Underused Housing Tax (UHT)
Posted on Feb 21, 2023
The Underused Housing Tax () is a new annual 1% tax on the ownership of vacant or underused housing in Canada. This new tax took effect January 1, 2022 & returns must be filed by April 30, 2023. While the tax was aimed at non-resident property owners, some Canadian property owners will have to file the UHT, whether they owe taxes or not. And...
