Underused Housing Tax Notice UHTN11 Exemptions for Deceased Individuals and Their Personal Representatives or Co-owners February 2023

S. 6(7)(h) applies rather than s. 6(7)(i) while registered title is held in the name of deceased rather than executor

Example 1

• Although the...

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S. 6(7)(i) exemption is engaged once registered title is transferred from the name of deceased to that of the executor

Example 2

• The estate...

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Application of s. 6(7)(j) exemption to surviving co-owner

Example 3

• E and F (each not a citizen or permanent resident) are spouses and...

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Two (apparent) joint tenants deemed to each have a 50% ownership percentage

Example 3

• E and F (each not a citizen or permanent resident) are...

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Requirement to obtain UHTA clearance certificate before an executor makes a distribution

Clearance certificates

The representative of a deceased...

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