UHT-2900: Underused Housing Tax Return and Election Form

What is UHT-2900?

The Underused Housing Tax is an annual tax on vacant or underused residential property in Canada. UHT-2900 is the return an affected owner files for each residential property they own on December 31, reporting the ownership, whether an exemption applies, and any tax payable. Affected owners include many non-resident, non-Canadian owners as well as certain Canadian corporations, partnerships, and trustees. A separate return is filed for each property.

UHT-2900 is a dynamic PDF that the CRA publishes in Adobe XFA format. It does not fill in a web browser, so it will not display in the in-browser editor or quick-fill form here. Download it and open it in Adobe Acrobat Reader to complete the fields. Check the current tax rate and filing deadline at the agency site.

Who files UHT-2900?

• Non-resident, non-Canadian owners of residential property in Canada
• Certain Canadian corporations, partnerships, and trustees that own residential property
• Affected owners claiming an exemption from the Underused Housing Tax
• Owners filing a separate return for each residential property they hold

How to fill out UHT-2900

1. Download the form and open it in Adobe Acrobat Reader, since it is a dynamic PDF that will not fill in a browser.
2. Confirm you are an affected owner and identify each residential property you owned on December 31.
3. Enter the ownership details and indicate whether an exemption applies to the property.
4. Calculate any tax payable, checking the current rate and filing deadline at the agency site.
5. Print and sign the return and file it, one per property, with the Canada Revenue Agency.