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Category Archives: Tax
Underused Housing Tax (UHT)
The new Underused Housing Tax (UHT) imposes a 1% annual tax on the value of residential real estate considered to be vacant or underused that is owned on December 31 of each year. The government indicated that the tax would target property owned by non-Canadians; however, the scope of filing requirements extends to many Canadian … Continue reading Underused Housing Tax (UHT)
