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7 十一月

如何绕开海外买家税

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趙東山律師事務所 I 赋能课堂

课件No. 3

什么是海外买家税(NRST)

  • 海外买家税(NRST), 是指非加拿大公民或永久居民的个人及外国公司在安省大金马蹄地区购买的含有1-6个家庭单元的住宅物业，需要按照房屋成交价缴纳的15%的税。

  • The NRST is a 15 per cent tax on the purchase or acquisition of an interest in residential property located in the Greater Golden Horseshoe Region (GGH) by individuals who are not citizens or permanent residents of Canada or by foreign corporations (foreignentities) and taxable trustees.

海外买家税什么时候开始生效

April 21, 2017


海外买家税自2017年自2017年4月21日开始生效。

什么区域需要付海外买家税？

NRST适用于安省大金马蹄地区（GGH）, 东起Peterborough,北至Orillia,西Waterloo/Brantford，南到Niagara

GGH Region

It includes: 

  • City of Toronto and Regional Municipality of York, 

  • Regional Municipality of Peel, Regional Municipality of Halton, 

  • Regional Municipality of Durham,

  • Regional Municipality of Waterloo, City of Guelph, County of Wellington, County of Dufferin,  

  • City of Hamilton, County of Brant, City of Brantford, 

  • City of Barrie,County of Simcoe, City of Orillia, 

  • Regional Municipality of Niagara, Haldimand County, 

    City of Peterborough, County of Peterborough, City of Kawartha Lakes, County of Northumberland.

什么类型的物业需要缴纳海外买家税

  • 6户及6户以下的单一家庭住宅物业(独立屋，半独立屋，镇屋，condo) 

  • 多于6户的住宅物业，农业目的土地以及商业地产不用缴纳海外买家税

  • 对于混合式物业,海外买家税只适用于其住宅部分的价值

  • Land with 1-6 SingleFamily Residences

  • NRST does notapply to other types of land such as land containing multi‑residential rentalapartment buildings with more than six units, agricultural land, commercial land or industrial land.

  • If the land transferred includes both residential property and another type of property,the NRST applies on the portion of the value of the consideration attributable to the residential property. 

什么人需要缴纳NRST

  • 非加拿大永久居民或者公民 

  • 外国公司 

  • 外国人或外国公司控股的加拿大非上市公司

  • 至少有一名信托受托人是外国人或外国实体 

  • 信托受益人是外国人或外国实体

  • The Non- Resident Speculation Tax (NRST) applies to foreign entities or taxable trustees who purchase or acquire residential property in the GGH.

  • A foreign entity is either a foreign corporation or a foreign national.

  • A foreign national, as defined in the Immigration Refugee Protection Act(Canada), is an individual who is not a Canadian citizen or permanent resident of Canada.

  • A foreign corporation is a corporation that is

    1. A corporation that is not incorporated in Canada.

    2. A corporation, the shares of which are not listed Income Tax Act (Canada), by 

      1. a foreign national 

      2. a corporation that is not incorporated in Canada 

      3. A corporation that would, if each share of the corporation’s capital stock that is owned by a foreign national or by a corporation described in paragraph 1 were owned by a particular person, be controlled, directly or indirectly in any manner whatsoever, within the meaning of section 256 of the Income Tax Act (Canada), by the particular person.

A taxable trustee means a trustee of:

  1. a trust with at least

  2. a trust with no foreign entity trustees if a beneficiary of the trust is a foreign entity.

Taxable trustee does not include a trustee acting for the following types of trusts: 

  1. A mutual fund trust within the meaning of subsection 132 (6) of the Income Tax Act (Canada).

  2. A real estate investment trust as defined in subsection 122.1 (1) of the Income Tax Act (Canada).

  3. A SIFT trust as defined in subsection 122.1 (1) of the Income Tax Act (Canada).

谁可以豁免海外买家税

  • 已经获取安省省提名项目OINP (Ontario Immigration Nominee Program)证书的人士

  • 已经取得难民身份的人士 (Conventional Refugee)

  • 本人为非加拿大公民或者永久居民，但是配偶为加拿大公民或者永久居民

  • 对海外买家, 要豁免海外买家税的第一大前题是该申报的物业必须是主要住宅房。

  • Nominee – A foreign national who is nominated under the Ontario Immigrant Nominee Program (nominee) at the time of the purchase or acquisition, and the foreign national has applied or certifies that they will apply to become a permanent resident of Canada 

  • Protected person – A foreign national on whom refugee protection is conferred (protected person) under 95 of the Immigration and Refugee Protection Act(Canada) at the time of the purchase or acquisition or,     

  • Spouse – A foreign national who jointly purchases residential property with a spouse, who is a Canadian citizen, permanent resident of Canada, nominee or protected person.

  • To qualify for an exemption, the foreign national (and if applicable their spouse) must certify they will occupy the property as their principal residence.

谁可以申请退回海外买家税

  • 新移民群体在交房之日起，4年内成为加拿大永久居民的海外购房人，即可有资格申请退税

  • 留学生群体 必须购房之日起，购房者必须已经是全职高等院校学生，只有大学录取通知书，没有上学不符合NRST退税要求。

  • 工签群体：在交房之日起，在安省持合法工签持续全职工作（全职工作定义：每周工作30小时以上）。

  • Foreign national who becomes a permanent resident of Canada within four years of the date of the purchase or acquisition

  • International student – The foreign national is a student who has been enrolled full-time for a continuous period of at least two years from the date of purchase or acquisition in an “approved institution” (under section 8 of Ontario Regulation 70/17of the Ministry of Training, Colleges, and Universities Act) at a campus located in Ontario. Full-time means enrolled in at least 60 per cent (if the individual does not have a disability) or 40 per cent (if the individual has a disability) of what the approved institution considers to be a full course load for the academic year, or 

  • Foreign national working in Ontario – The foreign national has legally worked full-time under a valid work permit in Ontario for a continuous period of at least one year since the date of purchase or acquisition. Full time means an employment position that requires no fewer than 30 hours of paid work per week over a 12 month period and no fewer than a total of 1,560 hours of paid work over that period.

  • 对于外国买家或其配偶有外国身份，他们若想申请海外买家税的回扣，那在申请退税的过程中外国买家要提供自己在过户60天之内搬入该物业自住的证据，包括驾照地址更改证明，银行对账单，信用卡账单，网络账单等。（水电气及地税bill不能作为证明文件）

  • 退税必须在房屋交接完成后4年内申请，移民必须在取得移民身份后90天内申请。

  • To qualify for a rebate, the foreign national must exclusively hold the property, or hold the property exclusively with his or her spouse as the foreign national’s (and if applicable his or her spouse’s) principal residence for the duration of the period that begins within 60 days after the date of the purchase or acquisition. 

  • Rebates must be applied for within four years after the day on which the NRST became payable, except for the rebate for a foreign national who becomes a permanent resident of Canada.

  • The rebate for a foreign national who becomes a permanent resident of Canada must be applied for within 90 days of the foreign national becoming a permanent resident, and no application may be made more than four years and 90 days from the date the NRST became payable.

总结

NRST Formula

1. April 21, 2017

2. GGH Region

3. 1-6 Single Family Residence Property

4. Foreign Entities or Taxable Trustees

5. Non Exemption

                            = NRST 


上述5个条件中有一个不成立，则不适用外国买家税。

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