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The Underused Housing Tax (“UHT”) is a new Federal tax of 1% on the value of vacant or underused housing in Canada thattook effect on January 1, 2022. In reading that first line, you probably think this doesn’t apply to Visit The Federal Underused Housing Tax - Rajiv Juneja CPA (https://www.cgaedm.ca/2023/02/23/the-federal-underused-housing-tax/)
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