The Residential Vacant Unit Tax report was approved on March 23, 2022. The by-law was approved on May 11, 2022. The VUT will be implemented in the 2023 taxation year and apply to non-principal residences vacant in 2022 for at least 184 days. Residential homeowners are required to declare the occupancy of their properties annually.
The tax does not apply to, but a declaration is still required for:
Principal Residence
Tenanted properties
Properties occupied by a family member, friend, or other resident using it as their principal residence
Properties qualifying for one of the available exemptions
ottawa.ca/vut
3 янв 2024
