Underused Housing Tax (UHT) multimedia toolkit
Multimedia promotional material related to the Underused Housing Tax (UHT) can be accessed below in simple and easy-to-follow formats. The UHT is an annual federal 1% tax on the ownership of vacant or underused housing in Canada that took effect on January 1, 2022.
For complete information, refer to: Underused Housing Tax
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General information on what the UHT is, who is affected, and how to file a return and pay the tax. |
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April 3, 2024 | factsheets |
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Affected owners are residential property owners who must file a UHT return and pay the tax. This factsheet will help you find out if you’re an affected owner. |
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April 3, 2024 | factsheets |
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If you’re an affected owner you must file a UHT return. You must also pay the tax unless you qualify for an exemption. Learn more about exemptions with this factsheet. |
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April 3, 2024 | factsheets |
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Any amounts owing for the UHT must be paid in Canadian dollars using one of the methods found in this factsheet. |
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April 3, 2024 | factsheets |
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Find out if you’re an affected or excluded owner for the 2022 tax year. |
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December 23, 2024 | Flowchart |
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Find out if you’re an affected or excluded owner for the 2023 tax year and onward. |
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December 23, 2024 | Flowchart |
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A variety of web banner options to be placed on websites or other digital channels. Available in multiple sizes and languages. |
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May 17, 2024 | banners |
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Complement your social media platform and choose from a selection of visuals to download. |
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May 17, 2024 | social media |
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Introduction to the UHT and our self-assessment tool. |
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April 3, 2024 | videos |
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Outline of UHT considerations found on CRAs UHT page. |
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April 3, 2024 | videos |
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Introduction to the UHT for residential property owners in Canada. |
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April 3, 2024 | videos |
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Introduction to the UHT, our self assessment tool, as well as filing and payment due dates. |
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April 3, 2024 | videos |
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