Underused Housing Tax -  Underused Housing Tax - Canada.ca 
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. More information and details about the tax will be available over the coming weeks.

On this page
Who must file a return and pay the tax
Penalties for failing to file the return on time
Exemptions
Special rules for individual owners of multiple residential properties
Calculate what you owe
Filing the return
When to file the return or an election
Keeping records
Visit the Underused housing tax technical information page for publications, forms and other technical information.

Who must file a return and pay the tax
If you are an excluded owner of a residential property in Canada, you have no obligations or liabilities under the Underused Housing Tax Act.

An excluded owner includes, but is not limited to:

an individual who is a Canadian citizen or permanent resident - unless included in the list of affected owners below
any person - including an individual who is a Canadian citizen or permanent resident - that owns a residential property as a trustee of a mutual fund trust, real estate investment trust, or specified investment flow-through trust (SIFT) for Canadian income tax purposes
a Canadian corporation whose shares are listed on a Canadian stock exchange designated for Canadian income tax purposes
a registered charity for Canadian income tax purposes
a cooperative housing corporation for Canadian GST/HST purposes
an Indigenous governing body or a corporation wholly owned by an Indigenous governing body
If you are not an excluded owner we refer to you as an affected owner and you have obligations under the Underused Housing Tax Act for your residential property in Canada. An affected owner includes, but is not limited to:

an individual who is not a Canadian citizen or permanent resident
an individual who is a Canadian citizen or permanent resident and who owns a residential property as a trustee of a trust (other than as a personal representative of a deceased individual)
any person - including an individual who is a Canadian citizen or permanent resident - that owns a residential property as a partner of a partnership
a corporation that is incorporated outside Canada
a Canadian corporation whose shares are not listed on a Canadian stock exchange designated for Canadian income tax purposes
a Canadian corporation without share capital
If you are an affected owner, 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.

Penalties for failing to file the return on time
There are significant penalties if you fail to file an Underused Housing Tax return when it is due. Affected owners who are individuals are subject to a minimum penalty of $5,000. Affected owners that are corporations are subject to a minimum penalty of $10,000.

Exemptions
Your ownership of a residential property may be exempt from the Underused Housing Tax for a calendar year depending on:

the type of owner you are
the availability of the residential property
the location and use of the residential property
the occupant of the residential property
Remember if you are an affected owner of a residential property in Canada on December 31 you still have to file an Underused Housing Tax return for the residential property for the calendar year, even if your ownership qualifies for an exemption.

Exemptions based on the type of owner
Your ownership of a residential property may be exempt for a calendar year if you are:

a specified Canadian corporation
a partner of a specified Canadian partnership, or a trustee of a specified Canadian trust
a new owner in the calendar year
a deceased owner, or a co-owner or personal representative of a deceased owner
Exemptions based on the availability of the residential property
Your ownership of a residential property may be exempt for a calendar year if the property is:

newly constructed
not suitable to be lived in year-round, or seasonally inaccessible
uninhabitable for a certain number of days because of
a disaster or hazardous conditions
renovations
Exemption based on the location and use of the residential property
Your ownership of a residential property may be exempt for a calendar year if the property is:

a vacation property located in an eligible area of Canada and used by you or your spouse or common-law partner for at least 28 days in the calendar year
Refer to the Underused housing tax vacation property designation tool to determine if your residential property is located in an eligible area of Canada for the purposes of this exemption.

Exemptions based on the occupant of the residential property
Your ownership of a residential property may be exempt for a calendar year in either of the following situations:

it is the primary place of residence for you or your spouse or common-law partner, or for your child who is attending a designated learning institution
at least 180 days in the calendar year are included in one or more qualifying occupancy periods for your ownership of the residential property
A qualifying occupancy period is at least one month in a calendar year during which one of the following qualifying occupants has continuous occupancy of the residential property:

an individual with a written contract who deals at arm’s length with you and your spouse or common-law partner
an individual with a written contract who does not deal at arm’s length with you or your spouse or common-law partner, and who pays at least fair rent for the property
you, or your spouse or common-law partner, who has a Canadian work permit
your spouse or common-law partner, parent, or child who is a Canadian citizen or permanent resident
Special rule for individual owners of multiple residential properties
If between you and your spouse or common-law partner you own multiple residential properties, your ownership may not qualify for the exemptions for either primary place of residence or qualifying occupancy unless you file an election with the CRA to designate only one property for the purposes of the exemption.

Calculate what you owe
If your ownership of a residential property does not qualify for an exemption from the Underused Housing Tax for a calendar year, you must calculate what you owe for the calendar year.

The tax rate of the Underused Housing Tax is 1%. To calculate what you owe, multiply the value of the residential property by the 1% tax rate. Then multiply that result by your ownership percentage of the property.

Determine the value of the property
There are two ways to determine the value of a residential property. The general rule is to use its taxable value. If you want to use its fair market value instead, you must file an election with the Agency.

