Americans Along Canadian Border Fume Over Ottawa’s Housing Tax

Tax advisers say panic ensued after vacation-home owners learned of underused-home tax

Canada’s annual underused-home tax is set at 1% of the assessed value or most-recent sale price.  Photo: Ben Nelms/Bloomberg News

OTTAWA—Americans who own property and vacation homes in Canada are furious over Ottawa’s plan to tax real estate that is not occupied year-round.

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