UHT seasonal access
Hello, I just received an audit regarding my underused housing tax forms. Our cottage is on a private Laneway and is inaccessible in the winter time. I used the exemption 635 “The residential property is seasonally inaccessible because public access is not maintained year round.”
I was just informed that my property does not count for that exemption, and I was flabbergasted. I thought I had read all of the instructions very carefully. I was told that it only counts if your dwelling was already on a public road in the first place. I was directed to a page that has an example that says that the property is not eligible.
I am floored…I never found a link in any instructions referring me to this page before, and every other site I saw didn’t specify anything of the sort, such as
Am I the only one who was bamboozled by this byzantine interpretation of “seasonally inaccessible?”
The second part of my question is that now I need to file an amended return documenting that the cottage cannot be used year round. I believe if I show my winterizing invoices and a statement from my plumber that the pipes are uninsulated and crawl space unheated and uninsulated that would be sufficient?
Thank you