Under the city's empty homes tax, property owners are required to file a declaration every year, claiming non-primary residences are occupied. The Vancouver empty homes tax is an attempt to discourage property speculators from buying additional homes, then leaving them vacant while the city suffers from an affordable housing crisis. Refusal to pay fine 'a point of principle'Abramovich, 60, lives in a home in Richmond and rents out a condo in Vancouver. She was out of the country for four months, coincidentally returning on the deadline to file for Vancouver's empty homes tax exemption — Feb. 4. Vancouver property owners who missed the Feb. 4 exemption deadline are assumed to have vacant properties and have received empty homes tax notices.

Source: CBC News March 21, 2019 10:00 UTC