An Underused Housing Tax Act Primer

The Underused Housing Tax (the “UHT”) is a new annual 1% tax payable by an “owner” (other than an “excluded owner”) of “residential property”, as those terms are defined in the Underused Housing Tax Act.

This virtual session will cover the following questions: - What is the scope of the Underused Housing Tax Act? - Who has to file a UHT Return? (Hint - more individuals and corporations than you may think!) – How do you calculate the UHT? – What are the penalties for failing to file a UHT Return?

SPEAKER

Colleen Ma (Partner, Miller Thomson LLP)

MEETING DETAILS

MEETING PRICE

Full Subscribers: No charge | Webcast subscribers: No charge | On-Demand Subscribers: $15.00 | Non-Section Subscribers: $15.00 | CBA Law Student Members: No charge
Payment can be made online via Mastercard or Visa or by cheque (GST #R100760487)

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All materials related to this course are for the sole use of the above said registrant, which may not be copied, reproduced, uploaded, posted, publicly displayed, translated, distributed, shared, modified, made available on a network or other website, used to create derivative works or transmitted in any form or by any means whatsoever without the prior express written permission of the Canadian Bar Association.

Cancellations made no later than 48 hours prior to the event are eligible for a refund. On-demand or non-subscribers who confirm and do not attend will still be charged the registration fee. Section subscriptions are non-transferrable, nor are substitutions permitted at meetings. You must be a current national CBA member to attend.