Generally, the Underused Housing Tax is payable by non-resident owners of vacant or underused housing in Canada. The vast majority of Canadian owners of residential property are excluded owners and, therefore, do not have any obligations and liabilities under the UHTA. However, the Underused Housing Tax is payable by certain Canadian owners of housing in limited situations. There may be filing obligations for Canadian, Canadian Corporations and Canadian Partnerships who own residential property at December 31, 2022 even if you are exempt from the tax. The UHT-2900 is due by April 30, 2024, and penalties of up to $2,000 for late filing can apply. For more information, refer to the Important information for Canadian owners of housing.
Menu
