Back Version française
Taxation law

UPDATE: Underused Housing Tax Compliance

Mar 28th, 2023

By Avi Moryoussef

On March 27, 2023, the Canada Revenue Agency published transitional relief regarding the April 30, 2023, deadline to file a return pursuant to the Underused Housing Tax Act that effectively extends the deadline to file to October 31, 2023:

The Canada Revenue Agency (CRA) understands that there are unique challenges for affected owners in the first year of the Underused Housing Tax Act (UHTA) administration.

To provide more time for affected owners to take necessary actions to comply, the Minister of National Revenue is providing transitional relief to affected owners. The application of penalties and interest under the UHTA for the 2022 calendar year will be waived for any late-filed underused housing tax (UHT) return and for any late-paid UHT payable, provided the return is filed or the UHT is paid by October 31, 2023.

This transitional relief means that although the deadline for filing the UHT return and paying the UHT payable is still April 30, 2023, no penalties or interest will be applied for UHT returns and payments that the CRA receives before November 1, 2023.


The above transitional relief will be welcomed by taxpayers and tax professionals alike. If you have any questions or concerns regarding the Underused Housing Tax Act or the transitional relief provided by the Canada Revenue Agency, please do not hesitate to reach out to us.

Our previous post on the subject: