UNDERUSED HOUSING TAX ACTUnderused Housing Tax Regulations[Enacted by section 116 of chapter 19 of the Statutes of Canada, 2022, subsections 2(2) and (3) in force on assent December 15, 2022, section 1, subsection 2(1) and section 3 in force or are deemed to have come into force on December 31, 2022.]InterpretationDefinition of ActIn these Regulations, Act means the Underused Housing Tax Act.Prescribed Areas and ConditionsDefinitionsThe following definitions apply in this section.census metropolitan area means a census metropolitan area within the meaning of the Statistics Canada document entitled Standard Geographical Classification (SGC) 2021. (région métropolitaine de recensement)population centre means a population centre within the meaning of the Statistics Canada document entitled Standard Geographical Classification (SGC) 2021. (centre de population)specified census agglomeration means a census agglomeration within the meaning of the Statistics Canada document entitled Standard Geographical Classification (SGC) 2021 that has a total population of at least 30,000. (agglomération de recensement désignée)Paragraph 6(7)(m) of Act — prescribed areasFor the purposes of paragraph 6(7)(m) of the Act, each of the following areas is a prescribed area in respect of a calendar year:an area that is, as determined in the last census published by Statistics Canada before the calendar year, neither within a census metropolitan area nor within a specified census agglomeration; andan area that is, as determined in the last census published by Statistics Canada before the calendar year,within a census metropolitan area or specified census agglomeration, andnot within a population centre.Paragraph 6(7)(m) of Act — prescribed conditionFor the purposes of paragraph 6(7)(m) of the Act, a prescribed condition, for a calendar year and in respect of a person that is an owner of a residential property located in an area referred to in subsection (2), is that the residential property is used as a place of residence or lodging by the owner or the owner’s spouse or common-law partner for at least 28 days during the calendar year.ReturnsSocial Insurance NumberThe Minister may require an individual to provide their Social Insurance Number in a return filed under the Act.RELATED PROVISIONS
— 2022, c. 19, ss. 117(2), (3)2022 and subsequent calendar yearsSubsections 2(2) and (3) of the Underused Housing Tax Regulations, as made by section 116, apply to the 2022 and subsequent calendar years.Authority and Statutory Instruments ActThe Underused Housing Tax Regulations, as made by section 116, are deemedto have been made under section 84 of the Underused Housing Tax Act;for the purposes of subsection 5(1) of the Statutory Instruments Act, to have been transmitted to the Clerk of the Privy Council for registration; andto have met the publication requirements of subsection 11(1) of the Statutory Instruments Act.