Tax Notes

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March 21, 2023

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The new Underused Housing Tax: Are you tax exempt?

Thomas Ghag

The Underused Housing Tax (the “UHT”) is a new annual 1% tax payable by an “owner” (other than an “excluded owner”) of “residential property”. A “residential property” includes, among other things, a detached house, a duplex, a triplex, a row-house...


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