Taxable Regions for Speculation and Vacancy Tax
Only those owning residential property located in a designated taxable region in B.C. must complete a declaration for the speculation and vacancy tax.
Following are the designated taxable regions, including maps for each region. The maps are for your convenience only. Please refer to the legislation for details.
- Municipalities within the Capital Regional District. This excludes Salt Spring Island, Juan de Fuca Electoral Area, and the Southern Gulf Islands
- Municipalities within the Metro Vancouver Regional District, excluding Bowen Island, the Village of Lions Bay and Electoral Area A, but including UBC and the University Endowment Lands
- The City of Abbotsford
- The District of Mission
- The City of Chilliwack
- The City of Kelowna
- The City of West Kelowna
- The City of Nanaimo
- The District of Lantzville
Reserve lands, treaty lands and lands of self-governing Indigenous Nations are not part of the taxable regions.
Islands that are accessible only by air or water are not part of the taxable regions.
Some residential properties are excluded from the speculation and vacancy tax even though they are located within a taxable region. These include residential properties owned by:
- An Indigenous Nation
- Municipalities, regional districts, governments and other public bodies
- Registered charities
- Housing co-ops
- Certain not-for-profit organizations
You can also refer to the legislation for a list of exclusions.
If your residential property is excluded for one of these reasons, you only need to complete a declaration if you have received a declaration letter.