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In This Volume

  • 615 In this Part
  • “property status declaration” means a property status declaration required under section 618(a);
  • “residential property”, subject to any applicable regulations, means real property classified as class 1 property (residential) under the Assessment Act;
  • “status”, in relation to a residential property, means whether the property is any of the following, as applicable:
  • (a) in a category of residential property that is exempt under section 617(f) from the vacancy tax;
  • (b) vacant property;
  • (c) taxable property;
  • “taxable property”, in relation to a vacancy tax, means residential property that is all of the following:
  • (a) vacant property;
  • (b) not exempt from taxation under section 373;
  • (c) not in a category of residential property that is exempt under section 617(f) from the vacancy tax;
  • “vacancy reference period” means a period of time specified by a vacancy tax by-law for the purpose of determining whether residential property was unoccupied during the period such that it is vacant property;
  • “vacancy tax” means a tax imposed on taxable property by a vacancy tax by-law;
  • “vacancy tax by-law” means a by-law under section 616(1);
  • “vacant property” means residential property that is unoccupied during the vacancy reference period for at least the total length of time specified by a vacancy tax by-law and in the circumstances established in the vacancy tax by-law.

2016-27-1.