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CRA News Release, “Bare trusts are exempt from trust reporting requirements for 2023,” 28 March 2024-- summary under Subsection 150(1.2) Summary Under Tax Topics- Income Tax Act- Section 150- Subsection 150(1.2) Cancellation of bare trust reporting obligation for calendar 2023 In recognition that the new reporting requirements for bare trusts have had an unintended impact on Canadians, the Canada Revenue Agency (CRA) will not require bare trusts to file a … T3 return … including Schedule 15 (Beneficial Ownership Information of a Trust), for the 2023 tax year, unless the CRA makes a direct request for these filings. ...

4 December 2023 Canadian Tax Foundation Event Announcement-- summary under Paragraph 55(2.1)(c) Summary Under Tax Topics- Income Tax Act- Section 55- Subsection 55(2.1)- Paragraph 55(2.1)(c) safe income policy changes announced on 28 November 2023 are effective for taxation years commencing after that date On December 4, 2023, the Canadian Tax Foundation posted the following message on CRA's behalf regarding CRA’s oral presentation (with slides) made on November 28, 2023 entitled, “ S. 55(2) and Safe Income- Where Are We Now? ”: Pursuant to our presentation on Safe Income at the 2023 Annual Conference on November 28, 2023, all announcements that constitute a change in position will apply prospectively to calculations of safe income for taxation years beginning after November 28, 2023. ...

A (through A’s executor) was obligated to file returns for the 2022 and 2023 years, but was exempted under s. 6(7)(h) because A died in the current year (re the 2022 return) or the prior year (re the 2023 return). Example 2 The estate arising on the death of C on December 15, 2022 included a Canadian detached home, the registered title to which was transferred to the executor (D, also not a citizen or permanent resident) in February 2023. ... D must file a return for the property for the 2023 calendar year, but is exempted from the tax under s. 6(7)(i) because D is the personal representative of a deceased individual who was the property’s owner during the prior year (2022), and D is only an owner thereof in 2023 as C’s personal representative. ...

27 March 2023 CRA News Release, Underused Housing Tax penalties and interest waived-- summary under Subsection 48(1) Summary Under Tax Topics- Other Legislation/Constitution- Federal- Underused Housing Tax Act- Section 48- Subsection 48(1) UHTA returns will not attract late-filing penalties or interest if received by October 31, 2023 CRA announced: … CRA … understands that there are unique challenges for affected owners in the first year of the Underused Housing Tax Act (UHTA) administration. ... The application of penalties and interest under the UHTA for the 2022 calendar year will be waived for any late-filed underused housing tax (UHT) return and for any late-paid UHT payable, provided the return is filed or the UHT is paid by October 31, 2023. This transitional relief means that although the deadline for filing the UHT return and paying the UHT payable is still April 30, 2023, no penalties or interest will be applied for UHT returns and payments that the CRA receives before November 1, 2023. ...

Underused Housing Tax Notice UHTN11 Exemptions for Deceased Individuals and Their Personal Representatives or Co-owners February 2023-- summary under Paragraph 6(7)(i) Summary Under Tax Topics- Other Legislation/Constitution- Federal- Underused Housing Tax Act- Section 6- Subsection 6(7)- Paragraph 6(7)(i) S. 6(7)(i) exemption is engaged once registered title is transferred from the name of deceased to that of the executor Example 2 The estate arising on the death of C on December 15, 2022 included a Canadian detached home, the registered title to which was transferred to the executor (D, also not a citizen or permanent resident) in February 2023. ... D must file a return for the property for the 2023 calendar year, but is exempted from the tax under s. 6(7)(i) because D is the personal representative of a deceased individual who was the property’s owner during the prior year (2022), and D is only an owner thereof in 2023 as C’s personal representative. ...

Underused Housing Tax Notice UHTN10 Exemptions for Uninhabitable Residential Properties February 2023-- summary under Paragraph 6(7)(f) Summary Under Tax Topics- Other Legislation/Constitution- Federal- Underused Housing Tax Act- Section 6- Subsection 6(7)- Paragraph 6(7)(f) Example 2 Two non-resident/citizen spouses co-owning a Canadian duplex renovated the first unit so that it was uninhabitable for 5 months in 2022 and did a similar renovation of the second unit in 2023. Because the exemption for a renovation had applied in 2022, it was not available in 2023. ...

31 October 2023 Press Release, “Government of Canada extends deadline for homeowners to file their Underused Housing Tax return”-- summary under Subsection 48(1) Summary Under Tax Topics- Other Legislation/Constitution- Federal- Underused Housing Tax Act- Section 48- Subsection 48(1) Deadline for filing 2022 returns extended to 30 April 2024 On March 27, 2023, CRA announced that no interest and penalties would be imposed on owners who otherwise would have been required to file an underused housing tax return for their 2022 year on April 30, 2023, provided the return was filed or the UHT paid by October 31, 2023. ...

Underused Housing Tax Notice UHTN11 Exemptions for Deceased Individuals and Their Personal Representatives or Co-owners February 2023-- summary under Paragraph 6(7)(j) Summary Under Tax Topics- Other Legislation/Constitution- Federal- Underused Housing Tax Act- Section 6- Subsection 6(7)- Paragraph 6(7)(j) Application of s. 6(7)(j) exemption to surviving co-owner Example 3 E and F (each not a citizen or permanent resident) are spouses and (apparently) joint tenants. ... Registered title remains in E on December 31, 2023. E (through E’s executor, G, also not a citizen or permanent resident) is exempted under s. 6(7)(h) for 2022 and 2023 regarding E’s ½ deemed interest because E died in the year or the prior year. ...

Excise and GST/HST News- No. 114, August 2023-- summary under Subsection 280(1) Summary Under Tax Topics- Excise Tax Act- Section 280- Subsection 280(1) P-194R2 cancelled in light of Villa Ste-Rose GST/HST Policy Statement P-194R2 Application of Penalties and Interest when a Return and/or Rebate Application, and/or Another Return, is Received After the Due Date was cancelled on May 10, 2023 …. ...

Excise and GST/HST News- No. 114, August 2023-- summary under Section 154 Summary Under Tax Topics- Excise Tax Act- Section 154 Vancouver’s additional 2.5% hotel tax will increase the overall rate to above the 12% specified rate, thereby causing GST to be applied to the 13.5% provincial tax From February 1, 2023, until January 31, 2030 (effective period), the Major Events Municipal and Regional District Tax (Major Events MRDT) of 2.5% will apply to supplies of short-term accommodation made in the City of Vancouver … in addition to the 8% provincial sales tax (PST) and the 3% Vancouver Municipal and Regional District Tax (MRDT) …. ...