CRA provides detailed back-up manual steps for determining whether a vacation property is in an eligible area for UHTA exemption purposes

CRA has provided an online tool for determining if a residential property is located in an eligible area of Canada (i.e., a sufficiently rural area) for the purposes of the vacation property exemption from underused housing tax (you simply enter the postal code, and get an answer). For those “rare situations” where this tool does not give the answer, CRA has published a Notice that sets out 18 detailed steps for determining through a visual inspection of Statistics Canada’s GeoSearch map whether the property is located in an eligible area.

Neal Armstrong. Summary of Underused Housing Tax Notice UHTN14 Exemption for Vacation Properties: Manual Place-search Instructions, 23 March 2023 under Underused Housing Tax Regulations, s. 2(2).