Recent CRA updates – Underused Housing Tax

Registration for an Underused Housing Tax (UHT) program account (RU) is now open. For owners who will be required to file a UHT return for 2022 and will need to register for an RU program account, we recommend you do this soon.

In addition, the CRA indicates that beginning March 14, My Business Account users will be able to file the UHT return electronically.  For My Account users that are required to file a UHT return, the CRA indicates that electronic filing will be available sometime in March.

Finally, the CRA has released six new UHT notices (UHTN6 through UHTN11) to provide additional information on the tax.