Underused Housing Tax (UHT)

If you think we have misinterpreted the facts or applied the law incorrectly, you have the right to object to an assessment. Filing an objection is the first step in the formal process of resolving a dispute. The time limit for filing an objection is 90 days from the date on the notice of assessment.

You or your authorized representative can file an objection by filling out Form UHT0001, Notice of Objection – Underused Housing Tax Act and mailing it to the Intake Centre identified on the back of the form. You have to explain why you disagree with the assessment and include all relevant facts and supporting documents.