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Flag Canada Revenue
Agency		 Agence du revenu
du Canada		 Protected B when completed
 
Underused Housing Tax Return and Election Form
 
• Use this return if, on December 31 of a calendar year (starting with the 2022 calendar year), you are an affected owner
of a residential property in Canada. You do not need to file a return if you are an excluded owner of a residential
property in Canada. For more information, refer to the definitions of affected owner, residential property and
excluded owner in the "Additional information" section at the end of this return.		 Do not use this area
   
• If, on December 31 of a calendar year, you are an affected owner of one or more residential properties in Canada, you
must file a separate return for each residential property. All affected owners must file their returns with the Canada
Revenue Agency (CRA) on or before April 30 of the following calendar year. If you do not already have a Canadian tax
identification number (such as a social insurance number, individual tax number, temporary tax number or business
number), contact the CRA before filing this return.		  
   
• If you are an owner of a residential property in your capacity as a partner of a partnership or a trustee of a trust, and you
are also an owner of the same residential property in another capacity, we refer to you as being an owner in multiple
capacities. If you are an owner of a residential property in multiple capacities, you are considered to be a separate
person in each capacity in which you are an owner of the residential property. You have to file a separate return for each
capacity in which you are an affected owner of the residential property.		  
   
• If you have a foreign address or need to indicate your citizenship in Part 1, use a standardized country code to indicate your country by entering the
appropriate three-letter code. For more information, go to iso.org/iso-3166-country-codes.html.
 
• For more information, see the Additional information section at the end of this return or go to canada.ca/cra-uht.
 
  Year
  010 Amended Calendar year  012  
 
 
Part 1 – Information about the affected owner
  
 
002  Legal name of affected owner
 
001  Social insurance number (SIN), individual tax number (ITN), temporary tax number (TTN) or business number (BN-RU)
 
017  Mailing address 016  City 018  Province, territory or state
 
019  Country code 020  Postal or Zip code 022  Telephone number (with country calling code) 023  Extension
 
 Contact person (authorized person, optional):
025  Name of contact person 024  Name of firm (if applicable)
 
026  Mailing address 032  City 027  Province, territory or state
 
029  Country code 028  Postal or Zip code 030  Telephone number (with country calling code) 031  Extension
 
 Citizenship of the affected owner who is an individual:
 
105  If you are an affected owner and an individual who is neither a Canadian citizen nor permanent resident of Canada, in which country do you have
   citizenship?
 
 Partnership and trust related questions:
 
 Are you an affected owner of the residential property as a partner of a partnership? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 110 Yes No
 
  If line 110 is yes, what is the partnership account number (if applicable)? . . . . . . . . . . . . . . . . .  115    
 
 Are you an affected owner of the residential property as a trustee of a trust? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120 Yes No
 
  If line 120 is yes, what is the trust account number (if applicable)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  125    
 
 Ownership of the residential property in multiple capacities:
 
 If you are an owner of the residential property in Part 2 in multiple capacities, in which particular capacity are you filing this return? Tick only one box.
 
  130 Individual in your own right 131  Partner of a partnership 132 Trustee of a trust 133  Corporation in your own right
 
 
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Part 2 – Information about your residential property in Canada
  
 Enter the physical address of the residential property you own in Canada.
 
 Note: If you own more than one residential property in Canada, you have to file a separate return for each property.
200  Physical address
 
205  City 210  Province or territory 220  Postal code
 
 
 Additional information on the residential property identification
230  Property ID used in the land registration system or similar system 235  Property tax or assessment roll number (if applicable)
 
 
 What type is the residential property? Tick only one box.
 
  240 Detached house 241  Duplex 242 Triplex 243  Semi-detached house
 
  244 Townhouse or 245  Residential
  rowhouse unit    condominium unit
 
 Ownership of the residential property:
  Year  
 In which year did you become an owner of the residential property? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 260    
 
 What type of ownership do you have? Tick only one box.
 
