The flowchart asks you yes or no questions.

Question 1: Are you an individual?

If your answer is “Yes”:

• go to question 2

If your answer is “No”:

• go to question 6

Question 2: Are you a citizen or permanent resident of Canada?

If your answer is “Yes”:

• go to question 3

If your answer is “No”:

• go to question 5

Question 3: Are you an owner of the residential property as a partner of a partnership?

If your answer is “Yes”:

• You are an affected owner

If your answer is “No”:

• go to question 4

Question 4: Are you an owner of the residential property as a trustee of a trust (other than as a personal representative of a deceased individual)?

If your answer is “Yes”:

• go to question 5

If your answer is “No”:

• You are an excluded owner

Question 5: Are you an owner of the residential property as a trustee of any of the following trusts under the ITA:

• a mutual fund trust
• a real estate investment trust
• a SIFT trust?

If your answer is “Yes”:

• You are an excluded owner

If your answer is “No”:

• You are an affected owner

Question 6: Are you any of the following…

• a Canadian corporation whose shares are listed on a Canadian stock exchange designated under the ITA
• the Government of Canada (or an agent of)
• an Indigenous governing body under the DISA (or a corporation wholly owned by)
• a registered charity under the ITA
• an owner of the residential property as a trustee of any of the following trusts under the ITA:
  • a mutual fund trust
  • a real estate investment trust
  • a SIFT trust
• any of the following under the ETA:
  • a cooperative housing corporation
  • a hospital authority
  • a municipality
  • a para-municipal organization
  • a public college
  • a school authority
  • a university?

If your answer is “Yes”:

• You are an excluded owner. As an excluded owner of the residential property, you are not required to file a UHT return or pay the UHT for the property for the calendar year.

If your answer is “No”:

• You are an affected owner. As an affected owner of the residential property, you are required to file a UHT return for the residential property for the calendar year. Also, you are required to pay the UHT for your ownership percentage of the residential property for the calendar year, unless your ownership of the residential property qualifies for an exemption for the calendar year.

Excluded owners have no obligations under the Underused Housing Tax Act. Affected owners must file a UHT return and pay the tax unless an exemption applies. To learn more about the UHT and exemptions, visit canada.ca/cra-uht.

• DISA = Department of Indigenous Services Act
• ETA = Excise Tax Act
• ITA = Income Tax Act
• SIFT = specified investment flow-through