The Canada Revenue Agency has announced an extension of the deadline for filing Underused Housing Tax (UHT) returns for 2022 to 30 April 2024. The UHT is an annual 1% federal tax on the ownership of vacant or underused housing in Canada, which generally applies to foreign national owners of Canadian residential property but may also apply to Canadian nationals as well as foreign and Canadian corporations in certain cases.
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Government of Canada extends deadline for homeowners to file th…