A brief update on the Underused Housing Tax

Apr 28, 2023

In response to questions put forward by OFA and others, the CRA recently issued additional guidance about which properties are exempt from the filing a UHT return.

There is a section of this guidance which is specific to agriculture and addresses under what scenarios housing for temporary foreign workers will require a UHT return to be filed. Most units designed specifically for housing temporary foreign workers such as bunkhouses, modular housing and mobile homes are not considered to be a residential property for the purpose of the UHT and therefore will not require a UHT return to be filed.

However, single-family homes that are used to house temporary foreign workers are considered a residential property and if that house is owned by a farm corporation or partnership then a UHT return must be filed and farmers can claim an exemption from the tax if they qualify.

We encourage farmers to read the new guidance here and consult with a tax professional about their specific situation. OFA will continue to lobby the government for a filing exemption for farm businesses in the 2024 tax year.

Source : OFA

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