Underused Housing Tax
All non Canadians owning residential property in Canada must by April 30th 2023 file their UHT form. First you must get a ITN both forms are below.
t1261-fill-22e Individual Tax Number application
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.