The CRA has announced some administrative relief around the UHT returns. The filing deadline for UHT returns remains April 30, 2023, but they will be waiving penalties and interest so long as the return is filed or the tax is paid by October 31, 2023.
Here is a link to the news release https://www.canada.ca/en/revenue-agency/news/newsroom/tax-tips/tax-tips-2023/underused-housing-tax-penalties-and-interest-waived.html
