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21 November 2023 Underused Housing Tax (HST) Interpretation 246575- Interpretation and application of the definition of “specified Canadian trust” Unedited CRA Tags UHTA Part 1- Interpretation and General Rules of Application (2-4): 2 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... ADDITIONAL INFORMATION On October 31, 2023, the Minister of National Revenue announced that owners of residential property who are affected by the UHT have until April 30, 2024, to file their returns and pay the UHT for the 2022 calendar year without being charged penalties or interest. ...

These amendments were previously announced on November 21, 2023, and would apply in the 2023 and subsequent calendar years. ... Specifically, a person would be an excluded owner for UHT purposes, for the 2023 and subsequent calendar years, if the person is an owner of a residential property as a trustee of a trust that is a specified Canadian trust. ... Given trustees of specified Canadian trusts would be excluded owners for UHT purposes, it is proposed that the exemption for trustees of specified Canadian trusts in subparagraph 6(7)(a)(ii) would be repealed for the 2023 and subsequent calendar year. ...

Also, we are providing additional information which might affect an individual’s UHT obligations for the 2023 and subsequent calendar years. ... This amendment was previously announced on November 21, 2023, and would apply in the 2023 and subsequent calendar years. ... Individuals that are not mentioned in the above list would be, by default, affected owners for UHT purposes for the 2023 and subsequent calendar years. ...

These amendments were previously announced on November 21, 2023, and would apply in the 2023 and subsequent calendar years. ... For example, a person (such as a corporation) would be an excluded owner for UHT purposes, for the 2023 and subsequent calendar years, if the person is an owner of a residential property as a trustee of a trust that is a specified Canadian trust. ... Given trustees of specified Canadian trusts would be excluded owners for UHT purposes, it is proposed that the exemption for trustees of specified Canadian trusts in subparagraph 6(7)(a)(ii) would be repealed for the 2023 and subsequent calendar year. ...

This amendment was previously announced on November 21, 2023, and would apply in the 2023 and subsequent calendar years. ... Under the proposed amendments to the definition of “excluded owner,” the following are examples of individuals who would be excluded owners for UHT purposes for the 2023 and subsequent calendar years: an individual who is a citizen or permanent resident of Canada and who is an owner of a residential property in any of the following capacities: as an individual in their own right; as a personal representative of a deceased individual; as a trustee of a trust that is a mutual fund trust, real estate investment trust or SIFT trust for Canadian income tax purposes; as a trustee of a trust that is a specified Canadian trust (proposed new excluded owner); or as a partner of partnership that is a specified Canadian partnership (proposed new excluded owner); or an individual who is not a citizen or permanent resident of Canada and who is an owner of a residential property in any of the following capacities: as a trustee of a trust that is a mutual fund trust, real estate investment trust or SIFT trust for Canadian income tax purposes; or as a trustee of a trust that is a specified Canadian trust (proposed new excluded owner). Individuals that are not mentioned in the above list would be, by default, affected owners for UHT purposes for the 2023 and subsequent calendar years. ...

Also, we are providing additional information which might affect an individual’s UHT obligations for the 2023 and subsequent calendar years. ... This amendment was previously announced on November 21, 2023, and would apply in the 2023 and subsequent calendar years. ... Individuals that are not mentioned in the above list would be, by default, affected owners for UHT purposes for the 2023 and subsequent calendar years. ...

Also, we are providing additional information which might affect an individual’s UHT obligations for the 2023 and subsequent calendar years. ... This amendment was previously announced on November 21, 2023, and would apply in the 2023 and subsequent calendar years. ... Individuals that are not mentioned in the above list would be, by default, affected owners for UHT purposes for the 2023 and subsequent calendar years. ...