Underused Housing Tax (UHT) multimedia toolkit
Disclaimer
We do not guarantee the accuracy of this copy of the CRA website.
Scraped Page Content
Underused Housing Tax (UHT) multimedia toolkit
Multimedia promotional material related to the Underused Housing Tax (UHT) can be accessed below in simple and easy-to-follow formats. The UHT is an annual federal 1% tax on the ownership of vacant or underused housing in Canada that took effect on January 1, 2022.
For complete information, refer to: Underused Housing Tax
Title | Description | Languages | Publication date | Filter |
---|---|---|---|---|
![]() Factsheet: The Underused Housing Tax (UHT): What is it? |
General information on what the UHT is, who is affected, and how to file a return and pay the tax. |
Available in:
|
April 3, 2024 | factsheets |
![]() Factsheet: The Underused Housing Tax (UHT): Who is affected? |
Affected owners are residential property owners who must file a UHT return and pay the tax. This factsheet will help you find out if you’re an affected owner. |
Available in:
|
April 3, 2024 | factsheets |
![]() Factsheet: The Underused Housing Tax (UHT): Who is exempt from paying the tax? |
If you’re an affected owner you must file a UHT return. You must also pay the tax unless you qualify for an exemption. Learn more about exemptions with this factsheet. |
Available in:
|
April 3, 2024 | factsheets |
![]() Factsheet: The Underused Housing Tax (UHT): How to file and pay |
Any amounts owing for the UHT must be paid in Canadian dollars using one of the methods found in this factsheet. |
Available in:
|
April 3, 2024 | factsheets |
![]() Flowchart: 2022 Excluded Owners |
Find out if you’re an affected or excluded owner for the 2022 tax year. |
Available in:
|
December 23, 2024 | Flowchart |
![]() Flowchart: 2023 Excluded Owners |
Find out if you’re an affected or excluded owner for the 2023 tax year and onward. |
Available in:
|
December 23, 2024 | Flowchart |
![]() Banners: Static and animated banners |
A variety of web banner options to be placed on websites or other digital channels. Available in multiple sizes and languages. |
Available in:
|
May 17, 2024 | banners |
![]() Social media carousels |
Complement your social media platform and choose from a selection of visuals to download. |
Available in:
|
May 17, 2024 | social media |
![]() Video: Will the federal Underused Housing Tax (UHT) affect you? |
Introduction to the UHT and our self-assessment tool. |
Available in:
|
April 3, 2024 | videos |
![]() Video: Have you heard about Canada’s Underused Housing Tax (UHT)? |
Outline of UHT considerations found on CRAs UHT page. |
Available in:
|
April 3, 2024 | videos |
![]() Video: Do you own residential property in Canada? |
Introduction to the UHT for residential property owners in Canada. |
Available in:
|
April 3, 2024 | videos |
![]() Video: Will the new Underused Housing Tax (UHT) affect you? |
Introduction to the UHT, our self assessment tool, as well as filing and payment due dates. |
Available in:
|
April 3, 2024 | videos |
Page details
- Date modified:
- 2025-07-09