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ARTICLE · 19 MAY 2025

Real Property, Real Problems: Probate Planning Considerations For Vacant Or Underused Homes

Fogler, Rubinoff LLP
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All levels of government in Canada have been busy over the past few years enacting various types of real estate taxes in an attempt to address the housing crisis.

CanadaReal Estate and Construction
Julien Cohen
Julien Cohen
Ashley Naipaul
Ashley Naipaul
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This article was first published in the April 2025, Vo,12 No. 3 STEP Connection Toronto Branch Newsletter

All levels of government in Canada have been busy over the past few years enacting various types of real estate taxes in an attempt to address the housing crisis. This article will lay out certain unintended and unexpected consequences of two specific real estate taxes in effect today, here in Toronto, as they relate to a common estate planning strategy. Specifically, we will analyze the Toronto Vacant Home Tax By-Law 97-2022 (the “Bylaw“) and the Underused Housing Tax Act, SC 2022, c 5, s 10 (the “UHTA“). Concepts such as citizenship, residence, and use of real property within a given time period, are of heightened importance when assessing the impact of these taxes in relation to an estate plan.

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