UHT Reporting
What You Need to Know About UHT
The federal Underused Housing Tax (UHT) is a relatively new requirement, and one that’s caught many property owners off guard. If you own residential property in Canada through a trust, corporation, partnership, or as a non-resident individual, you may be required to file a UHT return, even if no tax is owed. Missing the deadline can result in steep penalties. At HW Partners, we help you determine if you’re affected, prepare the necessary filings, and ensure full compliance, so you can move forward without worry.
Our UHT Reporting Services Include:
UHT Filing Requirement Review
We assess your ownership structure, usage, and residency status to determine whether you’re required to file.
Form Preparation & Filing
We prepare and file your UHT return (Form UHT-2900) accurately and on time, avoiding costly late penalties.
Exemption Identification
We help identify whether you qualify for one or more of the many exemptions available under the UHT regime.
Strategic Ownership Guidance
We advise on how future changes to the ownership structure may affect your UHT obligations or exposure.
CRA Audit Support
Should the Canada Revenue Agency (CRA) ask questions or review your filing, we provide representation and support throughout the process.
Why Clients Choose HW Partners for UHT Compliance
- Deep understanding of complex ownership structures
- Experience with trust, partnership, and corporate holdings
- Personalized advice tailored to your situation
Meet the Team Behind UHT Compliance
Our UHT compliance leaders bring both deep knowledge and a relationship-first approach to every engagement.
Underused Housing Tax is a classic example of a tax rule that’s easy to miss but expensive to ignore. We help our clients navigate it efficiently and on time.
~ Jennifer Dawe, Tax Partner
Let’s Talk About Your UHT Requirements
Unsure if you need to file? Let’s figure it out—before the deadline passes.