Affected Owners Do Not Need to File a Return or Pay the UHT for 2025 and Subsequent Years

The following is the latest update for the UHT (Underused Housing Tax).

On March 26, 2026, Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025, which proposed changes to the Underused Housing Tax Act (UHTA), received Royal Assent.

Affected owners do not need to file a return or pay the tax for 2025 and subsequent calendar years.

Please note the requirement to file an Underused Housing Tax (UHT) return and pay the tax still applies to the 2022, 2023 and 2024 calendar years.

Affected owners that filed a UHT return for the 2025 calendar year before this legislative change will be contacted by letter about the cancellation of their returns.

The link to UHT information on the Government of Canada website is: https://www.canada.ca/en/services/taxes/excise-taxes-duties-and-levies/underused-housing-tax.html