Underused Housing Tax Notice UHTN4 Exemptions for Specified Canadian Partnerships, Trusts and Corporations January 2023

Policy Tabs

Summaries

Summary Under

Citizen holding title to partnership property of Canadian-citizen partnership must file return for each property

Example 1

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Summary Under

Citizen holding title to house held in trust for Canadian-citizen beneficiaries must file return

Example 2

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Summary Under

Corporation owned by citizens and holding title to condo must file return for the property

Example 3

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