The City of Toronto has extended the deadline until the end of February for homeowners to file their Declaration of Occupancy Status. The deadline for filing had been February 2, 2023.
All residential property owners in Toronto are required to declare the occupancy status of their property. If you don’t file a declaration, then the property will be considered to have been vacant and you’ll get hit with the Vacant Home Tax which is 1% of the assessed value of the property. A property is also considered vacant if it was not used as a principal residence by the owner, or any other permitted occupants or tenants for a total of six months or more during the previous calendar year.