{"id":36287,"date":"2023-03-17T16:59:27","date_gmt":"2023-03-17T20:59:27","guid":{"rendered":"https:\/\/www.cccc.org\/news_blogs\/?p=36287"},"modified":"2023-11-14T12:03:45","modified_gmt":"2023-11-14T17:03:45","slug":"does-the-underused-housing-tax-apply-to-you","status":"publish","type":"post","link":"https:\/\/cccc.org\/news_blogs\/legal\/2023\/03\/17\/does-the-underused-housing-tax-apply-to-you\/","title":{"rendered":"Does The Underused Housing Tax Apply To You?"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">ADDITIONAL UPDATE! (October 2023)<\/h2>\n\n\n\n<p>On October 31, the <a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/news\/2023\/10\/underused-housing-tax-transitional-relief-period-extended-until-april-30-2024.html\" target=\"_blank\" rel=\"noreferrer noopener\">Canada Revenue Agency announced<\/a> that it will waive penalties and interest related to the Underused Housing Tax (UHT) for the 2022 calendar year, provided the UHT return is filed and paid by <strong>April 30, 2024.<\/strong><\/p>\n\n\n\n<p>The Minister of National Revenue explained that many homeowners aren&#8217;t aware of the new law and its requirements and wants to ensure &#8220;every effort&#8221; is made to inform homeowners. To determine if you are an &#8220;affected owner&#8221; CRA has an <a href=\"https:\/\/www.canada.ca\/en\/services\/taxes\/excise-taxes-duties-and-levies\/underused-housing-tax\/who-file-pay.html#determine\" target=\"_blank\" rel=\"noreferrer noopener\">online self-assessment tool<\/a>. If you are an affected owner, you will need to file separate UHT returns for each property you owned on December 31 for the 2022 and 2023 calendar years. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">UPDATE! (March 2023)<\/h2>\n\n\n\n<p>On March 27, the <a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/news\/newsroom\/tax-tips\/tax-tips-2023\/underused-housing-tax-penalties-and-interest-waived.html\" target=\"_blank\" rel=\"noreferrer noopener\">Canada Revenue Agency announced<\/a> that it will waive penalties and interest related to the Underused Housing Tax (UHT) for the 2022 calendar year <em>provided<\/em> the UHT return is filed or paid by <strong>October 31, 2023<\/strong>. <\/p>\n\n\n\n<p>Although the deadline for filing and paying the UHT remains April 30, 2023, &#8220;no penalties or interest will be applied for UHT returns and payments that the CRA receives before November 1, 2023.&#8221;<\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">What Is It?<\/h2>\n\n\n\n<p>The <a href=\"https:\/\/www.canada.ca\/en\/services\/taxes\/excise-taxes-duties-and-levies\/underused-housing-tax.html#2\" target=\"_blank\" rel=\"noreferrer noopener\">Underused Housing Tax (UHT)<\/a> is an annual 1% tax on the ownership of vacant or underused housing in Canada. While primarily applying to non-resident, non-Canadian owners, there are some instances where the UHT could apply to Canadians. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Who Is Impacted?<\/h2>\n\n\n\n<p>For our purposes, I&#8217;ll bring attention to two groups. An &#8220;excluded owner&#8221; has <strong>no <\/strong>obligations or liabilities under the UHT and includes a &#8220;registered charity for Canadian income tax purposes&#8221;. However, &#8220;affected owners&#8221; do have obligations and liabilities under the UHT, and this includes &#8220;a Canadian corporation without share capital&#8221;. Since this is a new tax that has yet to be applied by the government or interpreted by courts, the UHT&#8217;s exact scope is uncertain.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Should You Do?<\/h2>\n\n\n\n<p>You should reach out to your legal and financial advisors as soon as possible to determine if your organization is an &#8220;affected owner&#8221; under the UHT. If it is, you must file a separate return for each residential property that the organization owns in Canada, even if it is eligible for an UHT exemption. An affected owner&#8217;s failure to file, even if they are ultimately exempt from the UHT, can still result in hefty fines &#8211; a minimum $10,000 penalty for corporations. If the organization has to file a return for a residential property for the 2022&nbsp;calendar year, the return is due by April 30, 2023. Since April 30, 2023, falls on a Sunday, <a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/forms-publications\/publications\/uhtn3\/filing-return-paying-underused-housing-tax.html#_Toc121913347\" target=\"_blank\" rel=\"noreferrer noopener\">the return is on time if the CRA receives it on May 1, 2023<\/a>. In other words, time is of the essence.<\/p>\n\n\n\n<p> <\/p>\n","protected":false},"excerpt":{"rendered":"<p>ADDITIONAL UPDATE! (October 2023) On October 31, the Canada Revenue Agency announced that it will waive penalties and interest related to the Underused Housing Tax (UHT) for the 2022 calendar year, provided the UHT return is filed and paid by April 30, 2024. The Minister of National Revenue explained that&#8230; <a href=\"https:\/\/cccc.org\/news_blogs\/legal\/2023\/03\/17\/does-the-underused-housing-tax-apply-to-you\/\" class=\"linkbutton\">More<\/a><\/p>\n","protected":false},"author":10,"featured_media":36297,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ts_fic_featured_image_caption":"Table with red paper house on it. Coins are piled beside the house. A man is writing on a pad of paper in the background.","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[180,165],"tags":[240,688,408],"series":[],"class_list":["post-36287","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-church-property","category-trust-law","tag-charities","tag-church-property","tag-income-tax-act"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Does The Underused Housing Tax Apply To You? - CCCC Blogs<\/title>\n<meta name=\"description\" content=\"The Underused Housing Tax (UHT) is an an annual 1% tax on the ownership of vacant or underused housing in Canada. 