Determine if you are an affected or excluded residential property owner

Which calendar year are you filing for?

• 2023 and subsequent calendar years

  Do you own the residential property as a partner of a partnership?

  What is a partnership?

  For UHT purposes, in all parts of Canada (other than Quebec), the CRA interprets the term partnership to mean the relationship that exists between persons carrying on a business in common with a view to profit.

  Partnerships constituted in Quebec

  For partnerships constituted in Quebec, the CRA interprets the term partnership based on the legal definition of contract of partnership in the Civil Code of Quebec:

  “A contract of partnership is a contract by which the parties, in a spirit of cooperation, agree to carry on an activity, including the operation of an enterprise, to contribute thereto by combining property, knowledge or activities and to share among themselves any resulting pecuniary profits”

  
  

  The fact that two people own a property together does not, of itself, create a partnership.

  A familial relationship between two or more people who own a residential property does not, of itself, create a partnership, regardless of whether they are related by:

  • marriage
  • a common-law partnership (for example, two individuals who cohabit in a conjugal relationship throughout a continuous 12-month period)
  • a blood relationship (for example, a parent and a child; a brother and a sister)
  • adoption

  
  

  Review tax notice: UHTN15, Questions about partnerships

  • Yes

    Is the partnership a specified Canadian partnership?

    • Yes
    • No
  • No

    Do you own the residential property as a trustee of a trust?

    • Yes

      Is the trust any of the following:

      • A specified Canadian trust
      • A mutual fund trust for Canadian income tax purposes
      • A real estate investment trust for Canadian income tax purposes
      • A specified investment flow-through (SIFT) trust for Canadian income tax purposes

      • Yes
      • No
    • No

      Are you:

      Who is a foreign national?

      A foreign national is an individual who is not a citizen or permanent resident of Canada.

      • A citizen or permanent resident of Canada

        Which capacity do you own the residential property?

        • In your own right (as an individual)
        • As a representative of a deceased individual
        • I don't know
      • A foreign national
      • A corporation

        Is your corporation any of the following:

        • A registered charity for Canadian income tax purposes
        • A cooperative housing corporation, hospital authority, municipality, para-municipal organization, public college, school authority, or university for Canadian GST/HST purposes
        • An Indigenous governing body

        • Yes
        • No

          Is your corporation incorporated or continued in Canada?

          • Yes

            Does your corporation have share capital (that is, it has stock)?

            • Yes

              Does your corporation have shares listed on a Canadian stock exchange designated for Canadian income tax purposes?

              • Yes
              • No

                Is less than 10% of your corporation's shares owned or controlled (directly or indirectly) by any combination of foreign nationals and corporations that are incorporated or continued otherwise than under the laws of Canada or a province?

                • Yes
                • No

                  Is at least 90% of your corporation's shares owned or controlled by one, or any combination, of the following :

                  • A mutual fund trust for Canadian income tax purposes
                  • A real estate investment trust for Canadian income tax purposes
                  • A specified investment flow-through (SIFT) trust for Canadian income tax purposes
                  • A corporation that is incorporated or continued under the laws of Canada or a province whose shares are listed on a Canadian stock exchange that is designated for Canadian income tax purpose

                  • Yes
                  • No
            • No

              Do both of the following apply to your corporation?

              • Your corporation's chairperson or other presiding officer is a citizen or permanent resident of Canada; and
              • More than 90% of your corporation's directors are citizens or permanent residents of Canada

              • Yes
              • No
          • No
      • A registered charity for Canadian income tax purposes
      • A cooperative housing corporation, hospital authority, municipality, para-municipal organization, public college, school authority, or university for Canadian GST/HST purposes
      • An Indigenous governing body
      • The government of Canada or a province, or an agent of the government of Canada or a province
      • Unsure (none of the above)
• 2022

  Are you:

  Who is a foreign national?

  A foreign national is an individual who is not a citizen or permanent resident of Canada.

  • A citizen or permanent resident of Canada

    Do you own the residential property as a trustee of any of the following trusts?

    • A mutual fund trust for Canadian income tax purposes
    • A real estate investment trust for Canadian income tax purposes
    • A specified investment flow-through (SIFT) trust for Canadian income tax purposes

    • Yes
    • No

      Do you own the residential property as a trustee of any other type of trust (other than as a personal representative of a deceased individual)?

      • Yes
      • No

        Do you own the residential property as a partner of a partnership?

        What is a partnership?

        For UHT purposes, in all parts of Canada (other than Quebec), the CRA interprets the term partnership to mean the relationship that exists between persons carrying on a business in common with a view to profit.

        Partnerships constituted in Quebec

        For partnerships constituted in Quebec, the CRA interprets the term partnership based on the legal definition of contract of partnership in the Civil Code of Quebec:

        “A contract of partnership is a contract by which the parties, in a spirit of cooperation, agree to carry on an activity, including the operation of an enterprise, to contribute thereto by combining property, knowledge or activities and to share among themselves any resulting pecuniary profits”

        
        

        The fact that two people own a property together does not, of itself, create a partnership.

        A familial relationship between two or more people who own a residential property does not, of itself, create a partnership, regardless of whether they are related by:

        • marriage
        • a common-law partnership (for example, two individuals who cohabit in a conjugal relationship throughout a continuous 12-month period)
        • a blood relationship (for example, a parent and a child; a brother and a sister)
        • adoption

        
        

        Review tax notice: UHTN15, Questions about partnerships

        • Yes
        • No
  • A foreign national

    Do you own the residential property as a trustee of any of the following trusts?

    • A mutual fund trust for Canadian income tax purposes
    • A real estate investment trust for Canadian income tax purposes
    • A specified investment flow-through (SIFT) trust for Canadian income tax purposes

    • Yes
    • No
  • A corporation

    Is your corporation any of the following:

    • A registered charity for Canadian income tax purposes
    • A cooperative housing corporation, hospital authority, municipality, para-municipal organization, public college, school authority, or university for Canadian GST/HST purposes
    • An Indigenous governing body
    • A corporation wholly owned by an Indigenous governing body

    • Yes
    • No

      Does your corporation own the residential property as a trustee of any of the following trusts?

      • A mutual fund trust for Canadian income tax pruposes
      • A real estate investment trust for Canadian income tax purposes
      • A specified investment flow-through (SIFT) trust for Canadian income tax

      • Yes
      • No

        Is your corporation incorporated in Canada?

        • Yes

          Does your corporation have share capital (that is, it has stock)?

          • Yes

            Does your corporation have shares listed on a Canadian stock exchange designated for Canadian income tax purposes?

            • Yes
            • No
          • No
        • No
  • A registered charity for Canadian income tax purposes
  • A cooperative housing corporation, hospital authority, municipality, para-municipal organization, public college, school authority, or university for Canadian GST/HST purposes
  • An Indigenous governing body or a corporation wholly owned by such a body
  • The government of Canada or a province, or an agent of the government of Canada or a province
  • Unsure (none of the above)