CRA extends deadline for filing Underused Housing Tax (UHT) returns without interest or penalty

The Canada Revenue Agency has further extended the deadline for owners affected by the Underused Housing Tax (“UHT”) to file their returns for the 2022 taxation year, without being charged interest or penalties, to April 30, 2024. While UHT returns are typically due on April 30 of a particular year for each residential property owned on December 31 of the preceding year, the CRA initially extended the deadline for filing 2022 returns to October 31, 2023. The CRA’s announcement further extends that period by six months.

Prepared by: Brittany Rossler

Brittany Rossler is an associate working out of the Toronto office of Thorsteinssons LLP. Brittany’s practice focuses on all aspects of tax litigation and dispute resolution. She has represented clients in appeals before the Tax Court of Canada, Federal Court… more »