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Underused housing tax notices

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https://www.canada.ca/en/services/taxes/excise-taxes-duties-and-levies/underused-housing-tax/underused-housing-tax-technical-information/underused-housing-tax-notices.html

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Underused housing tax notices

  • UHTN1, Introduction to the Underused Housing Tax
  • UHTN2, Calculating the Underused Housing Tax Payable
  • UHTN3, Filing a Return and Paying the Underused Housing Tax
  • UHTN4, Exemptions for Specified Canadian Partnerships, Trusts and Corporations
  • UHTN5, Exemption for vacation properties
  • UHTN6, Exemption for Primary Place of Residence
  • UHTN7, Exemption for Qualifying Occupancy
  • UHTN8, Special Rule and Elections for Individual Owners of Multiple Residential Properties
  • UHTN9, Exemptions for Residential Properties That Cannot be Used Year-round
  • UHTN10, Exemptions for Uninhabitable Residential Properties
  • UHTN11, Exemption for New Owners
  • UHTN12, Exemptions for Deceased Individuals and Their Personal Representatives or Co-owners
  • UHTN13, Exemptions for New Residential Properties
  • UHTN14, Exemption for Vacation Properties: Manual Place-search Instructions
  • UHTN15, Questions and Answers About the Underused Housing Tax
  • UHTN16, Proposed Amendments to the Underused Housing Tax


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Date modified:
2024-03-08

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