An affected owner electing to use the fair market value of a residential property to calculate Underused Housing Tax owing must get an appraisal of the property. The appraisal report must be prepared by an accredited, professional real estate appraiser operating at arm’s length from the owner. The intended use of the appraisal report must be to assist in the administration of the Underused Housing Tax Act.

Filing the return
If you are an affected owner of a residential property in Canada on December 31, you must file an Underused Housing Tax return for the calendar year. Even if your ownership of the property qualifies for an exemption and you do not owe any tax, you still must file a return. You may either use electronic filing, or you may file your return by mail.

File your return electronically
When you file your underused housing tax electronically, you will be presented with a list of requirements to complete your submission.

File your return by mail
Where you send it depends on:

the place where you reside (for individuals)
the physical address of your corporation (for corporations)
Winnipeg Tax Centre
Mail your completed return to the Winnipeg Tax Centre if the address of your residence or corporation is in one of the following:

Countries - United States of America, United Kingdom, France, Netherlands or Denmark
Canadian provinces or territories - Alberta, British Columbia, Manitoba, Saskatchewan, Northwest Territories, Nunavut or Yukon
Places in Ontario - anywhere except Barrie, Sudbury, or Toronto
Winnipeg Tax Centre
Post Office Box 14001
Station Main
Winnipeg MB R3C 3M3
Canada

Sudbury Tax Centre
Mail your completed return to the Sudbury Tax Centre if the address of your residence or corporation is in one of the following:

Countries - any country other than the United States of America, United Kingdom, France, Netherlands, or Denmark
Canadian provinces - New Brunswick, Newfoundland and Labrador, Nova Scotia, Prince Edward Island, or Quebec
Places in Ontario - Barrie, Sudbury, or Toronto
Sudbury Tax Centre
1050 Notre Dame Avenue
Sudbury ON P3A 5C2
Canada

When to file the return or an election
You must file your return for a calendar year by April 30 of the following calendar year.

You must pay any Underused Housing Tax you owe for a calendar year by April 30 of the following calendar year.

Elections to use the fair market value to calculate the tax you owe, or to qualify for the exemptions for primary place of residence or qualifying occupancy, are due by April 30 and are filed on the return.

Remember, there are significant penalties if you fail to file an Underused Housing Tax return when it is due.

Tax identifier numbers
You must have a valid CRA tax identifier number to file your Underused Housing Tax return. The following tax identifier numbers may be used depending on the situation:

a social insurance number (SIN)
an individual tax number (ITN)
a Canadian business number (BN) with an Underused Housing Tax (RU) program account identifier code
Note
A trust account number (TAN) cannot be used to file Underused Housing Tax returns.

Tax identifier numbers for individuals
Depending on your citizenship, if you are an individual, you must file your Underused Housing Tax return using either a SIN or an ITN.

If you are an individual who is a Canadian citizen or permanent resident, you must use a SIN to file your return.

If you do not already have a SIN, please contact Service Canada for information on how to apply for one.

If you are an individual who is not a Canadian citizen or permanent resident, and you already have a SIN, you must use your SIN to file your return.

If you do not have a SIN, you must use an ITN to file your return. If you do not have an ITN, you must apply for one.

Application for a CRA individual tax number (ITN) for non-residents (Form T1261)

Tax identifier numbers for corporations
If you are a corporation, you must use a business number (BN) with an Underused Housing Tax (RU) program account identifier code to file your Underused Housing Tax return.

If you already have a BN, you will have to register your RU program account before you can file your return.

If you do not have a BN, you must apply for one and register your RU program account before you can file your return.

You will be able to register your RU program account online after February 6, 2023 through the following link:

How to register for a business number or CRA program account

Multiple residential properties
If you are an affected owner who owns two or more residential properties in Canada on December 31, you must file a separate Underused Housing Tax return for each property.

Multiple owners
If you are an affected owner of a residential property in Canada on December 31 who shares ownership with one or more co-owners who are also affected owners, each of you must file separate Underused Housing Tax returns for the property. You must each file separate returns even if your respective ownership qualifies for an exemption.

Keeping records
If you are an affected owner of a residential property in Canada on December 31, you must file an Underused Housing Tax return for the residential property. You must also keep records to support the determination of your obligations and liabilities. Even if your ownership is exempt and you do not have to pay the tax, you must still keep records. If you claim an exemption but do not have adequate records to support that exemption, we may disallow it.

NOTICE OF PUBLIC HEARING
APPLICATION FOR MINOR VARIANCE
(to be posted in the area that constitutes the subject land in a location clearly
visible from the highway or other place to which the public has access)

FILE NO.: MV-2023-01- Clarke

TAKE NOTICE THAT, the Committee of Adjustment of the Township of Lanark Highlands
will hold a PUBLIC ELECTRONIC TELECONFERENCE AND IN PERSON MEETING as
per procedural By-law on Tuesday, April 25th, 2023, at 6:00 p.m. . to hear an application
for a minor variance in accordance with Section 45 of the Planning Act. Please dial 1-855-
344-7722 or 613-244-1312 then enter Conference ID: 2883824 or attend in person at the
Municipal Complex, 75 George Street Lanark ON, to participate in the public meeting. In
order to assist the Committee in its review of the proposal, you are requested to provide
comments on or before April 17th, 2023.

