Underused Housing Tax Penalties and Interest Waived

In some welcome news, CRA has announced transitional relief for penalties and interest to affected owners for the Underused Housing Tax (UHT) for 2022. To provide more time for affected owners to take necessary actions to comply with the UHT, penalties and interest for the 2022 calendar year will be waived for any-late filed UHT return and for any late-paid UHT payable, provided the return is filed or the UHT is paid on or before October 31, 2023.

The deadline remains April 30th, 2023, however CRA has taken the administrative position that no penalties or interest will be applied for UHT returns and payments received on or before October 31, 2023.

If you have questions regarding the UHT, please don’t hesitate to reach out to your service provider at Hendry Warren.

Please see CRA’s website for more details.

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