  261 Sole 262  Joint tenancy 263 Tenants in common
 
 On December 31 of the calendar year, what is your ownership percentage of the residential property for the capacity in which
 you are filing this return? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 265    %
 
 Provide the following information about any other owner of the property having an interest in the property of 10% or more:
 
  Name of owner Ownership
percentage		  
       
    270     275    
   
1.  
2.  
3.  
4.  
5.  
6.  
7.  
8.  
9.      
 
 Taxable value of the residential property:
 
 What is the assessed value of the property that is (or includes) the residential property? . . . . . . . . . 280    
 
 What was the residential property's most recent sale price on or before December 31 of the
 calendar year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 285    
 
 Taxable value (the amount from line 280 or 285, whichever is greater)  2A
 
 Note: For more information about the meaning of ownership percentage, assessed value, and taxable value, see the Additional information section at the end
of this return.
 
 
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Part 3 – Multiple residential properties
  
 
 Part 3 only applies to owners who are individuals and that are neither Canadian citizens nor permanent residents of Canada. If you are an owner who is an
individual that is either a Canadian citizen or permanent resident of Canada, or if you are an owner that is a corporation, this part does not apply to you.
 
 If you own more than one residential property in Canada, you have to file a separate return for each property. The due date for making the multiple
residential properties election is the same as the due date for the underused housing tax (UHT) return to which the election applies.
Section 1 – Multiple properties
 Are you an owner of any other residential properties in Canada? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 300 Yes No
 
 Note: If line 300 is no and you do not have a spouse or common-law partner, go to Part 4.
 
 If line 300 is yes, how many other residential properties in Canada do you own? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 305    
 
 Do you have a spouse or common-law partner who is neither a Canadian citizen nor a permanent resident of Canada and who
 is an owner of any residential properties in Canada? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 310 Yes No
 
 Note: If line 300 is no and your spouse or common-law partner, who is neither a Canadian citizen nor a permanent resident of Canada, does not own any
residential properties in Canada other than the residential property described in Part 2, you may select no for line 310 and go to Part 4.
 If you selected yes to either line 300 or 310, your ability to claim an exemption in Part 4 (Exemption for Primary Place of Residence) or Part 5 (Exemption
for Qualifying Occupancy) for your, or your spouse's or common-law partner's, personal occupancy of the properties will be restricted unless you, or you
and your spouse or common-law partner, elect to designate one of the residential properties for the purposes of subsection 6(10) of the Underused
Housing Tax Act (UHTA) for the calendar year.
 You may only elect to designate one residential property for the purposes of subsection 6(10) of the UHTA for a calendar year. You cannot elect to
designate different residential properties to claim multiple exemptions based on your, or your spouse's or common-law partner's, personal occupancy of
the properties.
 
Section 2 – Election to designate a residential property
 Fill out this section if you selected yes for line 300 and no for line 310.
 
 Are you electing to designate the residential property described in Part 2 for the purposes of subsection 6(10) of the UHTA for
 the calendar year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 315 Yes No
 
Section 3 – Joint election to designate a residential property
 Fill out this section if you selected yes for line 310.
 
 Are you and your spouse or common-law partner electing to designate the residential property described in Part 2 for the
 purposes of subsection 6(10) of the UHTA for the calendar year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 320 Yes No
 
 If line 320 is yes, has your spouse or common-law partner consented to this election? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 325 Yes No
 
 Note: To constitute a valid joint election, your spouse or common-law partner must elect to designate the same residential property for the calendar year in
an UHT return for a residential property they own. The election is incomplete until the CRA receives your spouse or common-law partner's portion of
the election on their UHT return designating the same residential property.
 
330  Legal name of your spouse or common-law partner (last name, first name) 335  SIN, ITN or TTN of your spouse or common-law partner
 
 If line 320 is no, are you and your spouse or common-law partner electing to designate another residential property for the
 purposes of subsection 6(10) of the UHTA for the calendar year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 345 Yes No
 
350  Physical address of the other residential property
 
 
351  City 352  Province or territory 353  Postal code
 
 
 Are you also an owner of the other residential property? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 355 Yes No
 
 If line 345 is yes, has your spouse or common-law partner consented to this election? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 360 Yes No
 
 Note: To constitute a valid joint election, your spouse or common-law partner must elect to designate the same residential property for the calendar year in
an UHT return for a residential property they own. The election is incomplete until the CRA receives your spouse or common-law partner's portion of
the election on their UHT return designating the same residential property.
 
