Legal reference · September 17, 2026

Optional Tax on Vacant Residential Units - Designated Municipalities

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O. Reg. 458/22: OPTIONAL TAX ON VACANT RESIDENTIAL UNITS - DESIGNATED MUNICIPALITIES"

O. Reg. 458/22: OPTIONAL TAX ON VACANT RESIDENTIAL UNITS - DESIGNATED MUNICIPALITIES, Under: Municipal Act, 2001, S.O. 2001, c. 25

Municipal Act, 2001

ONTARIO REGULATION 458/22

OPTIONAL TAX ON VACANT RESIDENTIAL UNITS - DESIGNATED MUNICIPALITIES

Consolidation Period: From March 27, 2024 to the e-Laws currency date.

Last amendment: 143/24.

Legislative History: 143/24.

This is the English version of a bilingual regulation.

Designated municipalities

1. The following municipalities are designated for the purposes of Part IX.1 of the Act:

1.  Every single-tier municipality.

2.  Every upper-tier municipality. O. Reg. 458/22, s. 1; O. Reg. 143/24, s. 1.

2. Omitted (provides for coming into force of provisions of this Regulation).