Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

Underused Housing Tax Act

Version of section 7 from 2022-06-09 to 2024-06-19:


Marginal note:Return required

  •  (1) A person that is an owner (other than an excluded owner) of one or more residential properties on December 31 of a calendar year is required to file a return for each residential property for the calendar year.

  • Marginal note:Return not required — regulations

    (2) Despite subsection (1), a person is not required to file a return for a residential property for a calendar year if the person is a prescribed person or if the residential property is a prescribed property.

  • Marginal note:Return required — regulations

    (3) Despite subsection (1), a person is required to file a return for a residential property for a calendar year if the person is a prescribed person.


Date modified: