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Canada: The Underused Housing Tax Act

www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/january-14-2022-tax/the-underused-housing-tax-act-a-primer/
www.thor.ca/blog/2022/01/federal-government-releases-draft-underused-housing-tax-legislation/
www.canada.ca/en/department-finance/news/2021/08/government-launches-consultations-on-proposed-tax-on-vacant-homes-owned-by-non-resident-non-canadians.html
www.blg.com/en/insights/2022/03/underused-housing-tax-new-filing-and-tax-considerations
www.dlapiper.com/en/canada/insights/publications/2022/11/understanding-canadas-underused-housing-tax-act/
www.thor.ca/blog/2022/12/first-filings-coming-up-for-new-housing-taxes-in-toronto-and-ottawa/

See also:
gowlingwlg.com/en/insights-resources/articles/2022/ontario-evolution-tax-treatment-vacant-properties/

Update:
www.airdberlis.com/insights/publications/publication/toronto-vacant-home-tax-occupancy-declarations-due-before-february-2-2023
www.canada-usbizlawblog.com/2023/01/04/torontos-new-vacant-home-tax-deadline-fast-approaching/#page=1
www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/january-23-2023/toronto-ottawa-vacant-homes-tax-dont-forget-file-declaration-2022/
Changes to Toronto’s Vacant Home Tax and Small Business Property Tax Class (airdberlis.com)
www.airdberlis.com/insights/publications/publication/underused-housing-tax-reporting-requirements-for-bare-trusts-and-nominee-corporations
www.dentons.com/en/insights/articles/2023/february/16/canadas-underused-housing
taxedinternational.com/canadas-new-underused-housing-tax-what-you-need-to-know-before-the-filing-deadline-on-april-30/?utm
www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/march-1-2023/canadian-individuals-and-corporations-may-have-an-underused-housing-tax-filing-obligation-even-when-no-tax-is-owed/
www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/march-1-2023/canadian-individuals-and-corporations-may-have-an-underused-housing-tax-filing-obligation-even-when-no-tax-is-owed/
taxedinternational.com/canadas-new-underused-housing-tax-what-you-need-to-know-before-the-filing-deadline-on-april-30/
taxpage.com/articles-and-tips/everything-you-need-to-know-about-the-underused-housing-tax-2022-on-vacant-or-underused-housing-in-canada/
www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/march-21-2023/the-new-underused-housing-tax-are-you-tax-exempt/
www.bennettjones.com/Blogs-Section/Canadas-Underused-Housing-Tax-What-You-Need-to-Know-Before-May-1-2023
www.bennettjones.com/Blogs-Section/Canadas-Underused-Housing-Tax-What-You-Need-to-Know-Before-May-1-2023
www.canada.ca/en/revenue-agency/news/newsroom/tax-tips/tax-tips-2023/underused-housing-tax-penalties-and-interest-waived.html
www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/march-1-2023/canadian-individuals-and-corporations-may-have-an-underused-housing-tax-filing-obligation-even-when-no-tax-is-owed/
www.torkinmanes.com/our-resources/publications-presentations/publication/are-you-required-to-file-an-underused-housing-tax-return
www.mccarthy.ca/en/insights/blogs/mccarthy-tetrault-tax-perspectives/new-canadian-underused-housing-tax-and-prohibition-purchase-residential-property-non-canadians-act-legislation#page=1
Underused housing tax – Canada Revenue Agency publishes additional guidance | Miller Thomson LLP | Canadian Business Law Firm
Update on Tax Reporting for Trustees of Trusts with Canadian Connections | Charles Russell Speechlys
www.canada.ca/en/revenue-agency/services/forms-publications/publications/uhtn15/questions-answers-underused-housing-tax.html
Underused Housing Tax Filing Deadline Extended to October 31, 2023 (airdberlis.com)
Insights | Miller Thomson LLP | Canadian business law firm
www.ey.com/en_gl/tax-alerts/canada-s-underused-housing-tax-act—2022-filing-deadline-fast-a
www.millerthomson.com/en/communiques/
Dentons – Indirect Tax Talks: Real Estate Developers: You might be required to file an Underused Housing Tax Return before November 1, 2023, to avoid penalties
www.ey.com/en_gl/tax-alerts/canada-s-underused-housing-tax-act—2022-filing-deadline-fast-a
The Underused Housing Tax Act Filing Deadline is Almost Here | McCarthy Tétrault
airdberlis.com/insights/publications/publication/canada-revenue-agency-extends-filing-deadline-for-underused-housing-tax-again
CRA extends deadline for filing Underused Housing Tax (UHT) returns without interest or penalty – Thorsteinssons LLP Tax Lawyers
www.airdberlis.com/insights/publications/publication/canada-revenue-agency-extends-filing-deadline-for-underused-housing-tax-again
www.canada.ca/en/revenue-agency/news/2023/10/underused-housing-tax-transitional-relief-period-extended-until-april-30-2024.html
www.canada.ca/en/revenue-agency/services/forms-publications/publications/uhtn1/introduction-underused-housing-tax.html#_Toc122681156
Underused Housing Tax Act Deadline Extended One More Time! | McCarthy Tétrault