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Vacant Unit and Underused Housing Tax

Cheryll Wood
Publication date:
April 27, 2023
Article Summary: 

The article discusses the vacant unit tax and underused housing tax that were introduced by the Ontario government in 2021. The taxes are designed to encourage owners of vacant and underused properties to put them on the rental market. The article explains that the taxes apply to residential properties, including condominium units, that are not occupied for at least six months of the year. The article provides information on how the taxes are calculated and how they are enforced. The article also highlights potential exemptions and rebates that may be available for owners of vacant or underused properties.


Vacant unit tax, underused housing tax, Ontario government, rental market, residential properties, condominium units, occupancy, calculation, enforcement, exemptions, rebates.

Source Citation: 
Cheryll Wood
Vacant Unit and Underused Housing Tax
April 27, 2023
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