File the return

Penalties and interest waived until April 30, 2024

Residential property owners that are affected by the Underused Housing Tax (UHT) have until April 30, 2024, to file their returns and pay the tax for the 2022 calendar year without being charged penalties or interest.

Penalties and interest exceptions 2022

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


There are different options for electronically submitting your return.

Individuals or corporations can submit the return using:

The following options are available to Canadian citizens and permanent residents only:

If you are filing as an individual

My Account for Individuals

If you are filing as a Canadian corporation

My Business Account

If you are filing for an individual or Canadian corporation

Represent a Client

By mail or fax

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

Winnipeg Tax Centre

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

Fax: 204-984-5164

Sudbury Tax Centre

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

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

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