City of Ottawa Vacant Unit Tax Declaration

Are you the owner of residential property in the City of Ottawa? If so, you have until March 16th, 2023 to file a Declaration with the City of Ottawa indicating how, or if, the property is occupied.

Yes, you and approximately 330,000 of your closest friends (that being City of Ottawa residential property owners) are required to file this Declaration as part of the City of Ottawa’s recent By-Law, which imposes a Residential Vacant Unit Tax (VUT) on residential properties which are considered ‘vacant’.

All owners of residential homes, condos, cottages, and rental properties are required to file this Declaration, confirming whether the property is owner-occupied, tenanted, or vacant. If your property has been vacant for at least 184 days in the previous year, there are a number of exemptions which might apply to absolve the property from the VUT including the owner having died, gone into supportive care or hospital, the property having undergone substantial renovations or redevelopment, or having been used as a cottage rental for at least 100 days with a valid permit.

While the City has agreed to waive the late filing penalty for 2023, failure to file by the March 16th deadline may result in the property being deemed to be vacant, and subject to an additional tax equivalent to 1% of the assessed value of the property.

Property owners can follow this link to file their Declaration. You will need your Roll Number and Access Code, which can be found on your most recent municipal tax bill (top right hand corner).

You can also submit the Declaration by logging into your MyServiceOttawa account.

Have questions about whether this VUT will apply to your property, or whether you may qualify for an exemption? The lawyers at Rasmussen Starr Ruddy LLP would be pleased to assist you with your inquiries.