Underused Housing Tax

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 usually applies to non-resident, non-Canadian owners, but also applies to Canadian owners in certain situations, 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 provides an overview of the Underused Housing Tax, including filing requirements and any tax exemptions that are available. It will also help you determine whether a taxpayer is an affected or excluded owner for filing purposes.

Answer the polls during the webinar to earn 0.5 verifiable CPD credits.

Sarka Hojda

30 minutes

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