当2021年联邦预算引入闲置住房税（Underused Housing Tax，简称UHT）时正值多伦多市引入空置税，两个和房产有关的税一时间将大家的关注点完全迷失.许多税务从业人员（包括我自己）认为这项新措施只对非居民和非公民拥有的闲置或空置加拿大住宅产生影响，我们认为加拿大居民不需要担心，但实际详细阅读理解了UHT, 我们发现并不是如此。
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