CRA Extends Deadline for Unused Housing Tax (UHT) in Canada: What You Need to Know

The Canada Revenue Agency (CRA) stated on October 31, 2023, that people who own homes in Canada that are subject to the unused housing tax (UHT) will have until April 30, 2024, to file their taxes for the year 2022 without having to pay any fines or interest. Because of this, the CRA will not charge any fines or interest for late UHT returns or payments for the 2022 calendar year, as long as the return is made and the UHT is paid by April 30, 2024. With this temporary relief, the due date for the UHT report and payment is pushed back one year, to April 30, 2024. The CRA had previously pushed back these UHT dates for the 2022 calendar year to October 31, 2023. With this news, all UHT reports and payments for the 2022 and 2023 calendar years will now be due by April 30, 2024.