Other Services

UNDERUSED HOUSING TAX

The Underused Housing Tax (UHT) is an annual federal 1% tax on the ownership of vacant or underused housing in Canada. 2022 is the first year for this program and UHT forms, including any payments due, must be filed by April 30, 2025. The tax generally applies to foreign national owners of housing in Canada.

We encourage everyone to review the UHT filing requirements on the CRA website and contact us if you require assistance.

***UPDATE December 2023***
For 2023 onward UHT forms, CRA has changed the filing requirement so if the filer is a “specified” Canadian Corporation, Partnership, or Trust (meaning all members are Canadian citizens or permanent residents) then they DO NOT have to file a return starting in 2023.  They are not exempt from filing in 2022 so they must still file and pay the UHT if it applies by April 30, 2024 for the 2022 year. Many people were required to file 2022 but will be exempt in 2023 and moving forward.

BARE TRUSTS

Bare Trusts are not required to file a T3 return for the 2023 and 2024 tax year, unless the CRA makes a direct request for these filings.

Updated Bare Trust rules are expected to be published in 2025 with more clarity on who is required to file for the 2025 tax years and onward.

This page will be updated as new information becomes available.

T4A and T5018 SLIPS

If you hire workers who are not on payroll then you must file T4A slips (or T5018 slips if you work in construction). We can file these slips for you if you provide us with the worker’s name, address, GST# or SIN#, and the total amount paid in the previous calendar year. T4A slips have an additional requirement starting for the 2023 year to provide a code that identifies whether or not the worker is entitled to any dental benefits provided by your company (see our Payroll Services section for more details on this).

WORKER’S COMPENSATION

We can assist you in setting up your WCB account and filing annual returns.

INTERNATIONAL FUEL TAX (IFTA) AND CARBON TAX

Truck drivers with IFTA need to file quarterly IFTA returns and we can file those for you, just provide us with your mileage and fuel reports. Carbon Tax (aka Fuel Charge) is also quarterly and based on numbers calculated from your IFTA return which we can also file for you.

GST HOLIDAY

There is a temporary GST/HST break on certain items from December 14, 2024, to February 15, 2025. During the tax break, no GST or HST (whichever applies in your province or territory) will be charged on qualifying items.

A list of the qualifying items can be found here.

Were you charged GST/HST on qualifying items during this timeframe? You can request a refund from CRA by filling out the form GST189 available here.