Newsletters and Articles

The Canada Revenue Agency has recently announced that, in recognition of the challenges in implementing the UHT in its first year, penalties and interest on the 2022 calendar year UHT filing will be waived, provided the return is filed or the UHT is paid by October 31, 2023. While this is not technically an extension of the time to file the return and pay the UHT (it is still due April 30, 2023), no penalties or interest will be applied for UHT returns and payments that the CRA receives before November 1, 2023.

By engaging professionals to review and comment on proposed renovation plans and descriptions, a board can gain a clearer understanding of large renovations, ensuring that the condominium property is not adversely affected, and avoiding unwanted or troublesome renovations.

In a recent case, the CAT found that a strong attachment to a pet, without more, does not create an accommodation obligation on the part of the condominium corporation.