CRA further extends the filing deadline for initial UHT returns to 30 April 2024

On March 27, 2023, CRA announced that no interest and penalties would be imposed on owners who otherwise would have been required to file an underused housing tax return for their 2022 year on April 30, 2023, provided the return was filed or the UHT paid by October 31, 2023. Today (on October 31, 2023), CRA issued a Press Release stating:

The Minister of National Revenue announces that owners affected by the Underused Housing Tax (UHT) will have until April 30, 2024, to file their returns for the 2022 calendar year without being charged penalties or interest.

… Consequently, the Canada Revenue Agency will waive the application of penalties and interest for any late-filed UHT returns and for any late-paid UHT payable for the 2022 calendar year, provided the return is filed and the UHT is paid by April 30, 2024.

Neal Armstrong. Summary of 31 October 2023 Press Release, “Government of Canada extends deadline for homeowners to file their Underused Housing Tax return” under UHTA, s. 48(1).