# Amendments to UHT - Changes to Definition for Excluded Owner **URL:** \ **Category:** Tax Topics\ **Created:** [November 21, 2023, 11:23pm UTC](https://www.protaxcommunity.com/t/amendments-to-uht-changes-to-definition-for-excluded-owner/7502 "2023-11-21T23:23:05Z")\ **Posts on this page:** 3\ **Page:** 1
**Author:** ![GuyWhoPlaysGolf](https://avatars.discourse-cdn.com/v4/letter/g/b487fb/32.png) [@GuyWhoPlaysGolf](https://www.protaxcommunity.com/u/GuyWhoPlaysGolf)\ **Post date:** [November 21, 2023, 11:23pm UTC](https://www.protaxcommunity.com/t/amendments-to-uht-changes-to-definition-for-excluded-owner/7502/1 "2023-11-21T23:23:05Z")
The fall economic statement from the Minister of Finance introduced changes to the definition of “excluded owner” in the UHT Act, now encompassing specific Canadian corporations, partnerships, and trusts. This means that these excluded owners won’t have to file a UHT return, simplifying many practices, except for cases genuinely involving non-Canadians. This change will likely ease the rush to complete these filings alongside T1s, eliminating concerns about Canadian citizens forming partnerships or co-ownerships, or a child acting as a bare trustee for their parents. Link to supplementary info on tax measures: [Tax Measures: Supplementary Information | 2023 FES](https://www.budget.canada.ca/fes-eea/2023/report-rapport/tm-mf-en.html#a31) Link to explanatory notes: [Explanatory Notes to Legislative and Regulatory Proposals Relating to the Underused Housing Tax Act](https://fin.canada.ca/drleg-apl/2023/uhta-ltlsu-1123-n-eng.html) Link to draft legislation: [Legislative and Regulatory Proposals Relating to the Underused Housing Tax Act](https://fin.canada.ca/drleg-apl/2023/uhta-ltlsu-1123-l-1-eng.html) ---
**Author:** ![sarka](https://sea2.discourse-cdn.com/flex016/user_avatar/www.protaxcommunity.com/sarka/32/2667_2.png) [@sarka](https://www.protaxcommunity.com/u/sarka)\ **Post date:** [November 21, 2023, 11:37pm UTC](https://www.protaxcommunity.com/t/amendments-to-uht-changes-to-definition-for-excluded-owner/7502/2 "2023-11-21T23:37:37Z")
CRA is asking for feedback on the draft per their [2023 Fall Economic Update](https://www.budget.canada.ca/fes-eea/2023/report-rapport/FES-EEA-2023-en.pdf) Page 139: > The federal government invites Canadians and stakeholders, including Indigenous governments, organizations and associations, to share their feedback on these proposals by emailing Consultation-Legislation@fin.gc.ca by January 3, 2024. ---
**Author:** ![GuyWhoPlaysGolf](https://avatars.discourse-cdn.com/v4/letter/g/b487fb/32.png) [@GuyWhoPlaysGolf](https://www.protaxcommunity.com/u/GuyWhoPlaysGolf)\ **Post date:** [November 22, 2023, 12:28am UTC](https://www.protaxcommunity.com/t/amendments-to-uht-changes-to-definition-for-excluded-owner/7502/3 "2023-11-22T00:28:20Z")
Thank you for this @sarka. I’ll definitely make sure to send them an email.