An Underused Housing Tax Act Primer

The Underused Housing Tax (the “UHT”) is a new annual 1% tax payable by an “owner” (other than an “excluded owner”) of “residential property”, as those terms are defined in the Underused Housing Tax Act.

This virtual session will cover the following questions: - What is the scope of the Underused Housing Tax Act? - Who has to file a UHT Return? (Hint - more individuals and corporations than you may think!) – How do you calculate the UHT? – What are the penalties for failing to file a UHT Return?

SPEAKER

Colleen Ma (Partner, Miller Thomson LLP)

MEETING DETAILS

On-demand. Originally presented on Wednesday, April 5, 2023.

MEETING PRICE

Full Subscribers: No charge | Webcast subscribers: No charge | On-Demand Subscribers: No charge | Non-Section Subscribers: $15.00 | CBA Law Student Members: No charge
Payment can be made online via Mastercard or Visa or by cheque (GST #R100760487)

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