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| 02806nam 2200385zi 4500 |
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| 001 | 9.930581 |
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| 003 | CaOODSP |
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| 005 | 20231121143258 |
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| 006 | m o d f |
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| 007 | cr mn||||||||| |
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| 008 | 231121e202311##onc ob f000 0 eng d |
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| 040 | |aCaOODSP|beng|erda|cCaOODSP |
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| 043 | |an-cn--- |
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| 086 | 1 |aXC75-1/1-441-11E-PDF |
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| 110 | 1 |aCanada. |bParliament. |bHouse of Commons. |bStanding Committee on International Trade, |eauthor, |eissuing body. |
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| 245 | 14|aThe underused housing tax : |bpotential impacts and proposed actions : report of the Standing Committee on International Trade / |cHon. Judy A. Sgro, chair. |
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| 264 | 1|a[Ottawa] : |bHouse of Commons, Canada = Chambre des communes, Canada, |cNovember 2023. |
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| 300 | |a1 online resource (vii, 25 pages). |
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| 336 | |atext|btxt|2rdacontent |
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| 337 | |acomputer|bc|2rdamedia |
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| 338 | |aonline resource|bcr|2rdacarrier |
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| 490 | 1 |aReport of the Standing Committee on International Trade ; |v11th report, 44th Parliament, 1st Session |
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| 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. |
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| 500 | |a"44th Parliament, 1st Session." |
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| 500 | |a"Eleventh report." |
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| 504 | |aIncludes bibliographical references. |
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| 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. |
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| 650 | 0|aHousing|xTaxation|xLaw and legislation|zCanada. |
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| 650 | 0|aHousing|xEconomic aspects|zCanada. |
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| 700 | 1 |aSgro, Judy, |d1944- |
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| 775 | 08|tTaxe sur les logements sous-utilisés : |w(CaOODSP)9.930586 |
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| 830 | #0|aReport of the Standing Committee on International Trade ;|v11th report, 44th Parliament, 1st Session.|w(CaOODSP)9.507001 |
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| 856 | 40|qPDF|s2.06 MB|uhttps://publications.gc.ca/collections/collection_2023/parl/xc75-1/XC75-1-1-441-11-eng.pdf |
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| 856 | 4 |qHTML|sN/A|uhttps://www.ourcommons.ca/DocumentViewer/en/44-1/CIIT/report-11/ |
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