UHT Proposed filing and payment updates

On November 18, 2025, the Government of Canada tabled Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025, which proposes changes to the Underused Housing Tax Act (UHTA).

If Parliament approves the changes to the UHTA as proposed and those changes receive Royal Assent, affected owners will not be required to file a return or pay the tax for 2025 and subsequent calendar years.

The requirement to file a UHT return and pay the tax, under the current provisions of the UHTA, will still apply to the 2022, 2023 and 2024 calendar years.