{
  "name": "BC Real Estate Codex — Fact Diff",
  "license": "https://creativecommons.org/licenses/by/4.0/",
  "generated_at": "2026-08-09T05:53:48.899Z",
  "fact_id": "local.vancouver.eht_rate",
  "fact_label": "City of Vancouver Empty Homes Tax rate",
  "from_version": 1,
  "to_version": 2,
  "transition_iso": "2021-01-01",
  "v_from": {
    "value": {
      "rate": 0.0125
    },
    "effective_iso": "2020-01-01",
    "superseded_iso": "2021-01-01",
    "citations": [
      {
        "url": "https://vancouver.ca/home-property-development/empty-homes-tax.aspx",
        "org": "Other",
        "title": "City of Vancouver — Empty Homes Tax",
        "retrieved_iso": "2026-08-08"
      }
    ],
    "note": "1.25% for the 2020 reference year; 1% for 2017-2019."
  },
  "v_to": {
    "value": {
      "rate": 0.03,
      "combined_with_svt_canadian_pr": 0.04,
      "combined_with_svt_foreign": 0.06,
      "declaration_deadline": "2026-02-03",
      "payment_deadline": "2026-04-16",
      "late_declaration_deadline": "2026-07-03"
    },
    "effective_iso": "2021-01-01",
    "superseded_iso": null,
    "citations": [
      {
        "url": "https://vancouver.ca/home-property-development/empty-homes-tax.aspx",
        "org": "Other",
        "title": "City of Vancouver — Empty Homes Tax",
        "retrieved_iso": "2026-08-08"
      },
      {
        "url": "https://vancouver.ca/home-property-development/empty-homes-tax-frequently-asked-questions.aspx",
        "org": "Other",
        "title": "City of Vancouver — Empty Homes Tax FAQ",
        "retrieved_iso": "2026-08-08"
      }
    ],
    "note": "Current value."
  },
  "value_diff": {
    "added_keys": [
      "combined_with_svt_canadian_pr",
      "combined_with_svt_foreign",
      "declaration_deadline",
      "payment_deadline",
      "late_declaration_deadline"
    ],
    "removed_keys": [],
    "changed_keys": [
      {
        "key": "rate",
        "from": 0.0125,
        "to": 0.03
      }
    ]
  },
  "canonical_url": "https://www.bronsonjob.com/codex/changelog/local-vancouver-eht_rate"
}