As part of the 2021 Federal Budget, the Government of Canada announced plans to add an annual tax of 1% on the value of residential real estate owned ...

Initially proposed during the 2021 Federal Budget, the Underused Housing Tax (“UHT”) and the commentary around it has continued to evolve over recent ...

In a previous blog, we discussed proposed changes to Underused Housing Tax (UHT) legislation in the 2023 Fall Economic Statement which may alleviate ...