Pay the tax

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

If you are an affected owner, and your ownership of the residential property does not qualify for an exemption, you must pay the tax for the calendar year.

How to pay

Individuals and corporations must pay all amounts owing in Canadian dollars.

Pay with one of the following methods:

  • Online

  • By wire transfer or internationally issued credit card

  • By cheque

Online

Individuals and corporations with a Canadian bank account, may pay using My Payment.

If you are an individual
  • Select "Pay now"
  • Under Individuals, select “Individual income tax (T1)”
  • Select “Underused Housing Tax”
If you are a corporation
  • Select "Pay now"
  • Under Businesses, select “Underused Housing Tax”
  • Select either:
    • “Payment on filing” (to make your payment when filing your return)
    • “Amount owing” (to pay an amount owing from your notice of (re) assessment, statement, or letters issued by the CRA)

As a corporation, you may also pay using either of the following methods:

  • Online banking
  • Online banking with your Canadian financial institution

By wire transfer or internationally issued credit card

If you do not have a Canadian bank account or if you are a corporation without a Canadian bank account, pay using a wire transfer or an internationally issued credit card.

For more information, refer to: Pay without a Canadian bank account.

By cheque

Write your cheque with the following details:

Made out to
Receiver General for Canada
Memo field
  • Calendar year for which you are paying
  • Your tax number
    • Individuals: SIN, ITN, or TTN
    • Corporations: CRA Underused Housing Tax business number (BN-RU)

Choose how you want to mail it:

  • Mail the cheque with your return

    • Send to your designated tax centre address

    Find your designated tax centre address

  • Mail the cheque separately

    • If you filed electronically
    • If you have received a Notice of Assessment with an amount owing

    Mail your cheque to:

    Canada Revenue Agency
    PO Box 3800 STN A
    Sudbury ON P3A 0C3

Page details

Date modified: