Regulatory•Verified 2026-02-18

What is the 'Underused Housing Tax' (UHT) and who pays it?

Q: What is the 'Underused Housing Tax' (UHT) and who pays it?

The UHT is a 1% annual tax on the value of vacant or underused residential property in Canada owned by non-Canadian citizens or permanent residents. Even if exempt, non-residents MUST file an annual return. Failure to file carries significant penalties ($5,000+). Expats who are Canadian citizens are generally exempt from the tax itself but should verify filing requirements if they own through a corporation.

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What is the 'Underused Housing Tax' (UHT) and who pays it?

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What is the 'Underused Housing Tax' (UHT) and who pays it?

Need a Deeper Breakdown?

Technical Research Verification

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