BC speculation and vacancy tax 2026 is one of those compliance items that tends to sneak up on businesses because it is tied to residential property, not “tax season” in the usual sense. If your company owns a condo used as staff housing, runs furnished rentals, holds a residential unit inside a mixed-use building, or has a holding company on title, you can be pulled into the annual declaration cycle. Even if you ultimately owe nothing, you still need to