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<oembed><version>1.0</version><provider_name>Effisca</provider_name><provider_url>https://www.effisca.com/en/</provider_url><author_name>Olivier Custeau, Fiscaliste, B.A.A., M. Fisc., EA</author_name><author_url>https://www.effisca.com/en/author/olivier-custeau/</author_url><title>Underused housing tax - Effisca</title><type>rich</type><width>600</width><height>338</height><html>&lt;blockquote class="wp-embedded-content" data-secret="w2jleC1USZ"&gt;&lt;a href="https://www.effisca.com/en/underused-housing-tax/"&gt;Underused housing tax&lt;/a&gt;&lt;/blockquote&gt;&lt;iframe sandbox="allow-scripts" security="restricted" src="https://www.effisca.com/en/underused-housing-tax/embed/#?secret=w2jleC1USZ" width="600" height="338" title="&#x201C;Underused housing tax&#x201D; &#x2014; Effisca" data-secret="w2jleC1USZ" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"&gt;&lt;/iframe&gt;&lt;script type="text/javascript"&gt;
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</html><thumbnail_url>https://www.effisca.com/wp-content/uploads/2023/02/2-scaled.jpg</thumbnail_url><thumbnail_width>1200</thumbnail_width><thumbnail_height>814</thumbnail_height><description>The Underused Housing Tax came into force on January 1st, 2022. It is therefore in 2023 that the tax obligations resulting from this measure will be applied. This tax targets non-residents as well as non-Canadians who own real estate in Canada that is vacant or underused. The tax also targets corporations owning residential buildings, whether [&hellip;]</description></oembed>
