Imposes an annual tax of 3% for foreign owners and untaxed worldwide earners or 1% for Canadian citizens or permanent residents of Canada who are not untaxed worldwide earners. Property owners must make a declaration each year on each of their properties as to whether they are exempt from the tax or not. Declarations can only be made online or over the phone; owners must have the declaration code and letter ID they received in the mail to make a declaration. Call centre hours are 8 am to 8 pm seven days a week.