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Will the federal Underused Housing Tax (UHT) affect you?

The UHT is an annual 1% tax on the ownership of vacant or underused housing in Canada.

You may need to pay the UHT even when exempt from other municipal or provincial vacancy taxes.

Unsure if you need to pay? The CRA’s self-assessment tool can help.

Visit canada.ca/cra-uht

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Have you heard about Canada’s Underused Housing Tax (UHT)?

You may need to file a UHT return and pay the tax.

Learn who the UHT affects, how to file a UHT return, and when to pay the tax.

canada.ca/cra-uht

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Do you own residential property in Canada?

The Underused Housing Tax (UHT) may affect you.

Unsure if you need to file? The CRA’s self-assessment tool can help.

canada.ca/cra-uht

English carousel

• Download English 1080 pixels x 1080 pixels image (ZIP, 1.1 MB)

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• Download French 1080 pixels x 1080 pixels image (ZIP, 1.2 MB)