Instructions for Authorization or Cancellation of a Representative Form (FIN 146) for the Speculation and Vacancy Tax

You must complete the Authorization or Cancellation of a Representative (FIN 146) form in full if you want to:

  • Authorize someone to represent you to do any of the following on your behalf:

    • Complete your speculation and vacancy tax declaration
    • Apply for a speculation and vacancy tax credit
    • Make a speculation and vacancy tax payment
    • Talk with the us about your declaration or speculation and vacancy tax account
  • Cancel or remove an existing authorized representative

If you have a legal representative, such as a Power of Attorney or an Executor of a will, you must submit the supporting documents that prove they’re your legal representative instead of this form.

How to Open the Form

For best results, complete the form on your computer in Adobe Reader. You may not be able to open the form if you’re using a mobile device.

You may also print the blank form and complete it manually by hand if you prefer.

To download the form onto your computer, right click on the link below, then select “Save link as…” or “Save target as…”

Right click here to download the form

Open the form in Adobe Reader.

How to Complete the Form

All required fields, indicated by an asterisk (*), must be completed for the form to be accepted.

Part 1 – Taxpayer Information

This section is information about you – the person or business on the title of the property.

Enter the requested information about you and your contact information. A fax number and email are optional.

Part 2 – Representative Information

This section is information about the person you are authorizing.

Enter the requested information about the person you want to authorize. A fax number and email address are optional.

For the Account Authorizations section:

  • Choose “Speculation and Vacancy Tax Act” in the Act field or, if you’re completing the form manually, write “Speculation and Vacancy Tax Act”

  • Enter your folio number, or your account number (SPT-####-####) if you have one, in the Folio/Return/Client/Account Number field

    • Property IDs (PIDs) and Letter IDs will not be accepted
    • Your folio number can be found near the top of of your Property Tax Notice

You can add more than one property that the person is authorized to represent you for by clicking the “ADD ACT(+)” button on the right. Choose “Speculation and Vacancy Tax Act” and enter the folio number or account number for each additional property.

You can also add more than one person to represent you by clicking the “Add Rep(+)” button at the bottom of Part 2.

If you’re completing the form manually, you must complete the full form for each folio number or person you add to represent you.

Part 3 – Cancel Your Representative

This section is information about the person you want to remove as your representative.

If you want to remove everyone who currently represents you, check “Cancel all existing authorizations”.

If you want to remove a specific person as your representative:

  • Check “Cancel all existing authorizations given to the representative below:”
  • Enter the requested information about the person you want to remove and your folio number (### ######.###) or account number (SPT-####-####)

You can remove more than one person by clicking the “ADD REP(+)” button at the bottom of Part 3.

If you’re completing the form manually, you must complete the full form for each person you remove as your representative.

Part 4 – Certification

This section is for you to confirm the information entered is correct.

If you’re the individual in Part 1, enter your full legal name and date. If your business is on title for the property, enter your business title.

If you’re a legal representative of the individual in Part 1:

  • Enter your full legal name, date and your title in relation to the individual in Part 1
  • Submit supporting documents to prove that you’re their legal representative, which could include a Power of Attorney agreement, a copy of a will or letters of administration

All supporting documents must be in English or translated to English.

Print and sign the form with a pen.

Part 5 – Submit Your Form

If you were working with a specific Ministry of Finance employee, enter their name.

Submit your form to the Ministry of Finance though one of the methods listed on the form.