The link below provides a copy of the Audit manual used by the city adjudicator in conducting Vacancy Tax Audits. Note that it remains a “draft” as small amendments are made to the manual over the years. For the most current version of the manual one would have to make a new request to the city Freedom of Information office. https://vancouver.ca/files/cov/2020-231-release.pdf
Three recent articles give us some insight in to the audit procedures followed by the City of Vancouver.
An article by Clarke Wilson LLP re the recent BC Supreme Court decision in favour of a plaintiff Belmont Nominee Ltd.
An article in the Vancouver Courier by planner Michael Geller.
Vancouver residents feeling harassed by city over Empty Home Tax.
If you have been subject to an audit: An excellent legal article by Mr Noah Sarna of Thorsteinssons can be found at:
What to expect in a Vacancy Audit.
Further,.. through the efforts of the Coalition, the city audit manuals have been released (slightly redacted) through our submissions and appeals to the BC Office of Information Privacy Commissioner. The manuals of both the EHT administrators entitled “City of Vancouver Vacancy Tax Compliance Policy Manual” dated March 29, 2019” and of the audit review panel entitled City of Vancouver Vacancy Tax Review Manual dated 7/9/2018 . should now be available. Request a copy of both from the city of Vancouver Office of Information Privacy via their website: