Underused Housing Tax (UHT) - Video

Updated: 2025-05-13

The Underused Housing Tax (UHT) is an annual 1% tax on the ownership of vacant or underused housing in Canada that took effect on January 1, 2022. The tax generally applies to non-resident, non-Canadian owners and must be filed, if applicable, even if they are exempt from paying the UHT.

The TaxCycle Forms module includes the UHT-2900 and a worksheet to help track property information.

This video covers the following:

• An overview of Underused Housing Tax changes
• Creating forms from T1, T2 and T3
• Track properties
• Import from Excel
• Complete UHT-2900
• Transmit electronically

Presented by: Sarka Hojda
Date of broadcast: March 20, 2025