Underused Housing Tax (UHT) – Recent updates
The CRA has recently published the Underused Housing Tax Return and Election Form (UHT-2900) on its website. The form instructions contain additional details including how to file the UHT-2900 on paper and how to make UHT payments. We have updated our recent UHT blog with these new details.
It should also be kept in mind that the UHT-2900 requires information on the affected owner and the residential property that may not be readily available. Be sure to review the form sooner rather than later to ensure you have sufficient time to gather all the information that will be required.