PURPOSE AND EFFECT: The proposed Minor Variance is being requested in order to
recognize the existing house location in proximity to the water and unopened right-of-way
and to construct a 17.4 sq m addition to the existing house. The variances reduces the
required setback from the water from 30m to 14m for the existing house & deck and the
proposed addition & deck. It also will Reduce the exterior side yead from the existing
house/deck and the proposed addition from the required 25m from centerline of the
unopened right-of-way to 11.5m.

OTHER RELATED APPLICATIONS – Road Closing Application (RC-2022-01 Clarke)

PUBLIC HEARING - You are entitled to attend this public hearing in person (by
teleconference), or you may be represented by counsel or an agent to provide information,
to comment, or to ask questions about this application. Signed, written submissions that
relate to the application shall be accepted by the secretary-treasurer before or during the
hearing of the application at the address above and shall be available to any interested
person for inspection at the hearing.

FAILURE TO ATTEND HEARING - If you do not attend this public hearing, it may proceed
in your absence and, except as otherwise provided in the Planning Act, you will not be
entitled to any further notice in the proceedings.

NOTICE OF DECISION - A certified copy of the decision, together with a notice of the last
day for appealing to the Ontario Land Tribunal shall be sent, not later than 10 days from the
making of the decision, to the applicant, and to each person who filed with the secretarytreasurer a written request for notice of the decision.

ADDITIONAL INFORMATION regarding the proposed zoning by-law amendment will be
available for public inspection on at the Township of Lanark Highlands Municipal Office by
appointment during regular business hours, Monday to Friday, from 9:00a.m. to 4:00p.m.

DATED at the Township of Lanark Highlands this 10th day of March 2023.

Amanda Noël, Dipl. M.M. T: 613-259-2398 or 1-800-239-4695 ext. 250
Clerk F: 613-259-2291
Township of Lanark Highlands,75 George St. E:
Lanark, ON, K0G 1K0 W: www.lanarkhighlands.ca

The proposed Zoning By-Law Amendment will amend Zoning By-Law No. 2003-
451 to include a new Section, 4.1.1 Additional Residential Units (ARUs). The proposed regulations would
permit ARUs on most properties which permit residential development. ARUs are not proposed for lands
within the LSR, EH or EP zones. Lands within the Lakefront Development zone has special restrictions for
the establishment of ARUs. This amendment applies to all lands within the Township of Lanark Highlands
(no key map is therefore provided).

Notice

Activity Update Priority Setting Exercise - February 16 2023

CALL FOR INTEREST

The Township of Lanark Highlands is seeking interest for one (1) representative from the Township to sit on the

LANARK COUNTY CLIMATE ACTION IMPLEMENTATION WORKING GROUP

Please see the terms of reference and application located on our website:
https://www.lanarkhighlands.ca/committees

Deadline To Apply: February 27th, 2023, at 4:30 p.m.

Please forward all applications to:
Township of Lanark Highlands
Amanda Noel, Clerk
75 George St. Lanark, ON, KOG 1K0

613-259-2398 x 23

PUBLIC NOTICE SPECIAL COUNCIL MEETING

Please be advised that pursuant to section 5.5 of the Procedural By-Law, Reeve Peter McLaren has called a Special Meeting of the Township Council.

Date: Thursday, February 16th, 2023 at 6:00 p.m.
Lanark Highlands Municipal Office - 75 George Street, Lanark, Ontario

Conference Call Dial-In Number: 1-855-344-7722 or 613-244-1312 Conference ID: 2883824

• Special Council Meeting: Council Priority Setting Exercise

The agendas will be available on the Township’s website at www.lanarkhighlands.ca

NOTICE OF CANCELLED MEETING

Please be advised that the Special Council Meeting scheduled for Thursday, February 9, 2023, has been cancelled due to inclement weather.

For further information please contact:

Amanda Noel, Clerk

613-259-2398 x 231

We can help if you have rental and utility arrears, are at immediate risk of losing housing or are homeless.

The Housing Assistance Program provides financial and non-financial assistance to eligible residents of Lanark County to get or keep affordable housing.
You may be eligible to receive assistance (up to $1,000 per calendar year) with:
• Rent deposits
• Utility arrears
• Rent/mortgage arrears
• Property tax arrears
• Transportation
• Hygiene kits
• Food cards

To apply call 613-267-4200 ext. 2140

to book an appointment
Visit www.lanarkcounty.ca for more information

HAP_poster.pdf