Update on the “Underused Housing Tax” for Non-Canadian Property Owners in the Temagami Area

 

For Non-Canadian Property Owners:

Below is an update on the “Individual Tax Number” (ITN) and “Underused Housing Tax” (UHT) filing requirements received from a representative of the Canada Revenue Agency (CRA).

Temagami cottage properties seem to be in a tax-exempt area. This can be determined by entering the P0H2H0 postal code (with no space) into an online tool: https://apps.cra-arc.gc.ca/ebci/sres/ext/pub/ntrUhtExpnTl?request_locale=en_CA. The site recommends that you print a copy of the results page for your records and also submit one with your UHT return.

Although, Temagami properties should be exempt from paying tax, both ITN and UHT forms must still be submitted.

You must apply for the ITN (by standard mail only), and will receive one in 4 to 6 weeks. Here’s the link to the form: www.canada.ca/en/revenue-agency/services/forms-publications/forms/t1261.html.

The UHT return must also be filed: www.canada.ca/en/revenue-agency/services/forms-publications/forms/uht-2900.html. The CRA representative, however, said, “Do NOT wait” for the ITN, but “go ahead and fill out the UHT return” (and submit it without the ITN). Include a note which indicates that the ITN application has already been submitted. Apparently, the CRA can access the ITN database and check on the status of the number at any time. (N.B., Lake Temagami property owners should fall under one, or both, of these exemptions on page 5 of the UHT form: # 630 and/or # 635)

Please note that the deadline for filing the UHT return is April 30th. It can be submitted electronically – or by standard mail. It’s also noteworthy that there is a substantial backlog of returns, and it may take some time to process them.