Further Followup for PaBIA NON Canadians February 23, 2023

Indeed, I hope this is the LAST time for sending out information regarding the Underused Housing Tax, but there are still questions out there….to which we have gotten as many answers as possible. Below, there are steps to take in answer to questions such as: what if I don’t get the ITN in time?

Please disregard this eBlast if you are comfortable with the steps you took to obtain an ITN and/or file your UHT.

Please know that, as Non-Canadians, we will have to file each year, but once one has obtained each individual’s ITN, the filing will become automatic.

Is PaB exempt? the answer is YES – for 3 reasons.

There are 3 ‘codes’ that describe the reasons for us being exempt from this UHT:

• 630 The residential property is not suitable for year-round use as a place of residence.
• 635 The residential property is seasonally inaccessible because public access is not maintained year-round
• 680 The residential property is located in an eligible area and is used as a place of residence or lodging by you, or your spouse or common-law partner, for at least 28 days during the calendar year. (Based on postal code P0G 1K0 – the residential property is located in an eligible area of Canada for the vacation property exemption.)

Use all three of these reasons in your UHT filing.

Who is required to get an ITN:

EVERY registered owner of CN property who is a non-Canadian.

For EVERY person listed on the deed/tax bill, each must have an Individual Tax Number (ITN). (In the states, we can file tax returns jointly – not so in Canada)

• Example: John and Mary Doe are married. Mary’s name is on the deed. John’s name is NOT. He does NOT have to file for or get an ITN.

Reasonable Attempt to Get the ITN in time for April 30^th

Use the courier address to send in your ITN application ASAP:

Courier address:

Attn: ITN unit

Services and Benefits

Section Benefits Division

Sudbury Tax Centre

1050 Notre Dame Ave

Sudbury ON P3A 5C1 Canada 

Along with:

• application form
• notarized Driver’s License or Passport (apparently there is a need for only one of these) – with birth date and picture with copies made

Be sure to SAVE the receipt from your courier.

Filing the UHT:

UHT MUST be filed by April 30^th

Use the Tax Assessment number on your ToA tax bill (better than getting the island appraised)

1. Courier: If sending the UHT by courier – allow enough time to get there by April 30, 2023

Winnipeg Tax Centre
Post Office Box 14001
Station Main
Winnipeg MB R3C 3M3
Canada

2. Fax Number: if filing the UHT using the fax number (204-984-5164) listed on the UHT form on page it will be time/date stamped the day it is faxed!!!

If you do not have your ITN number as the filing date nears, do the following:

• write a cover letter to explain the steps you’ve taken to comply
• copy of the ITN application
• copy of the receipt from the courier
• copy of passport and/or driver’s license

More questions? The number used to gather this information was: 800 959-8281; and they will direct you to the right department in the International division (prepare to be on hold for a while); however, they are very cooperative.

Resource links previously given:

Underused Housing Tax – Canada.ca

Underused housing tax vacation property designation tool 

Application for a CRA individual tax number (ITN) for non-residents (Form T1261)

---

---

\