Update: On October 31, 2023, the Minister of National Revenue announced that owners affected by the Underused Housing Tax (UHT) will have until April 30, 2024, to file their returns for the 2022 calendar year without being charged penalties or interest.  Specifically, the Canada Revenue Agency will waive the application of penalties and interest for any late-filed UHT returns and for any late-paid UHT payable for the 2022 calendar year, provided the return is filed and the UHT is paid by April 30, 2024. 

Update: On March 27, 2023, the Minister of National Revenue announced transitional relief to affected owners who may have filing or payment obligations under the Underused Housing Tax Act (UHTA). The filing and payment deadline for the 2022 calendar year remains April 30, 2023 but the application of penalties and interest under the UHTA for the 2022 calendar year will be waived for any late-filed underused housing tax (UHT) return and for any late-paid UHT payable, provided the return is filed or the UHT is paid by October 31, 2023.