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Underused Housing Tax

You may have an obligation to file a UHT return. The deadline to file (and pay the tax) for 2022 is October 31, 2023.

The Underused Housing Tax (UHT) is an annual federal 1% tax on the ownership of vacant or underused housing in Canada that took effect on January 1, 2022. The tax generally applies to foreign national owners of housing in Canada. However, in some situations, this tax also applies to some Canadian owners (such as certain partners, trustees, and corporations).

Note: CRA interprets the term partnership for UHT purposes to mean the relationship that exists between persons: carrying on a business; in common; with a view to profit.

Visit the following link to learn more and to determine if you are an affected owner and are required to pay the tax.