Canada: The Underused Housing Tax Act

www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/january-14-2022-tax/the-underused-housing-tax-act-a-primer/
www.thor.ca/blog/2022/01/federal-government-releases-draft-underused-housing-tax-legislation/
www.canada.ca/en/department-finance/news/2021/08/government-launches-consultations-on-proposed-tax-on-vacant-homes-owned-by-non-resident-non-canadians.html
www.blg.com/en/insights/2022/03/underused-housing-tax-new-filing-and-tax-considerations
www.dlapiper.com/en/canada/insights/publications/2022/11/understanding-canadas-underused-housing-tax-act/
www.thor.ca/blog/2022/12/first-filings-coming-up-for-new-housing-taxes-in-toronto-and-ottawa/

See also:
gowlingwlg.com/en/insights-resources/articles/2022/ontario-evolution-tax-treatment-vacant-properties/

Update:
www.airdberlis.com/insights/publications/publication/toronto-vacant-home-tax-occupancy-declarations-due-before-february-2-2023
www.canada-usbizlawblog.com/2023/01/04/torontos-new-vacant-home-tax-deadline-fast-approaching/#page=1
www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/january-23-2023/toronto-ottawa-vacant-homes-tax-dont-forget-file-declaration-2022/
www.airdberlis.com/insights/publications/publication/underused-housing-tax-reporting-requirements-for-bare-trusts-and-nominee-corporations
www.dentons.com/en/insights/articles/2023/february/16/canadas-underused-housing
taxedinternational.com/canadas-new-underused-housing-tax-what-you-need-to-know-before-the-filing-deadline-on-april-30/?utm
www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/march-1-2023/canadian-individuals-and-corporations-may-have-an-underused-housing-tax-filing-obligation-even-when-no-tax-is-owed/
www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/march-1-2023/canadian-individuals-and-corporations-may-have-an-underused-housing-tax-filing-obligation-even-when-no-tax-is-owed/
taxedinternational.com/canadas-new-underused-housing-tax-what-you-need-to-know-before-the-filing-deadline-on-april-30/
taxpage.com/articles-and-tips/everything-you-need-to-know-about-the-underused-housing-tax-2022-on-vacant-or-underused-housing-in-canada/