365  Legal name of your spouse or common-law partner (last name, first name) 370  SIN, ITN or TTN of your spouse or common-law partner
 
 
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Part 4 – Exemption for primary place of residence
  
 Fill out Part 4 only if you are claiming the exemption for primary place of residence.
 
 This part applies to situations where a dwelling unit that is part of the residential property is occupied by an owner or certain members of the owner's family.
Only owners who are individuals may qualify for this exemption.
 
 Note: If you are an owner of multiple residential properties, or if you and your spouse or common-law partner (who is neither a Canadian citizen nor a
permanent resident of Canada) are owners of multiple residential properties, you are not eligible to claim an exemption under this part unless you have
filled out the election in Part 3 to designate the residential property described in Part 2 for purposes of subsection 6(10) of the UHTA for the calendar
year.
 
 Is your ownership of the residential property exempt on the basis that it is a primary place of residence under one of the
 situations described in line 415 or 425? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 405 Yes No
 
 If no, go to Part 5.
 
 If yes, select the situation below that applies to you and go to Part 9.
 
  415 A dwelling unit that is part of the residential property is, for the calendar year, your primary place of residence, or the primary place of residence of
  your spouse or common-law partner.
 
  425 A dwelling unit that is part of the residential property is, for the calendar year, the primary place of residence of your child, or a child of your
  spouse or common-law partner, who occupies the dwelling unit while pursuing authorized study at a designated learning institution.
 
 Note: For more information about dwelling unit or primary place of residence, see the "Additional information" section at the end of this return.
 
 
 
Part 5 – Exemption for qualifying occupancy
  
 
 Fill out Part 5 only if you are claiming the exemption for qualifying occupancy.
 
 This part applies in situations where your ownership of a residential property has one or more qualifying occupancy periods totalling at least 180 days in the
calendar year. When calculating the total days of qualifying occupancy periods in the calendar year, do not include periods of continuous occupancy that are
less than a month. Any common days of overlapping qualifying occupancy periods are only counted once. For more information about the qualifying occupancy
period and continuous occupancy, see the Additional information section at the end of this return.
 
 Note: If you are an individual who is an owner of multiple residential properties, or if you and your spouse or common-law partner (who is neither a Canadian
citizen nor a permanent resident of Canada) are owners of multiple residential properties, your (and your spouse's or common-law partner's) personal
occupancy is not included in a qualifying occupancy period for lines 530 and 540 unless you have filled out the election in Part 3 to designate the
residential property described in Part 2 for purposes of subsection 6(10) of the UHTA for the calendar year.
 
 Is your ownership of the residential property exempt under the qualifying occupancy exemption? . . . . . . . . . . . . . . . . . . . . . . . . 505 Yes No
 
 If no, go to Part 6.
 
 If yes, select all of the situations below that apply to you and your ownership of the residential property, and then go to Part 9.
 
  510 An individual who deals at arm's length with you (and, if applicable, with your spouse or common-law partner) was given continuous occupancy
  of a dwelling unit that is part of the residential property under an agreement evidenced in writing.
 
   Total number of days during the calendar year that are included in a qualifying occupancy period in this situation . . . . . . . 515    
 
  An individual who does not deal at arm's length with you (or, if applicable, with your spouse or common-law
  520 partner) was given continuous occupancy of a dwelling unit that is part of the residential property under an
  agreement evidenced in writing and for consideration that is not below fair rent.
 
   Total number of days during the calendar year that are included in a qualifying occupancy period in this situation . . . . . . . 525    
 
  530 You, or your spouse or common-law partner, have continuous occupancy and occupy a dwelling unit that is part of
  the residential property for the purpose of pursuing authorized work under a Canadian work permit.
 
