The UHT-2900 form is used by certain residential property owners in Canada to report underused housing and assess potential tax liabilities under the Underused Housing Tax (UHT). The Canada Revenue Agency (CRA) requires this form to determine if properties are subject to the UHT, which imposes a 1% annual tax on vacant or underused homes. Proper completion of this form is critical for compliance and to claim any applicable exemptions.

Individuals, trusts, and corporations that are non-resident owners of residential properties in Canada as of December 31 of the tax year.

It is a form used by certain property owners to report underused housing and determine tax obligations under the Underused Housing Tax in Canada.

The form is generally due by April 30 of the following year. If this date falls on a weekend or holiday, it is considered on time if postmarked by the next business day.

Failure to file can result in penalties and interest charges, so it's important to ensure accurate and timely submission.