Underused Housing Tax (UHT)
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Underused Housing Tax
Underused Housing Tax
The Underused Housing Tax is an annual federal 1% tax on the ownership of vacant or underused housing in Canada that took effect on January 1, 2022.
The tax generally applies to foreign national owners of housing in Canada. However, in some situations, this tax also applies to some Canadian owners (such as certain partners, trustees, and corporations).
Provincial and municipal vacancy taxes
You may have heard about a new vacancy tax in certain provinces and municipalities in Canada. These vacancy taxes have been implemented by provincial and municipal governments and are different than the federal Underused Housing Tax.
You must determine if you are affected by each of these taxes separately. If you are exempt from one tax, you may still be required to file a return and pay the other tax.
The CRA is not able to answer questions about taxes implemented by provincial and municipal governments.
Determine if you are an affected owner for the Underused Housing Tax
Sections
- What would change
- Changes to the tax that affect the 2023 and 2022 calendar years
- Who must file a return and pay the tax
- Understand what an affected or excluded owner is
- Determine your responsibilities
- Interactive tool to help you decide if you need to file, exemptions from paying the tax
- When to file the return and pay the tax
- Due date, penalties and interest
- How to complete the return and calculate the tax
- Filling out the return, keeping records
- File the return
- Where to send the return
- Pay the tax
- Payment methods for individuals and corporations
- Contact us
- If you have questions about the tax
Resources
Foreign national
A foreign national is an individual who is not a Canadian citizen or permanent resident.
Page details
- Date modified:
- 2024-04-22