Updated: 2025-03-28
The Underused Housing Tax (UHT) is an annual 1% tax on the ownership of vacant or underused housing in Canada that took effect on January 1, 2022. The tax generally applies to non-resident, non-Canadian owners and must be filed, if applicable, even if they are exempt from paying the UHT.
The TaxCycle Forms module includes the UHT-2900 and a worksheet to help track property information.
This video covers the following:
Presented by: Sarka Hojda
Date of broadcast: March 20, 2025
