Tax Flash

Tax
Flash

Partnerships, estates and Underused Housing Tax

The Canada Revenue Agency (CRA) recently released an update to its Underused Housing Tax Notice (UHTN15) ⁠–⁠ Question and Answers about the Underused Housing Tax (UHT). The new questions and answers address issues related to partnerships, common estate planning, financing scenarios and more. Our latest Tax Flash helps clients determine whether a partnership arrangement exists and clarifies the impact of trust relationships on estate planning.


Baker Tilly Ottawa LLP 400-301 Moodie Drive Ottawa, Ontario K2H 9C4 ottawa@bakertilly.ca \| bakertilly.ca	Baker Tilly Canada periodically publishes Tax Flash for its clients and associates. It is designed to highlight and summarize the continually changing tax and business scene across Canada. While Tax Flash may suggest general planning ideas, we recommend professional advice always be sought before taking specific planning steps.

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Baker Tilly Ottawa LLP · 301 Moodie Drive · Suite 400 · Ottawa, Ontario K2H9C4 · Canada