Residential property owners that are affected by the Underused Housing Tax (UHT) have until April 30, 2024, to file their returns for the 2022 calendar year without being charged penalties or interest.
Determine if you are an affected owner (including some Canadians) at: http://www.canada.ca/en/services/taxes/excise-taxes-duties-and-levies/underused-housing-tax/who-file-pay.html#determine
Further details on the UHT can be found at: www.canada.ca/en/services/taxes/excise-taxes-duties-and-levies/underused-housing-tax.html