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Every organization\u2019s circumstances are unique. Before acting on the basis of information contained in this blog, readers should consult with a qualified lawyer for advice specific to their situation.","sameAs":["https:\/\/www.cccc.org","simone.waller@cccc.org"],"url":"https:\/\/cccc.org\/news_blogs\/author\/legal\/"}]}},"jetpack_featured_media_url":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/03\/Blog-House-Money.jpg?fit=600%2C600&ssl=1","jetpack-related-posts":[{"id":36993,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2023\/08\/11\/how-authoritative-are-cra-information-sheets-the-federal-court-weighs-in\/","url_meta":{"origin":36287,"position":0},"title":"How Authoritative are CRA Information Sheets? The Federal Court Weighs In&#8230;","author":"Deina Warren","date":"August 11, 2023","format":false,"excerpt":"How authoritative are CRA information sheets? In a recent decision, Az-Zahraa Housing Society v Canada (National Revenue), 2023 FC 842, the Federal Court explained that where information sheets are more narrowly defined than the relevant legislation, they aren\u2019t necessarily binding. SUMMARY OF THE DECISION Az-Zahraa Housing Society (\u201cSociety\u201d) is a\u2026","rel":"","context":"In \"Federal Court of Canada\"","block_context":{"text":"Federal Court of Canada","link":"https:\/\/cccc.org\/news_blogs\/tag\/federal-court-of-canada\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/08\/tierra-mallorca-rgJ1J8SDEAY-unsplash-scaled.jpg?fit=1200%2C901&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/08\/tierra-mallorca-rgJ1J8SDEAY-unsplash-scaled.jpg?fit=1200%2C901&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/08\/tierra-mallorca-rgJ1J8SDEAY-unsplash-scaled.jpg?fit=1200%2C901&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/08\/tierra-mallorca-rgJ1J8SDEAY-unsplash-scaled.jpg?fit=1200%2C901&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/08\/tierra-mallorca-rgJ1J8SDEAY-unsplash-scaled.jpg?fit=1200%2C901&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":22425,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2016\/07\/15\/economic-value-of-a-church\/","url_meta":{"origin":36287,"position":1},"title":"Economic Value of a Church","author":"Deina Warren","date":"July 15, 2016","format":false,"excerpt":"A study has just been published showing that ten congregations in Toronto contributed a total of $45 million of economic value to the city based on a combined budget of only $10 million. In simple terms, the dollar value of having a church in a community is about 4.5 times\u2026","rel":"","context":"Similar post","block_context":{"text":"Similar post","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":24005,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2017\/01\/19\/cra-releases-folio-on-split-receipting-and-deemed-fair-market-value\/","url_meta":{"origin":36287,"position":2},"title":"CRA Releases Folio on Split Receipting and Deemed Fair Market Value","author":"Deina Warren","date":"January 19, 2017","format":false,"excerpt":"Authored by Philip Milley, Associate Director of Legal Affairs The Canada Revenue Agency (\"CRA\") recently released a folio on Split-receipting and Deemed Fair Market Value.\u00a0This folio provides CRA's technical interpretation of subsections 248(30) to (41)\u00a0of the Income Tax Act. CRA has a less technical discussion of the split receipting rules\u2026","rel":"","context":"Similar post","block_context":{"text":"Similar post","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":14691,"url":"https:\/\/cccc.org\/news_blogs\/cccc\/2013\/07\/30\/new-ita-exception-for-school-tuition-paid-by-employer\/","url_meta":{"origin":36287,"position":3},"title":"New ITA Exception for School Tuition Paid by Employer","author":"CCCC","date":"July 30, 2013","format":false,"excerpt":"CCCC members who operate or are linked to private Christian schools will be interested to know of some recent changes to the Income Tax Act. Many private schools offer tuition discounts to staff members with children enrolled in their schools. Similarly, some employers offer financial assistance to employees for their\u2026","rel":"","context":"Similar post","block_context":{"text":"Similar post","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":14682,"url":"https:\/\/cccc.org\/news_blogs\/cccc\/2012\/10\/24\/cccc-legal-defence-fund-update-october-1-2012\/","url_meta":{"origin":36287,"position":4},"title":"CCCC Legal Defence Fund Update &#8211; October 1, 2012","author":"CCCC","date":"October 24, 2012","format":false,"excerpt":"In the September 12, 2012 issue of The Toronto Star there is a story about the Toronto District School Board (TDSB) raising the annual rental fee by churches as much as 800%. One church of 60 members was paying $5,673\/year for rent \u2013 it was notified in August that its\u2026","rel":"","context":"Similar post","block_context":{"text":"Similar post","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":15262,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2013\/09\/17\/the-new-qualified-donee-regime-and-its-implications-for-charities\/","url_meta":{"origin":36287,"position":5},"title":"The Qualified Donee Regime and its Implications for Charities","author":"Deina Warren","date":"September 17, 2013","format":false,"excerpt":"If your charity makes gifts to qualified donees (such as a university outside of Canada, UNICEF agencies, or certain low-cost housing corporations), you should be aware of their requirements under the Income Tax Act,\u00a0which are discussed below. 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