Underused Housing Tax Notice UHTN16 Proposed Amendments to the Underused Housing Tax, 8 March 2024

Policy Tabs

Summaries

Summary Under

Arrangement can be specified Canadian trust rather than co-ownership without precluding excluded owner status

Examples 1 and 2

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Summary Under

Arrangement can be specified Canadian partnership rather than co-ownership without precluding excluded owner status

Examples 3 and 4

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Summary Under

Canadian subsidiary of foreign owned Canadian listed corporation

Example 8

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Summary Under

Holding of property in dual capacities of oneself and trustee

Example 10

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Summary Under

Accounting for upper-tier partnerships

New subparagraphs (a)(ii) and (iii) in the definitions of specified Canadian partnership and specified...

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Summary Under

Accounting for 2^nd-tier trusts

New subparagraphs (a)(ii) and (iii) in the definitions of specified Canadian partnership and specified Canadian...

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Summary Under

Exemption for officer accommodation at remote work site

Example 12

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