By Blair L. Botsford (September 20, 2023, 12:48 PM EDT) -- Canada’s Underused Housing Tax (UHT), which took effect on Jan. 1, 2022, had its first filing deadline on April 30, 2023. However, the Canada Revenue Agency (CRA) provided transitional relief so that no penalties or interest will be applied for returns and payments received before Nov. 1, 2023....