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Underused Housing Tax (UHT)

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 usually applies to non-resident, non-Canadian owners, but also applies to Canadian owners in certain situations, 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. In this webinar, we will cover the following:

  • An overview of the Underused Housing Tax
  • Filing requirements
  • Any tax exemptions that are available
  • Determine whether a taxpayer is an affected or excluded owner for filing purposes.

Answer the polls during the webinar to earn 0.75 verifiable CPD credits.

Sarka Hojda

45 minutes

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