The Underused Housing Tax is an annual 1% tax on the ownership of vacant or underused housing in Canada that took effect on January 1, 2022. The tax usually applies to non-resident, non-Canadian owners. In some situations, however, it also applies to Canadian owners.
https://www.canada.ca/en/services/taxes/excise-taxes-duties-and-levies/underused-housing-tax.html
Unless I'm mistaken, it appears to me that someone who lost PR status and not occupy their home (s) for a certain period will have to file the tax return and pay the 1% tax rate of the Underused Housing Tax!
https://www.canada.ca/en/services/taxes/excise-taxes-duties-and-levies/underused-housing-tax.html
Unless I'm mistaken, it appears to me that someone who lost PR status and not occupy their home (s) for a certain period will have to file the tax return and pay the 1% tax rate of the Underused Housing Tax!