UHT - Client letter snippet TEMPLATE

We are going to be touching base with every T1 client about the UHT (and other clients with property, but that’s another topic), and I wanted a way to document that we have informed them of their potential responsibilities and possible penalties. I thought you all could used something like this too. If you have any edits or ideas to be more clear about this let me know!

Template use:
We have added TWO custom fields: “UHTFilingRequired” and “UHTWeFile” both are “yes/no” fields, and “UHTWeFile” is a required field.

This gives the following options: Filing required: Yes, no, unanswered; and We file: Yes or no, only.

The following snippet can be added by saving it to your templates folder and adding the code {{>UHT Cletter}} to your CLetter template(s), or you can copy and paste directly.

IF YOU USE THIS TEMPLATE: Watch your dates. These dates do not update each year because, similar to the dates in the PreSeason letter they are static and not based on any legislated filing date.

{{#CurrentClient}}{{#isno(customfield(“UHTWeFile”))}}
{{#customfield(“UHTFilingRequired”)=0 or customfield(“UHTFilingRequired”)=2}}
Underused Housing Tax - BEWARE!
While the Underused Housing Tax (UHT)'s purpose is to tax residential properties that are vacant or underused and not owned by Canadians many Canadians will also need to file a UHT return by May 1, 2023. Even if no tax is owing, failure to file a UHT return on time is subject to steep penalties starting at $5,000 per owner per property. If you are unsure if you need to file this return please contact us and we can help you decide.
The UHT is a separate return, and is not filed as part of your personal tax returns. We will not prepare your UHT returns unless you separately engage us to do so. We cannot guarantee timely completion of the UHT return on your behalf unless you engage us and provide all required information by April 7, 2023. {{/customfield(“UHTFilingRequired”)=0 or customfield(“UHTFilingRequired”)=2}} {{#isyes(customfield(“UHTFilingRequired”))}}
Underused Housing Tax
In discussing this tax with you it is our belief that you are required to file the UHT-2900. We confirm that you have told us that you will not be engaging us to prepare this return for you, and that therefore you are responsible for insuring that this return is filed if it is required. Please be reminded that even if no tax is owing, failure to file a UHT return on time is subject to steep penalties starting at $5,000 per owner per property. Should you change your mind and like to engage us to prepare this return for you we cannot guarantee timely completion of the UHT return on your behalf unless you engage us and provide all required information by April 7, 2023. {{/isyes(customfield(“UHTFilingRequired”))}}{{/isno(customfield(“UHTWeFile”))}}{{#isyes(customfield(“UHTWeFile”))}}
Underused Housing Tax - Deadline
You have engaged us to file the UHT-2900 on your behalf. Provided that we receive all required information by April 7, 2023 we will file your return on or before the filing deadline for this year of May 1, 2023.{{/isyes(customfield(“UHTWeFile”))}}{{/CurrentClient}}

T1TY2022.UHT CLetter.taxcycletemplate (6.8 KB)