Factsheet: The Underused Housing Tax (UHT): Who is exempt from paying the tax?
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Factsheet: The Underused Housing Tax (UHT): Who is exempt from paying the tax?
If you’re an affected owner you must file a UHT return for that calendar year. You must also pay the tax unless you qualify for an exemption. Learn more about exemptions with this factsheet.
The Underused Housing Tax (UHT): Who is exempt from paying the tax?
If you’re affected by the Underused Housing Tax and own residential property on December 31, you must file a UHT return for that calendar year. You must also pay the tax unless you qualify for an exemption:
1) Location and use of the residential property
You may be exempt from paying the tax if you are an individual and the property is:
- A vacation property located in an eligible area of Canada and used by you or your spouse or common-law partner for at least 28 days in the calendar year
2) Occupant of the residential property
You may be exempt from paying the tax if the property is:
- Used as a primary place of residence
- Used for qualifying occupancy
3) Availability of the residential property
You may be exempt from paying the tax if the property is:
- Newly constructed
- Not suitable to be lived in year-round, or seasonally inaccessible
- Uninhabitable for a certain number of days because of a disaster, hazardous conditions, or renovation
4) Type of owner
You may be exempt from paying the tax if you are a:
- New owner in the calendar year
- Deceased owner, or a co-owner or personal representative of a deceased owner
Learn more about exemptions
Remember that an affected owner who is exempt from paying the UHT must still file a UHT return by April 30.
To learn more about each exemptions from the tax, visit: canada.ca/cra-uht.
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- Date modified:
- 2024-06-14