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0861 |aXC75-1/1-441-11E-PDF
1101 |aCanada. |bParliament. |bHouse of Commons. |bStanding Committee on International Trade, |eauthor, |eissuing body.
24514|aThe underused housing tax : |bpotential impacts and proposed actions : report of the Standing Committee on International Trade / |cHon. Judy A. Sgro, chair.
264 1|a[Ottawa] : |bHouse of Commons, Canada = Chambre des communes, Canada, |cNovember 2023.
300 |a1 online resource (vii, 25 pages).
336 |atext|btxt|2rdacontent
337 |acomputer|bc|2rdamedia
338 |aonline resource|bcr|2rdacarrier
4901 |aReport of the Standing Committee on International Trade ; |v11th report, 44th Parliament, 1st Session
500 |aIssued also in French under title: Taxe sur les logements sous-utilisés : répercussions potentielles et mesures proposées : rapport du Comité permanent du commerce international.
500 |a"44th Parliament, 1st Session."
500 |a"Eleventh report."
504 |aIncludes bibliographical references.
520 |a"Through the Underused Housing Tax Act, effective 1 January 2022, the federal Underused Housing Tax (UHT) is applied on the value of certain residential properties in Canada. Calculated at the rate of 1%, the UHT is applied on the greater of: the assigned value of the property for property tax purposes; or the property’s most recent sale price. The UHT is payable on 1 April of each calendar year, and failure to make the payment when it is due leads to penalties and interest charges. Canadian residential property owners must complete a UHT-related tax return if they own the property as part of a partnership or as a trustee of certain kinds of trusts. As well, a Canadian corporation that owns a residential property must submit a tax return if the corporation does not have listed shares on a domestic stock exchange"--Introduction, page 3.
650 0|aHousing|xTaxation|xLaw and legislation|zCanada.
650 0|aHousing|xEconomic aspects|zCanada.
7001 |aSgro, Judy, |d1944-
77508|tTaxe sur les logements sous-utilisés : |w(CaOODSP)9.930586
830#0|aReport of the Standing Committee on International Trade ;|v11th report, 44th Parliament, 1st Session.|w(CaOODSP)9.507001
85640|qPDF|s2.06 MB|uhttps://publications.gc.ca/collections/collection_2023/parl/xc75-1/XC75-1-1-441-11-eng.pdf
8564 |qHTML|sN/A|uhttps://www.ourcommons.ca/DocumentViewer/en/44-1/CIIT/report-11/