The underused housing tax : potential impacts and proposed actions : report of the Standing Committee on International Trade / Hon. Judy A. Sgro, chair. : XC75-1/1-441-11E-PDF
"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.
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.930581&sl=1
| Ministère/Organisme | Canada. Parliament. House of Commons. Standing Committee on International Trade, author, issuing body. |
|---|---|
| Titre | The underused housing tax : potential impacts and proposed actions : report of the Standing Committee on International Trade / Hon. Judy A. Sgro, chair. |
| Titre de la série | Report of the Standing Committee on International Trade ; 11th report, 44th Parliament, 1st Session |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Note(s) | Issued also in French under title: Taxe sur les logements sous-utilisés : répercussions potentielles et mesures proposées : rapport du Comité permanent du commerce international. "44th Parliament, 1st Session." "Eleventh report." Includes bibliographical references. |
| Information sur la publication | [Ottawa] : House of Commons, Canada = Chambre des communes, Canada, November 2023. |
| Auteur / Contributeur | Sgro, Judy, 1944- |
| Description | 1 online resource (vii, 25 pages). |
| Numéro de catalogue |
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| Descripteurs | Housing -- Taxation -- Law and legislation -- Canada. Housing -- Economic aspects -- Canada. |
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