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2023 Everything You Need To Know About The Penalties For Paying Off a Mortgage Early. The speculation and vacancy tax is designed to turn empty homes into housing for people in British Columbia, and ensure foreign owners and those with primarily foreign income contribute fairly to B.
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  • A property deemed vacant under the empty-homes program will be taxed at a rate of three per cent of its 2022 assessed value.
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    The B.

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    The Empty Homes Tax.