Underused Housing Tax Notice UHTN15, Questions and Answers About the Underused Housing Tax, 17 April 2023 -- summary under Paragraph (b)

Summary Under
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Excluded Owner - Paragraph (b)

Two returns required where 2 registered individuals holding as partners (para. 1.8)

  • Where 2 individual citizens are shown on the land...

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Words and Phrases
bare trust
Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Owner 62
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Excluded Owner - Paragraph (c) 32
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Dwelling Unit 69
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Residential Property 251
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Taxable Value 123
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 7 - Subsection 7(1) 319
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Specified Canadian Trust 153
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Underused Housing Tax Regulations - Section 2 - Subsection 2(3) 39
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 6 - Subsection 6(7) - Paragraph 6(7)(c) 50
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 6 - Subsection 6(7) - Paragraph 6(7)(d) 59
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Excluded Owner 41
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 6 - Subsection 6(7) - Paragraph 6(7)(h) 41
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 6 - Subsection 6(7) - Paragraph 6(7)(k) 51