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Do you own Canadian Real Property?

Mar 21, 2023

If you are not a Canadian Citizen or legal resident, and you own real property in Canada, you are now required to file an “Underused Housing Tax Return” (“UHTR”)  and Election Form by April 30, 2023 and each year thereafter.  There are no exemptions from filing this return. If the return is not filed, by the April 30th deadline, there is a $5,000 fine for individuals.  There are several exemptions from the tax, and if the real estate is a seasonal residence, you most likely will qualify for an exemption and no tax will be due.  But you still must file the return. To file the tax return, you must obtain a Canadian Tax ID number from the Canada Revenue Agency.  There is a backlog in obtaining these numbers so apply immediately if you need to file the UHTR.

This publication is intended as an information source for clients, prospective clients, and colleagues and constitutes attorney advertising. The content should not be considered legal advice and readers should not act upon information in this publication without individualized professional counsel.

About MCCM

McConville Considine Cooman & Morin, P.C. is a full-service law firm based in Rochester, New York, providing high-quality legal services to businesses and individuals since 1979.  With over a dozen attorneys and a full paralegal support staff, the firm is well-positioned to right-size services tailored to each client. We are large enough to provide expertise in a broad range of practice areas, yet small enough to devote prompt, personal attention to our clients.

We represent a diverse range of clients located throughout New York State and New England.  They include individuals, numerous manufacturing and service industry businesses, local governments, and health care professionals, provider groups, facilities and associations. We also serve as local counsel to out-of-state clients and their attorneys who have litigation pending in Western New York courts.  For more information, please contact us at 585.546.2500.