File the return

You can file your return online, by mail, or by fax.

Online

Individuals or corporations can submit the return using the web version of the online form:

• Online form for the Underused Housing Tax return

Canadian citizens and permanent residents can complete and submit the return using one of CRA's secure portals.

If you are filing as an individual

Sign in to My Account Registerfor CRA My Account

• Go to the left menu and select “Tax returns”
• Go to the column on the right, scroll down and select “Underused housing tax”
• Select the “File a UHT return” button

If you are filing for as a Canadian corporation

Sign in to My Business Account Register for My Business Account

• Go to the left menu, scroll down and select “Underused housing tax”
• Select your RU number in the drop-down list
• Scroll down to the “Returns” section and select the “File a return” button

If you are filing for an individual or Canadian corporation

Sign in to Represent a Client

Register - representatives in Canada

Register - non-resident representatives

As an authorized representative, if you have access to an individual’s account or corporation’s account, use the following method:

If you are representing an individual

• Go to the left menu and select “Tax returns”
• Go to the column on the right, scroll down and select “Underused housing tax”
• Select the “File a UHT return” button

If you are representing a Canadian corporation

• Go to the left menu, scroll down and select “Underused housing tax”
• Select your RU number in the drop-down list
• Scroll down to the “Returns” section and select the “File a return” button

By mail or fax

What form to use

• UHT-2900, Underused Housing Tax Return and Election Form

Where to send your return depends on the location of either you (as an individual), or your corporation.

Select the location where you reside, or where your corporation is physically located

• Canada

  Choose a province or territory

  • Alberta
  • British Columbia
  • Manitoba
  • New Brunswick
  • Newfoundland and Labrador
  • Nova Scotia
  • Northwest Territories
  • Nunavut
  • Ontario

    Choose a location within Ontario

    • Barrie
    • Sudbury
    • Toronto
    • Another location in Ontario
  • Prince Edward Island
  • Quebec
  • Saskatchewan
  • Yukon
• Denmark
• France
• Netherlands
• United Kingdom
• United States of America
• Another country

Winnipeg Tax Centre

Winnipeg Tax Centre
Post Office Box 14001
Station Main
Winnipeg MB R3C 3M3
Canada

Fax: 204-984-5164

Sudbury Tax Centre

Sudbury Tax Centre
1050 Notre Dame Avenue
Sudbury ON P3A 5C2
Canada

Fax: 705-671-3994 or 1-855-276-1529