Underused Housing Tax (UHT)
Should you file an objection or is there another way to resolve your dispute? Answer a few questions to find out which option is right for you. Make sure any CRA correspondence related to your dispute is readily available for reference.
Response:
You need to wait until you receive your notice of (re)assessment before you can file an objection. For more information on the underused housing tax, go to Underused Housing Tax.
Response:
If you believe the information needs to be corrected, it's not too late.
You may submit an amended return, please refer to Amend your return - Canada.ca
Note that this process will not extend the time limit to file an objection. If you disagree with an initial notice of assessment, the Underused Housing Tax Act provides that you may file a notice of objection within 90 days from the date of the notice. If you choose to amend your return, the time limit to file an objection will not be extended and will remain the same unless a Notice of reassessment is issued.
Response:
If you believe the information needs to be corrected, it's not too late.
Sending new or additional information
You can still send us new or additional information even after receiving a notice. We may modify the assessment.
You can make a request to modify the assessment. Go to canada.ca/cra-uht, then choose Contact us and select “General enquiries about the Underused Housing Tax”.
Note that this process will not extend the time limit to file an objection. If you disagree with a notice of (re)assessment, the Underused Housing Tax Act provides that you may file a notice of objection within 90 days from the date of the notice. If you choose to send new or additional information prior to filing an notice of objection, the time limit to file an objection will not be extended and will remain the same unless a new Notice of reassessment is issued.
Response:
If you have new or additional information for the CRA to consider, you can file an objection.
The Underused Housing Tax Act provides that you can file a notice of objection within 90 days from the date of the notice of (re)assessment.
If you file an notice of objection and provide new or additional information that was previously requested, we may send the information to the Audit Division for further review.
To file an objection, go to File an objection
Response:
Need assistance? We're here to help!
Filing an objection might not be the best way to resolve your situation, but you still have the right to do so for any issues related to your UHT notice of (re)assessment.
If you need help or have any questions, call the number on our notice to discuss your situation or go to canada.ca/cra-uht for more information.
If you disagree with the notice of (re)assessment, the Underused Housing Tax Act provides that you may file a notice of objection within 90 days from the date of the notice. If you want to file an objection, go to File an objection.
File an objection:
If you think we have misinterpreted the facts or applied the law incorrectly, you have the right to object to an assessment. Filing an objection is the first step in the formal process of resolving a dispute. The time limit for filing an objection is 90 days from the date on the notice of assessment.
If you or your authorized representative want to file an objection, you can submit your request electronically using the “File a formal dispute” service in My Account, My Business Account or Represent a Client. You may also fill out Form UHT0001 Notice of Objection - Underused Housing Tax Act and mail it to the Intake Centre identified on the back of the form.
In your notice of objection, explain why you disagree with the assessment and include all relevant facts and supporting documents.
If you provide new or additional information that was previously requested by an auditor, we may send the information you provide to the Audit Division for further review.