Underused Housing Tax
(UHT)

Individuals who are not Canadian citizens or permanent residents (PRs) and who own residential property in Canada as of December 31 must file for UHT. This includes individuals on student visas, work permits, visitor visas, etc.

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*Specified Canadian corporations are excluded owners (whose 90% or more of the equity is hold by Canada citizens or PRs). Otherwise, corporations also need to file for UHT.

The filing deadline for UHT is April 30 every year, same as individual tax return.

Failure to file on time will result in a penalty of at least $5,000 for individuals and $10,000 for companies.

• If you hold a study or work permit, you need a valid SIN (Social Insurance Number).

• If you hold a visitor visa and do not have a SIN, you must apply for a Temporary Tax Number (ITN) before filing. This application requires notarized documents, including a valid passport, submitted by a certified professional (e.g., accountant, lawyer).

• If the property is held by a affected corporation, you need the Business Number (BN) of your company.

• You will need your property’s municipal tax roll number and the property's valuation from the final tax statement for 2023.

• For first-time filers, you will need the PIN (Property Identification Number) from your lawyer’s closing documents or your real estate agent.

• You must also indicate the use of the property to determine if it is vacant. If it is vacant, you must pay the 1% vacancy tax.

• If you own multiple properties, you must file a separate declaration for each one.