Language selection

Government of Canada / Gouvernement du Canada

Search

Sign in

Sign in

Determine if you are an affected or excluded residential property owner

If you are an affected owner on December 31 you must file an Underused Housing Tax return for the calendar year.

Interactive questions

A text version is available if needed.

Find out which type of owner you are based on your situation

Each set of questions applies separately to:

  • each owner of a residential property (if there is more than one owner)
  • each residential property owned (if more than one property is owned)

Each set of questions may apply separately depending on if you are the owner of a residential property in more than one capacity.

The CRA does not collect or retain any of the information you enter on this page

Choose the situation that applies to you

Make a selection and scroll down for further questions and results.

Which calendar year are you filing for?

  • 2023

    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-munincipal 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 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-munincipal 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
      • 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
    • The government of Canada or a province, or an agent of the government of Canada or a province
    • Unsure (none of the above)
Text version

Use this version if you do not want to answer interactive questions.

2023 calendar year

Types of owners

There are 2 types of owners for the purposes of the Underused Housing Tax:

  • Affected owner
  • Excluded owner

Affected owner

If you are an affected owner of a residential property in Canada on December 31, you must file a return for each residential property that you own as an affected owner.

If you own the residential property in more than one capacity, you would be treated as a separate person for each of your ownership capacities, if one of those capacities is either a partner of a partnership or a trustee of a trust.

You would also have to pay the tax unless you qualify for an exemption.

An affected owner would include, but would not be limited to, the following individuals who are owners of a residential property in Canada:

  • Foreign nationals who are owners of residential property as any of the following:
    • As a trustee of a trust that is neither a specified Canadian trust nor a mutual fund trust, real estate investment trust or specified investment flow-through (SIFT) trust for Canadian income tax purposes
    • As a partner of a partnership
    • As an individual in their own right
    • As a personal representative of a deceased individual
  • Citizens or permanent residents of Canada and who are owners of residential property as any of the following:
    • As a trustee of a trust that is neither a specified Canadian trust nor a mutual fund trust, real estate investment trust or SIFT trust for Canadian income tax purposes
    • As a partner of a partnership that is not a specified Canadian partnership

An affected owner would include, but would not be limited to, the following persons (other than individuals) who are owners of a residential property in Canada:

  • Corporations that are incorporated or continued under the laws of Canada or a province and that are owners of residential property as any of the following:
    • As a trustee of a trust that is neither a specified Canadian trust nor a mutual fund trust, real estate investment trust or SIFT trust for Canadian income tax purposes
    • As a partner of a partnership that is not a specified Canadian partnership
  • Foreign corporations that are owners of residential property as any of the following:
    • As a trustee of a trust that is neither a specified Canadian trust nor a mutual fund trust, real estate investment trust or SIFT trust for Canadian income tax purposes
    • As a partner of a partnership
    • As a corporation in its own right
  • Corporations that are incorporated or continued under the laws of Canada or a province, that are owners of residential property neither as a trustee of a trust nor as a partner of a partnership, and that are not any of the following corporations:
    • A specified Canadian corporation
    • A corporation whose shares are listed on a Canadian stock exchange designated for Canadian income tax purposes
    • A corporation having at least 90% of its shares owned or controlled by any of the following:
      • A trust that is a mutual fund trust for Canadian income tax purposes
      • A trust that is a real estate investment trust for Canadian income tax purposes
      • A trust that is a 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 designated 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 for Canadian Income Tax Act purposes
      • A registered charity for Canadian Income Tax purposes
      • A cooperative housing corporation, a hospital authority, a municipality, a public college, a school authority, or a university, a para-municipal organization 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

Review tax notice: UHTN16, Affected owners

Excluded owner

If you are an excluded owner, you do not have to file a return or pay the tax.

If you own the residential property in more than one capacity, you would be treated as a separate person for each of your ownership capacities, if one of those capacities is either a partner of a partnership or a trustee of a trust.

If you are an affected owner in a different capacity, you would also have to pay the tax unless you qualify for an exemption.

An excluded owner would include:

  • An owner of the residential property as a trustee of any of the following trusts:
    • 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
  • An owner of the residential property as a partner of a specified Canadian partnership
  • An owner of the residential property (but neither as a trustee of a trust nor as a partner of a partnership) and you are any of the following:
    • The government of Canada or a province, or an agent of the government of Canada or a province
    • An individual who is a citizen or permanent resident of Canada
    • A specified Canadian corporation
    • A corporation incorporated or continued under the laws of Canada or a province whose shares are listed on a Canadian stock exchange designated for Canadian income tax purposes
    • 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 incorporated or continued under the laws of Canada or a province having at least 90% of its shares owned or controlled by any of the following:
      • A trust that is a mutual fund trust for Canadian income tax purposes
      • A trust that is a real estate investment trust for Canadian income tax purposes
      • A trust that is a 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 designated for Canadian income tax purposes
  • An individual who is a citizen or permanent resident of Canada and an owner of the residential property as a personal representative of a deceased individual

Review tax notice: UHTN16, Revised definition of excluded owners

2022 calendar year

Types of owners

There are 2 types of owners for the purposes of the Underused Housing Tax:

  • Affected owner
  • Excluded owner

Affected owner

If you are an affected owner of a residential property in Canada on December 31, you must file a return for each residential property that you own as an affected owner.

If you own the residential property in more than one capacity, you would be treated as a separate person for each of your ownership capacities, if one of those capacities is either a partner of a partnership or a trustee of a trust.

You will also have to pay the tax unless you qualify for an exemption.

An affected owner would include, but would not be limited to, the following owners of a residential property in Canada:

  • A foreign national
  • An individual who is a citizen or permanent resident of Canada, and who owns a residential property in Canada as a trustee of a trust (other than as a personal representative of a deceased individual, or as a trustee of a mutual fund trust, real estate investment trust, or SIFT trust for Canadian income tax purposes)
  • An individual who is a citizen or permanent resident of Canada, and who owns a residential property as a partner of a partnership
  • A corporation that is incorporated outside of Canada
  • A Canadian corporation whose shares are not listed on a Canadian stock exchange designated for Canadian income tax purposes
  • A Canadian corporation without share capital (that is, it has no stock)

Review tax notice: UHTN1, Affected owners

Excluded owner

If you are an excluded owner, you do not have to file a return or pay the tax.

An excluded owner includes, but is not limited to:

  • An individual who is a citizen or permanent resident of Canada (unless included in the list of affected owners)
  • Any person that owns a residential property as a trustee of a mutual fund trust, real estate investment trust, or specified investment flow-through (SIFT) trust for Canadian income tax purposes
  • A Canadian corporation whose shares are listed on a Canadian stock exchange designated for Canadian income tax purposes
  • 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 an Indigenous governing body
  • The government of Canada or a province, or an agent of the government of Canada or a province

Review tax notice: UHTN1, Excluded owners

Foreign national

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

Foreign corporation

A foreign corporation is a corporation who is neither incorporated nor continued under the laws of Canada or a province.

Page details

Date modified: