The Underused Housing Tax (UHT) Act is the Government of Canada’s way to find out who owns property in Canada, and track usage.
For non-residents the UHT applies to all types of ownership. Therefore, each non-resident owner must file an annual UHT return. The UHT ACT requires a non-resident owner who has their property title in their personal name to use the property for 28 days, and if that happens there’s no UHT on the property. The UHT is 1% of the value of the property.