Underused Housing Tax Return Deadline Extended

Finance announced on October 31, 2023 that the deadline to file Underused Housing Tax returns for 2022 tax year without penalty or interest has been extended to April 30, 2024 from October 31, 2023.  Penalties for non-filing range from a minimum of $5,000 for individuals and $10,000 for non-individuals (corporations and trusts) per property.

Finance Announcement

For more details about the UHT, see our previous publications.

Previous Publications 

Underused Housing Tax

UHT Filing Options

UHT Penalty & Interest Waiver

Underused Housing Tax Return Deadline