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Canada extends Underused Housing Tax deadline

You'll have six additional months to file without a penalty

Congressman Brian Higgins
Brayton J. Wilson - WBEN

Buffalo, N.Y. (WBEN) - Congressman Brian Higgins (NY-26) announced on Wednesday that Canada has extended the deadline for filing for the Underused Housing Tax by six months. Higgins called for a suspension of tax collection until the findings of a cost-benefit analysis and a House of Commons report are released.

The Underused Housing Tax is a new 1% tax on "vacant or underused housing" owned by non-resident, non-Canadians. Tax forms in Canada were originally due by April 30, 2023. However, due to the confusion and challenges around the new tax, the Government of Canada announced earlier this year, that it would not charge penalties or interest on tax payments made before November 1, 2023, which effectively extended the deadline to October 31. This new announcement gives taxpayers an additional six months.


Higgins has repeatedly expressed his opposition to the Underused Housing Tax, urging Canada to hold US residents harmless.

In a letter to Canadian Ambassador Hillman, Congressman Higgins wrote:

Higgins says owners affected by the Underused Housing Tax until April 30, 2024, to file 2022 taxes without penalties.

You'll have six additional months to file without a penalty