The Question Library

A sample selection from the library

  • A CCPC builder completed a condominium building in February 2022. About 30% of the units are still unsold. Would the builder be required to file a UHT form for each unsold unit, or would there be an exemption?

  • A CCPC owns a mixed-used property which has commercial on the main floor, and an apartment on the second floor. Using square footage, there is about 60% commercial and 40% residential. Would the corporation have to file the UHT form?

  • A CCPC has the title of an apartment building with many units. There is only one title for the apartment building - not for each unit. Would the taxpayer have to file the UHT form, and would they need to file one UHT form or one form for each unit?

  • Four Canadian citizens own a rental property where they earn both short-term and long-term rental income. If it is considered a partnership, do all four individuals need to file the UHT form?

  • A CCPC owns over 100 condominium units across Canada. These properties have long-term tenants. Does the CCPC need to file 100+ UHT forms?

  • A CCPC owns a time-share vacation cottage through a resort which is managed by a rental company. It is zoned as resident & business/other per the property assessment. It is available for personal-use when it is not rented. Should the corporation file?

  • Under the specified Canadian corporation exemption; Is every CCPC with no foreign ownership exempt from paying the UHT?

  • Is the corporation (description in text box below) or its shareholders required to file a UHT form, and if so, would an exemption be available?

  • A CCPC has legal ownership of land which has a building. A zoning amendment for a portion of land allows one of the shareholders to pay for and construct a garden suite for his residence. What are the UHT requirements?

  • Is it correct that no matter the share structure of the CCPC (single shareholder or multiple shareholders) they are required to file the UHT form?

  • In the event of a joint venture with individuals and CCPCs involved, what are the UHT requirements?

  • Someone inherits farmland with a home on it and puts their spouse's name on title. They farm together, reporting T1163 income. The partnership never purchased the land. Does the partnership have an interest in the property? Are they required to file UHT?

  • Spouses co-own farmland. There is no formula partnership agreement and no partnership farm name registered with the province. All of the invoices/bills are in their personal name. Is a UHT filing required and if so, is there an exemption available?

  • Spouses, both Canadian, own (as joint tenants) and live on a farm that includes farm outbuildings and their matrimonial home. They also run a farm partnership together which operates at the same location. Are they required to file a UHT return?

  • Spouses own several farms and operate as a farm partnership. One farm has a house which is rented out, on a different farm is their principal residence. What are the filing requirements for the rental and their principal residence?

  • A married couple, both Canadian citizens, own two properties: a matrimonial home, and a vacation property for personal use only. Are they required to file the UHT form for the vacation property?

  • Spouses own and are on title for rental properties. Previously filed tax returns have each spouse as a co-owner on the T776 form. The spouses manage repairs for long term tenants but offer no additional services. Are they required to file a UHT form?

  • A married couple own their home. If one spouse uses the home to run a business with business use of home expenses being claimed on the T1, would there be a requirement for either spouse? Would the answer change if both spouses report business income?

  • Canadian spouses own 1 of 40 short term rental units which are administered by a management company. The owners of each unit are allotted their share of the rental income pool. Is this considered a residential property for the purposes of the UHT?

  • A family trust with three beneficiaries who are all Canadian citizens owns a residential property. Does each beneficiary need to file the UHT form? (The beneficiaries are not Trustees or the Settlor of the Trust.)

  • A Canadian family trust owns a townhouse which is used by an adult child while attending a Canadian university throughout the year. Is there an exemption the trust can claim when filing the UHT form?

  • A parent co-signs on a condo with their adult child (all Canadians), so both individuals are on title. Initially, the property is rented out, but the child decides to make the condo their primary residence. Would the parent have a UHT filing obligation?

  • An elderly parent adds their children to the title of their principal residence for probate purposes. Assuming the parent and child are Canadian citizens, will this create a filing requirement for the parent and/or the children who are on title?

  • Does a modular home meet the definition of a "residential property" under the UHT Act?

  • It has been rumoured that a deceased individual (Canadian citizen) continues to still be a Canadian citizen after death. Is there a UHT filing requirement? If so, is there an exemption?

  • For parents who have co-signed for a child's mortgage and are now on title, assuming a trust has been created inadvertently and no trustee had been named, who would need to file the return? Both the parents and the child are Canadian citizens.

  • A Canadian citizen is the owner/occupant of a residential property to which he adds 2 Canadian relatives for probate purposes. Does the beneficiary have to file an annual UHT return? How would percentages be reported?