Useful Links Underused Housing Tax Underused Housing Tax (UHT) – Canada.ca Questions and Answers on the Underused Housing Tax – Canada.ca Underused housing tax – requirements and exemptions – CPA Canada Bare Trust Agreement New rules for trust reporting are coming for 2023 returns – CPA Canada New trust reporting requirements for T3 returns filed for tax years ending after December 30, 2023 – Canada.ca
