Underused Housing Tax Form for Non Resident of Canada

Mar 8, 2023

Nov 1st 2023 update the returns for 2022 is now due by April 30th 2024.

All non residents of Canada owing residential property in Canada must get a tax Identity Number and file a Underused Housing Tax Form by April 30 2023. There are exemptions however if you do not qualify for an exemption you will be required to pay a 1% tax on the fair market value of your property. All owners must have the ITN and must file the UHT-2900 form or face penalties. The forms are downloadable below:

a link to a you tube that deals with farms but also covers the UHT

Announced this week, to provide more time for affected owners to take necessary actions to comply, the Minister of National Revenue is providing transitional relief to affected owners. The application of penalties and interest under the UHTA for the 2022 calendar year will be waived for any late-filed 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.