UHT-2900 Underused Housing Tax Return and Election Form
The Underused Housing Tax is an annual 1% tax on the ownership
of vacant or underused housing in Canada that took effect on
January 1, 2022. The tax usually applies to non-resident,
non-Canadian owners. In some situations, however, it also applies
to Canadian owners.
For more information about this tax, go to the following web
page:
https://www.canada.ca/en/services/taxes/excise-taxes-duties-and-levies/underused-housing-tax.html