知识阅读： 如何在加拿大买房

现在越来越多的国人选择在加拿大置业，原因有很多

  • 优惠的外汇率
  • 致富群体新的投资方向
  • 加拿大得天独厚的环境
  • 加拿大不限制外国的买家，有没有身份都可以购买。但是有几个省份对外国买家有些限制。

On Prince Edward Island, non-resident buyers must apply to the Island Regulatory and Appeals Commission for land over 5 acres in size, or land with a shore frontage greater than 165 feet. In Manitoba, non-residents are prevented from owning farmland unless they actually plan to move there within 2 years. Non-residents may not own land over 10 acres in size in Saskatchewan, while in Alberta they may only own up to 2 plots of land not exceeding 20 acres in total.

 

购买加拿大地产会涉及到的税及退税

Property Transfer (or Purchase) Tax / Land Transfer Fees

Foreign buyers pay the same land transfer taxes as Canadian residents. When any person (resident or non-resident) buys in Ontario, Canada, there is a LAND TRANSFER TAX based on the price. (Range from 0.5% to 5%)

However, if a buyer is a first time buyer, never having owned an interest in a residential property anywhere in the world AND is at least 18 years of age AND will use the property as a principal residence within nine months of completing such purchase AND does not have a spouse who owned an interest in a residential property after the date of marriage, then deductions of up to $2,000.00 (for Ontario) and up to $3,725.00 (for Toronto Land Transfer Tax, if applicable) can be made by the lawyer upon closing the purchase..

Goods and Services Tax (GST)

5% is only payable on newly constructed homes and is often included in the quoted sales price. New home buyers of residences costing $350,000 or less can apply for a partial rebate of the 5% GST applicable on the purchase price as long as the home is going to be the purchaser's primary place of residence. The rebate is up to 36% of the GST to a maximum rebate of $6,300.

For new homes priced between $350,000 and $450,000 before GST, the GST rebate reduces. The maximum Ontario new housing rebate amount for owner-built houses depends on whether you paid the HST on your purchase of the land. The Ontario new housing rebate is limited to a maximum of $24,000 if you paid the HST on the purchase of the land, and $16,080 if you did not.

There is no GST on resale housing unless the home has been substantially renovated, and then the tax is applied as if it were a new home.

First-Time Home Buyers' Tax Credit

This federal non-refundable income tax credit for qualifying buyers of detached, attached, apartment condominiums, mobile homes up to $750 tax refund

 

 

加拿大买房

  • 卖房的过程要复杂的多，除了一系列的报税表格要在规定的时间内准备，向税局申报，还要提前预交25%财产增值税，以获得税局发的clearance certificate以完成交易。通常要等六到八周。在这个过程中买家也会参与进来，确保卖家要交的税全部付清。
  •  卖家要交的税是财产增值税，一般是25%。而加拿大的居民只是付增值部分50%的税。
 

关于在加拿大报税

  • 如果你只是一个非税务居民（定义），你不需要向税务局报税。你交完25%的税就可以了。但是在以下的情况下，你必须报税。
  • The non-resident seller should file a Canadian income tax return for the year in which the sale occurs and should expect to receive a refund of a portion of the taxes paid.
  • The taxation of Canadian real estate depends on whether the use of the property is for a principal residence, an active business or as a rental property. If it is used as a rental property, a 25% non-resident tax must be paid on the gross rent a tenant pays. However, if you use a professional property manager, the manager will, by law, withhold 25% of the gross rental revenue at source to be remitted to the Canada Revenue Agency. Then on or before March 31 of the following year, the property manager issues an NR4 form and you then have the right to file a Canadian tax return. Or you can elect to file NR6 remit 25% tax on estimated net rental income. Annual return is required year before.

Filling deadline and late filling and remitting penalties:

  • Based on NR4, the tax return is due before June 30 and enables you to claim expenses against that income and potentially request a refund.
  • Individual, April 30, corp. 6 months, trust 90days
  • Not remit withholding tax, interest plus penalty of 10% of the amount owing; Tax balance owing: interest plus 1% per month, second year 2%;
  • Many countries, such as the U.S., have tax treaties with Canada that prevent you from being taxed in both Canada and your home country.
 

卖房的税是如何计算的

  • Capital Gains Tax is not applicable on your principal residence. No difference between non-residence and Canadian residence.

  • 当你拥有不止一套房，在变卖其中一套时，免税的计算：

A x B/C

A：gain

B: Number of years owned as principal residence plus 1 （ both as principal residence and resident）

C:  no. of years owned

  1. Owned 20 years
  2. As principal residence for 14 years
  3. Gain 100K
  4. Exemption: 100x15/20=75K, gain to be taxed 25K, taxable gain 12.5K
  5. 当自住房形式变更，由自住变为出租，或由出租变为自住，变更当年视为变卖，增值部分加入成本。