The flowchart asks you yes or no questions.

Question 1: Are you an owner of the residential property as a partner of a partnership?

If your answer is “Yes”:

• go to question 2

If your answer is “No”:

• go to question 3

Question 2: Is the partnership a specified Canadian partnership?

If your answer is “Yes”:

• You are an excluded owner

If your answer is “No”:

• You are an affected owner

Question 3: Are you an owner of the residential property as a trustee of a trust?

If your answer is “Yes”:

• go to question 4

If your answer is “No”:

• go to question 6

Question 4: Is the trust a specified Canadian trust?

If your answer is “Yes”:

• You are an excluded owner

If your answer is “No”:

• go to question 5

Question 5: Is the trust 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 an owner of the residential property in a capacity other than as a partner or trustee?

If your answer is “Yes”:

• go to question 7

If your answer is “No”:

• If you are not an owner of a residential property, generally you do not have any UHT obligation. (The word "generally" is added as a person who is not an owner may have obligations under Part 5 of the UHTA.) If you are an owner of a residential property, please go back and choose the appropriate answer.

Question 7: Are you any of the following…

• a specified Canadian corporation
• a citizen or permanent resident of Canada (including a personal representative of a deceased individual)
• a Canadian corporation whose shares are listed on a Canadian stock exchange designated under the ITA
• the Government of Canada (or an agent of)
• a Government of a province (or an agent of)
• an Indigenous governing body under the DISA
• a registered charity under the ITA
• 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

If your answer is “No”:

• go to question 8

Question 8: Are you a Canadian corporation and is at least 90% of your corporation’s shares owned or controlled by one of the following:

• a mutual fund trust under the ITA
• a real estate investment trust under the ITA
• a SIFT trust under the ITA
• a Canadian corporation whose shares are listed on a Canadian stock exchange designated under the ITA?

If your answer is “Yes”:

• You are an excluded owner

If your answer is “No”:

• You are an affected owner

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