Date Issued: June 18, 2019
Effective Date: July 1, 2019

The City Guideline is applicable to the programs where indicated in the table below.

Applicability Program
Yes Housing Services Act, Part VII Housing Projects, Market and Rent-Geared-to-Income, Section 78 Housing Providers (formerly 110)
Yes Housing Services Act, Part VII Housing Projects, 100% Rent-Geared-to-Income, Section 78 Housing Providers (formerly 110)
No Federal Non-Profit Housing, Section 26/27
No Federal Non-Profit Housing, Section 95
No Rent Supplement Programs for Sections 26, 27, 95 and New Affordable Housing Providers
No Toronto Community Housing Corporation

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 2018-1 which required all housing providers to submit quarterly reports containing information about their arrears and vacancies. It also replaces the form published as 2018-1a.

A new report template has been revised and published online (2019-2a), the instructions are embedded in the template. All housing providers are required to start using the new report template effective July 1, 2019.

What You Should Know About Vacancy & 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 an electronic copy of the Vacancy and Arrears Report for each calendar quarter. Due to the personal information contained in some reports, they must be submitted by secure file transfer protocol (SFTP).
    1. Housing providers will receive an email from requesting the files to be submitted. Housing providers must click the link embedded in the email.
    2. Once clicked, the housing provider will see the Secure File Transfer window. The files are attached by clicking the Choose File button. Screenshot of Secure File Transfer Window. This includes City of Toronto blue logo, send and discard buttons, from, to and subject lines, a choose file button as well as additional options including send a copy to myself, sned notification on file delivery and send and discard buttons
    3. If you are the contact for more than one provider, you may attach all the relevant reports and submit them together. 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: 2019-2a Quarterly Vacancies and Arrears Report Template
  3. Housing providers must provide backup documentation (such as accounting ledgers) to Housing Stability Services immediately upon request.


Helpful Hints & 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 SSHA lead staff or Housing Stability Services:

Housing Stability Services
Shelter, Support & Housing Administration
City of Toronto
55 John Street, 6th Floor
Toronto, ON M5V 3C6
Tel: 416-392-4126