  Total number of days during the calendar year that are included in a qualifying occupancy period in this situation . . . . . . . 535    
 
  540 Your spouse, common-law partner, parent, or child, who is a Canadian citizen or permanent resident of Canada,
  has continuous occupancy of a dwelling unit that is part of the residential property.
 
  Total number of days during the calendar year that are included in a qualifying occupancy period in this situation . . . . . . . 545    
 
  Instances of common dates in qualifying occupancy periods reported in lines 515, 525, 535, and 545 . . . . . . . . . . . . . . . . 547    
 
 Total number of days included in all qualifying occupancy periods during the calendar year
 (total of lines 515, 525, 535, and 545 minus line 547) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 550    
     
 
 
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Part 6 – Other exemptions
  
 Fill out Part 6 only if you are claiming an exemption described in this part.
 
 Is your ownership of the residential property exempt under any of the following exemptions? . . . . . . . . . . . . . . . . . . . . . . . . . . . 605 Yes No
 
 If no, go to Part 7.
 
 If yes, select one exemption below that applies to you or your property and go to Part 9.
 
  620 You are filing this return for the 2022 calendar year and are an owner of the residential property solely in your capacity as one of the following:
  – a partner of a partnership that is a specified Canadian partnership in respect of the calendar year
  – a trustee of a trust that is a specified Canadian trust in respect of the calendar year and the residential property.
 
  625 You are filing this return for the 2022 calendar year and are an owner of the residential property who is a specified Canadian corporation in
  respect of the calendar year.
 
  630 The residential property is not suitable for year-round use as a place of residence.
 
  635 The residential property is seasonally inaccessible because public access is not maintained year-round.
 
  The residential property was uninhabitable for at least 60 consecutive days in the calendar year due to disaster or hazardous conditions caused
  640 by circumstances beyond your reasonable control, and this exemption did not apply for the same disaster or hazardous condition for more than
  one previous calendar year.
 
   
  Date when the residential property became uninhabitable due to disaster or hazardous conditions . . . . . .  642    
  Year Month Day  
 
  Date when the residential property became inhabitable again (if applicable) . . . . . . . . . . . . . . . . . . . . . . . 643    
  Year Month Day  
 
  A dwelling unit that is part of the residential property was uninhabitable for at least 120 consecutive days in the calendar year due to renovations,
  645 any work in relation to the renovations is carried on without unreasonable delay, and this exemption did not apply for any of the 9 previous
  calendar years.
 
  Date when the dwelling unit that is part of the residential property became uninhabitable
  due to renovations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 647    
  Year Month Day  
 
  Date when the dwelling unit that is part of the residential property became inhabitable again
  (if applicable) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 648    
  Year Month Day  
 
  650 You became an owner of the residential property in the calendar year and you were never an owner of the residential property in the previous
  nine calendar years.
 
  655 The owner died during the calendar year or in the previous calendar year.
 
  You are the personal representative of a deceased individual who was an owner of the residential property during the calendar year or the
  660 previous calendar year, and you were not an owner of the residential property in either of those calendar years except as the personal
  representative of the deceased individual.
 
  You were an owner of the residential property with an individual who was also an owner of the residential property on the day the individual died
  665 in the calendar year or the previous calendar year, and the deceased individual's ownership percentage at the time of death was at
  least 25%.
 
  670 The construction of the residential property is not substantially completed before April of the calendar year.
 
  The construction of the residential property is substantially completed in January, February or March of the calendar year, the residential property
  675 is offered for sale to the public during the calendar year and it had never been occupied by an individual as a place of residence or lodging during
  the calendar year.
 
  The residential property is located in an eligible area and is used as a place of residence or lodging by you, or your spouse or common-law
  680 partner, for at least 28 days during the calendar year. For 2024 and subsequent calendar years, if you or your spouse or common-law partner own
  any other residential properties in Canada, you can claim this exemption only in respect of one residential property.
 
