Are you subject to the underused housing tax requirements?


This applies to you if you are one of the following:

1. A private corporation, or
2. A trust, or
3. A partnership, or
4. A non-resident individual (thus, does not apply to individuals who are Canadian citizens or permanent residents)

*** The exemption from filing for Canadian citizens and permanent residents applies only to individuals. If the properties are held by a company, trust or partnership, the declaration must still be filed regardless of the citizenship/residence of the shareholders, beneficiaries or partners.

And if you own one of the following properties:

1. A detached house, or
2. A duplex, triplex, semi-detached houses, or
3. A townhouse, or
4. A condo.

*** Does not apply to buildings with more than three units (fourplex and up) ***

You will find attached (i) details about the new tax and (ii) the form to fill out.

You can fill out the form yourself or we can assist you with this procedure as needed, according to our current hourly rates.

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