If we buy a house in Canada and have it empty most of the year round do you have to pay Taxs on the empty dwelling, or does it reduce like the Council tax does in Britain?

I asked that of Calgary property tax dept when I first bought and the place was going to be empty for yonks. The woman laughed so much she could hardly speak. You pay.

You might also want to check in with any insurance you get, most policies have clauses against empty properties without special arrangement. Wouldn't want anything to happen to it and then find it isn't insured.

In BC you actually pay more tax if the property is not your principal residence.... Home owner grant reductions can only be claimed on the principal residence by the resident homeowner.