UHT

Do non-resident Canadians pay UHT?

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Do non-resident Canadian citizens pay Underused Housing Tax (UHT) on their Whistler property? Well, regardless of where you live in the world and how long you’ve lived there for UHT purposes you’ll be recognized as a Canadian citizen, rather than a non-resident. Therefore, you are exempt from the UHT penalty.

However, in order to qualify for the status you need to have your personal name on the title. You cannot be a Canadian citizen who owns the property in a company name, and expect the same relief.

What is UHT for non-residents?

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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.