Canada’s Underused Housing Tax (UHT) | FAQs

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Important Update – November 1, 2023 On October 31, 2023, the Canada Revenue Agency announced a new extended deadline for filing UHT returns. The application of penalties and interest under the UHTA for the 2022 calendar year will be waived for any late-filed underused housing tax (UHT) return and for any late-paid UHT payable, provided […]