Interactive questions

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Find out which type of owner you are based on your situation

Each set of questions applies separately to:

• each owner of a residential property (if there is more than one owner)
• each residential property owned (if more than one property is owned)

Each set of questions may apply separately depending on if you are the owner of a residential property in more than one capacity.

The CRA does not collect or retain any of the information you enter on this page

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Text version

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2023 calendar year

Types of owners

There are 2 types of owners for the purposes of the Underused Housing Tax:

• Affected owner
• Excluded owner

Affected owner

If you are an affected owner of a residential property in Canada on December 31, you must file a return for each residential property that you own as an affected owner.

If you own the residential property in more than one capacity, you would be treated as a separate person for each of your ownership capacities, if one of those capacities is either a partner of a partnership or a trustee of a trust.

You would also have to pay the tax unless you qualify for an exemption.

An affected owner would include, but would not be limited to, the following individuals who are owners of a residential property in Canada:

• Foreign nationals who are owners of residential property as any of the following:
  • As a trustee of a trust that is neither a specified Canadian trust nor a mutual fund trust, real estate investment trust or specified investment flow-through (SIFT) trust for Canadian income tax purposes
  • As a partner of a partnership
  • As an individual in their own right
  • As a personal representative of a deceased individual
• Citizens or permanent residents of Canada and who are owners of residential property as any of the following:
  • As a trustee of a trust that is neither a specified Canadian trust nor a mutual fund trust, real estate investment trust or SIFT trust for Canadian income tax purposes
  • As a partner of a partnership that is not a specified Canadian partnership

An affected owner would include, but would not be limited to, the following persons (other than individuals) who are owners of a residential property in Canada:

• Corporations that are incorporated or continued under the laws of Canada or a province and that are owners of residential property as any of the following:
  • As a trustee of a trust that is neither a specified Canadian trust nor a mutual fund trust, real estate investment trust or SIFT trust for Canadian income tax purposes
  • As a partner of a partnership that is not a specified Canadian partnership
• Foreign corporations that are owners of residential property as any of the following:
  • As a trustee of a trust that is neither a specified Canadian trust nor a mutual fund trust, real estate investment trust or SIFT trust for Canadian income tax purposes
  • As a partner of a partnership
  • As a corporation in its own right
• Corporations that are incorporated or continued under the laws of Canada or a province, that are owners of residential property neither as a trustee of a trust nor as a partner of a partnership, and that are not any of the following corporations:
  • A specified Canadian corporation
  • A corporation whose shares are listed on a Canadian stock exchange designated for Canadian income tax purposes
  • A corporation having at least 90% of its shares owned or controlled by any of the following:
    • A trust that is a mutual fund trust for Canadian income tax purposes
    • A trust that is a real estate investment trust for Canadian income tax purposes
    • A trust that is a SIFT trust for Canadian income tax purposes
    • A corporation that is incorporated or continued under the laws of Canada or a province whose shares are listed on a Canadian stock exchange designated for Canadian income tax purposes
  • A corporation that is:
    • Incorporated or continued under the laws of Canada or a province whose shares are listed on a Canadian stock exchange for Canadian Income Tax Act purposes
    • A registered charity for Canadian Income Tax purposes
    • A cooperative housing corporation, a hospital authority, a municipality, a public college, a school authority, or a university, a para-municipal organization for Canadian GST/HST purposes
    • An Indigenous governing body
    • The government of Canada or a province, or an agent of the government of Canada or a province

Review tax notice: UHTN16, Affected owners

Excluded owner

If you are an excluded owner, you do not have to file a return or pay the tax.

If you own the residential property in more than one capacity, you would be treated as a separate person for each of your ownership capacities, if one of those capacities is either a partner of a partnership or a trustee of a trust.

If you are an affected owner in a different capacity, you would also have to pay the tax unless you qualify for an exemption.

An excluded owner would include:

• An owner of the residential property as a trustee of any of the following trusts:
  • A specified Canadian trust
  • A mutual fund trust for Canadian income tax purposes
  • A real estate investment trust for Canadian income tax purposes
  • A specified investment flow-through (SIFT) trust for Canadian income tax purposes
• An owner of the residential property as a partner of a specified Canadian partnership
• An owner of the residential property (but neither as a trustee of a trust nor as a partner of a partnership) and you are any of the following:
  • The government of Canada or a province, or an agent of the government of Canada or a province
  • An individual who is a citizen or permanent resident of Canada
  • A specified Canadian corporation
  • A corporation incorporated or continued under the laws of Canada or a province whose shares are listed on a Canadian stock exchange designated for Canadian income tax purposes
  • A registered charity for Canadian income tax purposes
  • A cooperative housing corporation, hospital authority, municipality, para-municipal organization, public college, school authority or university for Canadian GST/HST purposes
  • An Indigenous governing body
  • A corporation incorporated or continued under the laws of Canada or a province having at least 90% of its shares owned or controlled by any of the following:
    • A trust that is a mutual fund trust for Canadian income tax purposes
    • A trust that is a real estate investment trust for Canadian income tax purposes
    • A trust that is a SIFT trust for Canadian income tax purposes
    • A corporation that is incorporated or continued under the laws of Canada or a province whose shares are listed on a Canadian stock exchange designated for Canadian income tax purposes
• An individual who is a citizen or permanent resident of Canada and an owner of the residential property as a personal representative of a deceased individual

Review tax notice: UHTN16, Revised definition of excluded owners

2022 calendar year

Types of owners

There are 2 types of owners for the purposes of the Underused Housing Tax:

• Affected owner
• Excluded owner

Affected owner

If you are an affected owner of a residential property in Canada on December 31, you must file a return for each residential property that you own as an affected owner.

If you own the residential property in more than one capacity, you would be treated as a separate person for each of your ownership capacities, if one of those capacities is either a partner of a partnership or a trustee of a trust.

You will also have to pay the tax unless you qualify for an exemption.

An affected owner would include, but would not be limited to, the following owners of a residential property in Canada:

• A foreign national
• An individual who is a citizen or permanent resident of Canada, and who owns a residential property in Canada as a trustee of a trust (other than as a personal representative of a deceased individual, or as a trustee of a mutual fund trust, real estate investment trust, or SIFT trust for Canadian income tax purposes)
• An individual who is a citizen or permanent resident of Canada, and who owns a residential property as a partner of a partnership
• A corporation that is incorporated outside of Canada
• A Canadian corporation whose shares are not listed on a Canadian stock exchange designated for Canadian income tax purposes
• A Canadian corporation without share capital (that is, it has no stock)

Review tax notice: UHTN1, Affected owners

Excluded owner

If you are an excluded owner, you do not have to file a return or pay the tax.

An excluded owner includes, but is not limited to:

• An individual who is a citizen or permanent resident of Canada (unless included in the list of affected owners)
• Any person that owns a residential property as a trustee of a mutual fund trust, real estate investment trust, or specified investment flow-through (SIFT) trust for Canadian income tax purposes
• A Canadian corporation whose shares are listed on a Canadian stock exchange designated for Canadian income tax purposes
• A registered charity for Canadian income tax purposes
• A cooperative housing corporation, hospital authority, municipality, para-municipal organization, public college, school authority, or university for Canadian GST/HST purposes
• An Indigenous governing body or a corporation wholly owned by an Indigenous governing body
• The government of Canada or a province, or an agent of the government of Canada or a province

Review tax notice: UHTN1, Excluded owners