Updates to speculation and vacancy tax

Speculation and vacancy tax

November 21, 2024

The speculation and vacancy tax website has been updated to include new information that clarifies the definition of leaseholders as property owners for the purposes of the tax.

FIN 562, Treatment Certificate (PDF, 240KB), has been updated to:

• Specify that the treatment being received by the patient is non-elective in both the patient and medical practitioner certification sections
• Require the patient to provide the relevant speculation and vacancy tax calendar year
• Require the medical practitioner to provide the treatment start date, end date and total number of treatments received

September 9, 2024

FIN 563, Request to Waive Penalties (PDF, 180KB), has been updated to clarify that the interest applied to the penalties will be the only interest considered for the waiver.

January 19, 2024

The speculation and vacancy tax declaration period is now open.

Declaration letters begin mailing this week. You’ll need your letter before you can declare.

Check out our website at gov.bc.ca/spectax to find out when you can expect your letter, what to do if you’ll be away and for help declaring.

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