Date issued: March 20, 2018
Effective Date: April 1, 2018

This guideline is applicable to the following Social Housing programs

  • Housing Services Act, Part VII Housing Projects, Market and Rent-Geared-to-Income, Section 78 Housing Providers (formerly 110)
  • Housing Services Act, Part VII Housing Projects, 100 per cent Rent-Geared-to-Income, Section 78 Housing Providers (formerly 110)

About City Guidelines

Under the authority of the Housing Services Act, the City of Toronto, Shelter, Support and Housing Administration (SSHA) Division City Guidelines and Rent-Geared-to-Income (RGI) Manual are the authority for housing administration and RGI administration for social housing providers in the City of Toronto.

City Guidelines are the City of Toronto’s mandatory policies and procedures that social housing providers must follow. City Guidelines are most often issued when a Local Rule is established by the City of Toronto, the Rent-Geared-to-Income (RGI) manual is updated, or other relevant legislative changes or operational requirements occur. City Guidelines which impact RGI have been incorporated into the RGI Manual.


This Guideline replaces 2017-1 which required all housing providers to submit quarterly reports containing information about their arrears and vacancies. It also replaces the form published as 2017-1a.

A new report template has been revised and published online (2018-1a), the instructions are embedded in the template. All housing providers are required to start using the new report template effective April 1, 2018.

What you should know about Vacancy and Arrears

The purpose of the Vacancy and Arrears Report is to assist:

  • Property Managers with their administrative responsibilities by providing them with a tool for tracking and reporting vacancies and arrears in their buildings.
  • Boards of Directors with their fiduciary responsibilities for financial management of the Corporation, by keeping them informed about turnover of vacant units and collections of rent arrears.  This information must be reported to the Board at each meeting in this format, or at a comparable level of detail.
  • The City of Toronto in its role as service manager, by providing up-to-date, accurate information about vacancies and rent arrears at each site.  We need to know that vacant units are filled promptly with an appropriate household (market or RGI), and that arrears are kept to a minimum.  When arrears exist, a repayment plan must be in place.

Actions required

Social housing provider RGI administrators must take the following actions:

  1. Housing providers must complete and submit an electronic copy of the Vacancy and Arrears Report for each calendar quarter by email to Failure to submit complete reports on schedule will disqualify housing providers for surplus sharing as outlined in City Guideline 2013-3.
  2. Housing providers must use the Quarterly Vacancy and Arrears Report template posted on the City of Toronto’s website and follow the embedded instructions:
    1. 2018-1a SH Quarterly Vacancy and Arrears Report Template
  3. Housing providers must provide backup documentation (such as accounting ledgers) to Housing Stability Services immediately upon request.

Helpful hints and reminders

Submission of complete, accurate reports within fifteen days of quarter end is a requirement for surplus sharing. Please see City Guideline 2013-3.


If you have any questions, please contact your Housing Consultant or Housing Stability Services:

Housing Stability Services
Shelter, Support & Housing Administration
City of Toronto
121 Bloor Street East, 13th Floor
Toronto, ON M4W 3M5
Tel: 416-392-4126