The Underused Housing Tax (UHT) is an annual federal 1% tax on the ownership of vacant or underused housing in Canada that took effect on January 1, 2022.

The UHT generally applies to foreign national owners of housing in Canada. However, in some situations, the UHT also applies to some Canadian owners (such as certain partners, trustees, and corporations).

Provincial and municipal vacancy taxes

You may have heard about a new vacancy tax in certain provinces and municipalities in Canada. These vacancy taxes have been implemented by provincial and municipal governments and are different than the federal Underused Housing Tax.

You must determine if you are affected by each of these taxes separately. If you are exempt from one tax, you may still be required to file a return and pay the other tax.

The CRA is not able to answer questions about taxes implemented by provincial and municipal governments.

Determine if you are an affected owner for the Underused Housing Tax

Sections

What has changed

Changes to the UHT that affected the 2023 and onward calendar years and the 2022 calendar year

Who must file a return and pay the tax

Understand what an affected or excluded owner is

Determine your responsibilities

Interactive tool to help you decide if you need to file, exemptions from paying the UHT

When to file the return and pay the tax

Due date, penalties and interest

How to complete the return and calculate the tax

Filling out the return, keeping records

File the return

Where to send the return

Pay the tax

Payment methods for individuals and corporations

Amend your return

How to submit an amended return

Contact us

If you have questions about the UHT

Resources

• Multimedia toolkit - Factsheets and promotional material
• Technical information

Foreign national