CTM explores the UHT

Join us for an in-depth review of the new Underused Housing Tax ("UHT") to learn how it affects you and your clients. The UHT is a Federal tax applied to vacant or underused housing in Canada, targeting Canadian and foreign property owners alike. Filing an annual return is necessary for affected owners of residential properties who meet specific criteria, and significant penalties apply to those who do not file. Understanding elements such as the type of ownership, what type of entity the property is held, and the type of property can impact both the filing and tax obligations. Our expert panel will discuss in detail all aspects of the UHT, provide clarifications, and will answer pressing questions.

  • UHT policy objectives

  • Properties subject to UHT

  • Eligible areas impacted

  • UHT exemptions

  • Who are excluded owners?

  • Multiple-property obligations

  • Calculating the UHT

  • Penalties for non-compliance

  • Filing deadlines and obligations

  • Provincial obligations

Guest Speaker

Evan Crocker, CPA

Evan has focused on tax since the beginning of his accounting career, where he started out providing compliance services for owner-managed businesses and the related personal and trust compliance. He now provides tax strategies in an M&A context, corporate reorganization, succession and estate planning, and income tax planning services. He works with every client to ensure their goals are met and the implementation is seamlessly completed.
Evan Crocker

Also Included

  • Course Materials

    Access to course materials such as webinar slides and other relevant articles

  • Professional Development

    Individuals that complete the quiz will receive a 1.25-hour PD certificate