We received a request to prepare a UHT. The (foreigner) client purchased 2 lots (in BC), the house is on 1 lot and a garage is on the 2nd lot, across the road. Each lot has its own “property id”. Does this mean the client needs to file 2 UHT forms even though 1 property is only a garage?
The house forsure. The garage is subjective due to its nature and status. I’ll leave that in your hands. If you’re unsure, file one anyways.
I personally don’t believe the garage would be deemed as “residential property” unless it was modified to be a laneway dwelling.
I phoned CRA for some guidance. The senior agent couldn’t give a clear answer other than to request a ruling on this matter.
You’re wasting your time with CRA.
If I was in your position, I would file for the house and leave the garage (given it’s just a garage and not suited for rental).
2 Likes
Did the government issue an occupancy permit for the property with the garage?