The Government of Canada recently posted this updated information about the Underused Housing Tax (UHT) on its website:

“On November 18, 2025, the Government of Canada tabled Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 which proposes changes to the Underused Housing Tax Act (UHTA).

Based on proposed legislation in Bill C-15, and consistent with the government’s announcement in Budget 2025, the CRA [Canada Revenue Agency] does not expect affected owners to file a return or to pay the tax for 2025 and subsequent calendar years.

Please note the requirement to file a UHT return and pay the tax under the existing provisions of the UHTA will still apply to the 2022, 2023 and 2024 calendar years.

If changes to the UHTA contained in Bill C-15 are not enacted, the CRA will provide further direction.”

Accordingly, for people those affected, it would be best to check the Government of Canada website on a regular basis for any further updates: www.canada.ca/en/services/taxes/excise-taxes-duties-and-levies/underused-housing-tax.html.