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Underused Housing Tax (UHT)
13Feb

Underused Housing Tax (UHT)

Guest Blog, Finance, Taxes | |
As part of the 2021 Federal Budget, the Government of Canada announced plans to add an annual tax of 1% on the value of residential real estate owned by any non-resident, non-Canadian that is considered vacant or underused. The rules for UHT were enacted June 9, 2022 for residential properties owned at December 31st each year starting December 31st, 2022.
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