Underused Housing Tax

The Underused Housing Tax is an annual 1% tax on the ownership of vacant or underused housing in Canada that took effect on January 1, 2022.
The tax usually applies to non-resident, non-Canadian owners. In some situations, however, it also applies to Canadian owners.
This is a summary of some of the most important information about the Underused Housing Tax: LINK to SUMMARY
If you are an “affected” owner (see definition in LINK to SUMMARY above), you must file an Underused Housing Tax return for each residential property that you own in Canada on December 31. You must also pay the Underused Housing Tax, unless your ownership qualifies for an exemption for the calendar year. Even if your ownership qualifies for an exemption, you must still file an Underused Housing Tax return for the calendar year
The minimum penalty for missing the April 30 filing deadline is $5,000 per property for any individual affected owner.

The Township of The Archipelago cannot provide you with information or advice on filling out the form. Although we provide links for information that may be useful, please contact your lawyer or accountant with any questions you have regarding your personal taxation and filing obligations.

For further information on the UHT and to access the form, please go to the Canada Revenue (CRA) website page here.

Non-resident owners of properties on the east and north coasts of Georgian Bay may fall under one of the exemptions (630 or 635) on page 5 of the form, which can be found here.

Your roll number is on your tax bill. It is the number that starts with 49 05 and looks like this: 49-05-xxx-xxx-xxxxx-0000.

Information regarding your property’s ownership or assigned property information number (PIN) can be accessed through Ontario’s Land Registry Access online portal here ( https://www.onland.ca/ui/ ). Your LRO location is Parry Sound.

You will have the option to buy the “Parcel Register”. The parcel register contains all documents on a property, such as the ownership, transfer, and history. There is a cost of $32.50.

If you encounter any difficulties using the system, please contact the OnLand Help Centre.

Property Information may also be available through a land property title search. Several companies in Ontario can provide this service to you for a fee. Do a website search for an Ontario title search and choose the company that best suits your needs.

TOA Website