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TLSU [1 record]
Record 1 - internal organization data 2025-11-07
Record 1, English
Record 1, Subject field(s)
- Taxation
- Urban Housing
Record 1, Main entry term, English
- underused housing tax
1, record 1, English, underused%20housing%20tax
correct, noun
Record 1, Abbreviations, English
- UHT 2, record 1, English, UHT
correct, noun
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The underused housing tax is an annual 1% tax on the ownership of vacant or underused housing in Canada. The tax generally applies to foreign national owners. In some situations, however, it can also apply to Canadian owners (such as certain partners, trustees, and corporations). 3, record 1, English, - underused%20housing%20tax
Record number: 1, Textual support number: 1 OBS
The underused housing tax (UHT) took effect on January 1, 2022. 4, record 1, English, - underused%20housing%20tax
Record 1, Key term(s)
- under-used housing tax
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Habitation et logement (Urbanisme)
Record 1, Main entry term, French
- taxe sur les logements sous-utilisés
1, record 1, French, taxe%20sur%20les%20logements%20sous%2Dutilis%C3%A9s
correct, feminine noun
Record 1, Abbreviations, French
- TLSU 2, record 1, French, TLSU
correct, feminine noun
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
La taxe sur les logements sous-utilisés est une taxe annuelle de 1 % applicable à la propriété d'un logement vacant ou sous-utilisé au Canada. L'impôt s'applique généralement aux propriétaires étrangers. Dans certaines situations, toutefois, elle peut également s'appliquer aux propriétaires canadiens (comme certains associés, fiduciaires et sociétés). 3, record 1, French, - taxe%20sur%20les%20logements%20sous%2Dutilis%C3%A9s
Record number: 1, Textual support number: 1 OBS
La taxe sur les logements sous-utilisés (TLSU) est entrée en vigueur le 1er janvier 2022. 2, record 1, French, - taxe%20sur%20les%20logements%20sous%2Dutilis%C3%A9s
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
- Viviendas (Urbanismo)
Record 1, Main entry term, Spanish
- impuesto a las viviendas subutilizadas
1, record 1, Spanish, impuesto%20a%20las%20viviendas%20subutilizadas
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
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