For Immediate Release
April 16, 2025
Applicants Challenge Canmore’s Vacancy Tax in Court, Supported by Fair Future Canmore
CANMORE, ALBERTA – Nearly 1,000 members of Fair Future Canmore (FFC) supported appellants challenging the Town of Canmore’s “Vacancy Tax” (Bylaw 2024-19) during a judicial review at the Alberta Court of King’s Bench on April 15.
Appellants argued that the vacancy tax exceeds the Town’s authority under Alberta’s Municipal Government Act by discriminating based on property usage rather than physical characteristics, a position supported by the Canmore community members who make up FFC.
“The Municipal Government Act does not expressly authorize Town Council to discriminate against property owners based on how long they occupy their homes,” said Jessica Karpat, a spokesperson for Fair Future Canmore. “This bylaw improperly classifies properties based on owner characteristics.”
The Town seeks to collect over $10 million through this tax after failing to secure federal Housing Accelerator funding and provincial approval to exceed normal debt limits. Town lawyers admitted their approach could be considered “innovative” and relied on a “broad reading” of just one sentence in Alberta’s extensive Municipal Government Act.
“The Town is desperate for revenue sources. Rather than taxing everyone equally, they’ve chosen to demonize second homeowners,” Karpat said. “If the court does not rule against the ability for any Council to create residential subclasses based on the characteristics of the owners, then any Council could single out any group of people, for any reason they want.”
While Justice Simard has not provided a timeline for his decision, he has recognized that both parties are anxious for a decision. Fair Future Canmore will continue to support appellants in fighting Canmore’s divisive vacancy tax.
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Background
The appellants’ legal challenge centers on whether the Town of Canmore has legislative authority to create a vacancy tax subclass based on how an owner uses their property. The Appellant’s Brief and the Town’s response can be found at fairfuturecanmore.com/media. These documents provide detailed legal arguments from both parties regarding the validity of Bylaw 2024-19.
For more information, please contact:
Jessica Karpat