  685 For 2023 and subsequent calendar years, you (or another person related to you) carry on business in Canada (referred in this exemption as the
  "operator") and the residential property is located in an eligible area and held during the calendar year primarily to provide a place of residence or
lodging to an individual so that they can perform their duties as:
 
  – an officer or employee of the operator
  – a contractor, or an employee of the contractor, engaged by the operator to render services at that location to the operator, or
  – a subcontractor, or an employee of the subcontractor, engaged by such a contractor to render services at that location that are
acquired by the contractor for the purpose of supplying services to the operator
 
 Note: For more information about an owner, specified Canadian partnership, specified Canadian trust, specified Canadian corporation, or eligible area, see
the "Additional information" section at the end of this return.
 
 
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Part 7 – Fair market value (FMV) election
  
 
 Fill out Part 7 only if you are choosing to make an election to use the FMV of your residential property to calculate your UHT owing.
 
 If you choose to make a FMV election for this particular residential property, you are electing to use the FMV of your property, instead of its taxable value
calculated in Part 2, to calculate your UHT owing for the calendar year.
 The FMV election might be appropriate where only a portion of a property is regarded as residential property. For more information, refer to the definition of
residential property in the "Additional information" section at the end of this return.
 The amount you report as the FMV of the residential property must be supported by a written appraisal prepared by an accredited real estate appraiser
operating at arm's length from you with an effective date for FMV that is between January 1 of the calendar year and April 30 of the following year. A FMV
election only applies to the UHT return for which the FMV election is made.
 
 Are you electing to use the FMV of the property to calculate the tax owing? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 705 Yes No
 
 If line 705 is yes, what is the appraised FMV of the property? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 715    
 
 Effective date of FMV appraisal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 720    
  Year Month Day  
 
 Note: The written appraisal must be prepared by an accredited member of the Appraisal Institute of Canada or a comparable body and conform to the
standards of practice of the applicable body. Keep the original written appraisal in case the CRA asks to see it later. The due date for making the
election is the same as the due date for the UHT return to which the election applies.
 
 
 
Part 8 – Calculation of tax payable
  
 
 Taxable value (enter amount 2A, or if you are making a FMV election in Part 7, enter the amount from line 715) . . . . . . . . . . . . . 8A
 
 Your ownership percentage (amount from line 265) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  % 8B
 
 Taxable amount (amount 8A multiplied by amount 8B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8C
 
 Underused housing tax owing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amount 8C  x 1% = 375    
     
 
 Amount of payment enclosed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 400    
 
 Note: You will be subject to penalties and interest for failure to file this return or to pay tax owing on time. For more information, see the "Additional information"
section at the end of this return.
 
 
 
Part 9 – Election and return certification
  
 
 I certify that the information given on this return and in any attached document is correct and complete. I understand that any missing or incorrect information
may delay the processing of my return. I also understand that it is a serious offence to make a false statement.
  960     961    
  (Print) Name of individual, legal representative, or authorized person   Position or office of the legal representative or authorized person  
 
  962     963 Date  
  Signature of individual or authorized person   Year Month Day  
 
 Note: In the case of an owner that is not an individual, this must be signed by an authorized person. If the owner is an individual, this must be signed by the
individual or the individual's legal representative. For more information, see the "Additional information" section at the end of this return.
 
 
 
Privacy notice
  
 
 Personal information (including the SIN) is collected to administer or enforce the Underused Housing Tax Act and related programs and activities including
administering tax, benefits, audit, compliance, and collection. The information collected may be used or disclosed for the purposes of other federal acts that
provide for the imposition and collection of a tax or duty. It may also be disclosed to other federal, provincial, territorial, or foreign government institutions to
the extent authorized by law. Failure to provide this information may result in paying interest or penalties, or in other actions. Under the Privacy Act,
individuals have a right of protection, access to and correction of their personal information, or to file a complaint with the Privacy Commissioner of Canada
regarding the handling of their personal information. Refer to Personal Information Banks CRA PPU 005 and CRA PPU 047 on Information about Programs
and Information Holdings at canada.ca/cra-information-about-programs.
 
 
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