Document text
Notice of Complaint — Toronto Vacant Home Tax, 2025 Taxation Year
[YOUR FULL NAME]
[YOUR MAILING ADDRESS]
Telephone: [PHONE] · Email: [EMAIL]
Chief Financial Officer and Treasurer, City of Toronto
Revenue Services — Vacant Home Tax
[ADDRESS OR EMAIL SHOWN ON YOUR VACANT HOME TAX NOTICE]
[DATE]
Sent by: [REGISTERED MAIL, TRACKING NUMBER / EMAIL / CITY ONLINE FORM, CONFIRMATION NUMBER]
Re: Notice of Complaint under § 778-9.1 of the Toronto Municipal Code, Chapter 778 — Vacant Home Tax for the 2025 Taxation Year
1. Residential unit (§ 778-9.2 A)
Property address: [PROPERTY ADDRESS, UNIT]
Assessment roll number (21 digits): [ROLL NUMBER]
Customer number: [CUSTOMER NUMBER]
Notice of Tax dated: [DATE ON THE NOTICE] · Amount assessed: $[AMOUNT]
2. Complainant (§ 778-9.2 B–D)
I am ( ) the registered owner ( ) an agent acting for the registered owner [OWNER'S FULL NAME]. [IF AGENT: I act under [POWER OF ATTORNEY / WRITTEN AUTHORIZATION DATED …], copy enclosed.]
I can be reached during business hours at [PHONE OR EMAIL].
3. Grounds of complaint (§ 778-9.2 E)
The unit was assessed as a Vacant Unit or a Deemed Vacant Unit for 2025. This is an error because (tick all that apply):
( ) No declaration was received, but the unit was occupied: [EXPLAIN — FOR EXAMPLE, A DECLARATION WAS NOT MADE BY 30 APRIL 2026 BECAUSE …]
( ) My declaration contained an error: I declared [WHAT WAS DECLARED]; the correct status is [CORRECT STATUS].
( ) The tax was calculated on the wrong assessment value: [EXPLAIN].
4. Why the unit should not be taxed (§ 778-9.2 F)
Correct occupancy status for 2025 (choose one):
( ) Principal residence of the owner from [DATE] to [DATE] (at least six months of 2025).
( ) Occupied by [TENANT / FAMILY MEMBER / FRIEND] under [WRITTEN LEASE FOR AT LEAST 30 DAYS / AS THEIR PRINCIPAL RESIDENCE] from [DATE] to [DATE] (at least six months in total).
( ) Vacant, but exempt: [DEATH OF A REGISTERED OWNER / PRINCIPAL RESIDENT IN CARE / REPAIRS OR RENOVATIONS / TRANSFER OF OWNERSHIP / FULL-TIME EMPLOYMENT IN TORONTO / COURT ORDER / VACANT NEW INVENTORY / SECONDARY RESIDENCE FOR MEDICAL REASONS] — facts: [EXPLAIN].
5. Supporting evidence (§ 778-9.2 G) — copies only:
[DOCUMENT 1 — FOR EXAMPLE, 2025 INCOME TAX NOTICE OF ASSESSMENT SHOWING THIS ADDRESS]
[DOCUMENT 2 — FOR EXAMPLE, LEASE AND RENT RECEIPTS]
[DOCUMENT 3 — FOR EXAMPLE, DRIVER'S LICENCE, HOME INSURANCE CERTIFICATE]
6. Request
I ask the Chief Financial Officer to reconsider the assessment under § 778-9.5 and to vacate it [OR: vary it to $(AMOUNT)], and to cancel the related interest and charges. If the City needs more information, please write to me at the address above.
I confirm that the information in this notice is true and complete.
____________________
[YOUR FULL NAME]
[DATE]
For me
[ ] Deadline for the 2025 bill: December 31, 2026 (supplementary bill after an audit: 90 days from the date on the bill)
[ ] Payments are still due on September 15, October 15 and November 16, 2026, even while the complaint is open
[ ] Every ground I may need on appeal is in this notice (an appeal can raise only issues raised here)
[ ] Copies, not originals; no photographs, USB sticks or medical records
[ ] Proof of sending kept: [TRACKING OR CONFIRMATION NUMBER]