Although the deadline for filing the UHT return and paying the fee is April 30, 2023, the Canada Revenue Agency (CRA) is providing transitional relief this year by waiving penalties and interest if the UHT return is filed, and fees paid by October 31, 2023.

Understanding the Underused Housing Tax

Many farm partnerships and corporations are obligated to file this new return, even if they don’t owe

The government’s Canadian Underused Housing Tax (UHT) Act could impact 2022 farm taxes. “The intent is to impose an annual one per cent tax on vacant or underused housing in […] Read more




Three ways to advance farm transition planning

Three ways to advance farm transition planning

‘Canada’s farm whisperer’ recommends key discussion topics for farm families

Farm family coach, author and speaker Elaine Froese has a clear message for farmers who are not actively working on transition planning. “Stop procrastinating and avoiding conflict,” she says. “To […] Read more



Farm family coach Elaine Froese says identifying values is a crucial exercise for young farmers and she encourages them to think about how to explain these to the older generation.

Top transition tips for young farmers

How the next generation can help farm transition be successful

Transitioning management and ownership of a farm business from one generation to the next can present many challenges. While there are numerous resources to support farm founders in assessing their […] Read more