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Google 了一下,

这里的tax是指Toronto home,所以感觉不适用于GTA的其它地方。

“ How much is the Vacant Home Tax? The Vacant Home Tax is 1% of the Current Value Assessment (CVA). It applies to Toronto homes deemed vacant for over six months in the previous year. ”
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Replies, comments and Discussions:

  • 枫下家园 / 钱财税务 / 请问1%的房屋空置税是不是只是针对两套或以上的房子都在多伦多?如果一套在多伦多,另一套在多伦多以外的GTA还收这税吗?
    • 不是,原则上每人/每户只能有一套principal 住宅,第2套算投资房 +1
      Google for vacant tax
      • Google 了一下,
        这里的tax是指Toronto home,所以感觉不适用于GTA的其它地方。

        “ How much is the Vacant Home Tax? The Vacant Home Tax is 1% of the Current Value Assessment (CVA). It applies to Toronto homes deemed vacant for over six months in the previous year. ”
        • The Underused Housing Tax is an annual 1% tax on the ownership of vacant or underused housing in Canada that took effect on January 1, 2022