2022, c. 19, s. 116 2022 12 15 2026 4 1 UNDERUSED HOUSING TAX ACT

Underused Housing Tax Regulations

[Enacted by

section 116 of

chapter 19 of the Statutes of Canada, 2022, subsections 2(2) and (3) in force on assent December 15, 2022,

section 1, subsection 2(1) and

section 3 in force or are deemed to have come into force on December 31, 2022.]

Interpretation

Definition of Act

In these Regulations, Act means the Underused Housing Tax Act .

Excluded Residential Property

Prescribed property — excluded property

1.1

For the purposes of the portion of the definition residential property in

section 2 of the Act before paragraph (a), a particular residential condominium unit that is part of a building containing four or more residential condominium units is prescribed property if

(

a) a person that is the owner of all or substantially all of the residential condominium units in the building is the owner of the particular residential condominium unit; and

(

b) all or substantially all of those residential condominium units of which the person is the owner are held by the person for the purpose of providing individuals with continuous occupancy of a residential condominium unit as a place of residence or lodging for a period of at least one month.

2024, c. 17, s. 145

Prescribed Areas and Conditions

Definitions

(1) The following

definitions apply in this section.

census metropolitan area means a census metropolitan area within the meaning of the Statistics Canada document entitled Standard Geographical Classification (SGC) 2021 . ( région métropolitaine de recensement )

population centre means a population centre within the meaning of the Statistics Canada document entitled Standard Geographical Classification (SGC) 2021 . ( centre de population )

specified census agglomeration means a census agglomeration within the meaning of the Statistics Canada document entitled Standard Geographical Classification (SGC) 2021 that has a total population of at least 30,000. ( agglomération de recensement désignée )

Paragraph 6(7)(

m) of Act — prescribed areas

(2) For the purposes of paragraph 6(7)(

m) of the Act, each of the following areas is a prescribed area in respect of a calendar year:

(

a) an area that is, as determined in the last census published by Statistics Canada before the calendar year, neither within a census metropolitan area nor within a specified census agglomeration; and

(

b) an area that is, as determined in the last census published by Statistics Canada before the calendar year

(

i) within a census metropolitan area or specified census agglomeration, and

(ii)

not within a population centre.

Paragraph 6(7)(

m) of Act — prescribed conditions

(3) For the purposes of paragraph 6(7)(

m) of the Act, each of the following paragraphs sets out conditions that are prescribed conditions for a calendar year and for the person and the particular residential property referred to in subsection 6(7) of the Act:

(

a) it is the case that

(

i) the particular residential property is used as a place of residence or lodging by the person or the person’s spouse or common-law partner for at least 28 days during the calendar year,

(ii)

the person indicates that no tax is payable in respect of the particular residential property under this paragraph and paragraph 6(7)(

m) of the Act in the return filed under the Act by the person for the particular residential property and for the calendar year, and

(iii)

neither the person nor the person’s spouse or common-law partner indicates that no tax is payable in respect of any residential property other than the particular residential property under this paragraph and paragraph 6(7)(

m) of the Act in a return filed under the Act by the person or the person’s spouse or common-law partner for the calendar year; or

(

b) the person, or another person that is related to the person, carries on business in Canada (in this paragraph referred to as the “operator”) and the particular residential property is held during the calendar year primarily to provide a place of residence or lodging to an individual at a location at which the individual is required to be in the performance of the individual’s duties as

(

i) an officer — being a person holding an office — or an employee of the operator,

(ii)

a contractor, or an employee of the contractor, engaged by the operator to render services at that location to the operator, or

(iii)

a subcontractor, or an employee of the subcontractor, engaged by a contractor referred to in subparagraph (ii) to render services at that location that are acquired by the contractor for the purpose of supplying services to the operator.

2024, c. 17, s. 146

Returns

Social Insurance Number

The Minister may require an individual to provide their Social Insurance Number in a return filed under the Act.

RELATED PROVISIONS

— 2022, c. 19, ss. 117(2), (3)

2022 and subsequent calendar years

(2) Subsections 2(2) and (3) of the Underused Housing Tax Regulations , as made by

section 116 , apply to the 2022 and subsequent calendar years.

Authority and Statutory Instruments Act

(3) The Underused Housing Tax Regulations , as made by

section 116 , are deemed

(

a) to have been made under

section 84 of the Underused Housing Tax Act ;

(

b) for the purposes of subsection 5(1) of the Statutory Instruments Act , to have been transmitted to the Clerk of the Privy Council for registration; and

(

c) to have met the publication requirements of subsection 11(1) of the Statutory Instruments Act .

— 2024, c. 17, ss. 146(5) to (7)

(5) Subsection (1) applies to the 2022 calendar year.

(6) Subsections (2) and (3) apply to the 2023 and subsequent calendar years.

(7) Subsection (4) applies to the 2024 and subsequent calendar years.

AMENDMENTS NOT IN FORCE

— 2026, c. 3, s. 170(1)

Repeal

(1) The Underused Housing Tax Regulations ,

section 116 of

chapter 19 of the Statutes of Canada, 2022, are repealed.

2024, c. 17 2024-06-20