Underused house

Tax Topics
1

Hi everyone,
I am unable to find definition of “underused house” Can anyone explain “how to determine that house is underused”.
Thanks

2

The CRA has a detailed explanation as to who must file a return according to the Underused Housing Tax Act here along with multiple additional linked pages that provide in-depth information:

https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/uhtn1/introduction-underused-housing-tax.html#_Toc122681146

~ Rob

1 Like