Good idea -- ensure property owners are filing tax returns every year, and paying federal and provincial taxes, not just property taxes. Everyone has to file tax returns in Canada, and retired people still have to pay taxes on their pensions and/or savings each year. Those who live in Canada on 10-year temporary resident visas (program started in 2010 with  Immigration Canada announcing it sold 920,412 visas in 2010 alone), and foreign nationals who park their money in Canada's housing market, should be required to file income tax returns (on world income) in Canada because all their homes make demands on provincial & federal infrastructure -- including sewage/water systems and roads, hospital space, schools, etc -- but foreign investors/owners pay no income tax in Canada.