Taxable regions for the speculation and vacancy tax
Only those owning property classed as residential and 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. Refer to the legislation for details.
The following CRD municipalities are taxable regions:
- Central Saanich
- North Saanich
- Oak Bay
- View Royal
Refer to the map of the Capital Regional District (PDF) for your reference.
The following Metro Vancouver Regional District municipalities are taxable regions:
- Langley (City)
- Langley (Township)
- Maple Ridge
- New Westminster
- North Vancouver (City)
- North Vancouver (District)
- Pitt Meadows
- Port Coquitlam
- Port Moody
- University Endowment Lands
- West Vancouver
- White Rock
Refer to the map of the Metro Vancouver Regional District (PDF) for your reference.
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, except for Vancouver Island.
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.
This information is provided for your convenience and guidance and is not a replacement for the legislation.