安省房产常识及常见问题之房产税收

Q1. 房屋买卖中都有那些税收?

Q2. 如何征收 Property Tax 物业税, 物业税是如何计算的?

Q3. 安省及多伦多所征收的Land Transfer Tax 如何计算?

Q4. 卖房所得与 Captal Gain 及 Taxible Income 的关系?

Q5. 在安省对第一次够房者都有哪些优惠政策?

Q6. 我还没有确定以后是否在加拿大发展, 我适合在加拿大购置房产吗?

Q7. 房地产投资有哪几种方式?

Q8. 租房合算还是买房合算?

Q9. RRSP和第一次购房的关系?

Q10. 什么是安省购房储蓄补贴计划?

Q1. 房屋买卖中都有那些税收?

A1. 主要有以下3种税收:

Land Trasfer Tax

地产转让税:由买方在办理产权过户时缴纳.

Property Tax

物业 税:由房产所有者每年按时缴纳.

Income Tax Concering Capital Gain

当卖房者在销售房产后, 销售所得的增值部分, 计入 Capital Gain, 乘以相应的系数, 得到 Taxable Capital Gain, 然后考虑到 Recapture Captital Cost Allowance 及 Unamortized Expenses, 得到 Taxable Income, 最后乘以税率得到Tax Liability.

Income Tax Concering Rent Incoming

房屋出租所得计入年收入, 所应缴纳的税.

GST(Goods and Services Tax)

商品及服务税, 有多种情况可以免缴, 例如对二手的住宅房屋包括 House, Condominium, Summer Cottage 或 Apartment Building 都是免征GST的. 详情可向我们咨询.

Q2. 如何征收 Real Property Tax 物业税, 物业税是如何计算的?

A2. 在安省, 每个市政府每年向物业所有者征收 Real Property Tax. 一年中分几次定期发出 Tax Notice, 并要求在指定的期限内缴纳税款.

物业税的计算如下:

Property Tax = Estimated Current Value * Tax Rate

对物业税评估的具体操作:

安省所有市政府委托 MPAC(Municipal Property Assessment Coorperation) 做出对物业的具体估价即以上公式中的Estimated Current Value, 每个市政府决定各自的税率即以上公式中的 Tax Rate.

Tax Rate 由两部分构成: 1. 市政府税率 2. 教育税率

Q3. 安省及多伦多所征收的 Land Transfer Tax 如何计算?

A3. 安省所征收的Land Transfer Tax 是在物业所有权登记过户时, 由产权接受方负责缴纳的. 目前的计算方法如下: 0.5%价格在$55,000以内

1.00%价格在$55,000--$250,000之间

1.50%价格在$250,000以上

1.50% + 0.50%价格在$400,000以上的住宅。(非住宅则无此项,即40万以上部分仍按1.50%计算。)

举例说明:

一个独立屋售价是 $450,000, 那么买方应在办理产权过户手续时, 缴纳以下土地转让税: $0--$55,0000.005 * $55,000= $275

$55,000--$250,0000.01 * $195.000= $1,950

$250,000--$400,0000.015 * $150.000= $2,250

$400,000以上(0.015 + 0.005) * $50.000= $1,000

应缴 Land Transfer Tax : $5,475

值得注意的是, 此税有减免例外:

于2007年12月17日以后, 在安省首次购买新建住房或者重售屋,并且主要在此房屋居住的购房者可以获得上限为$2000.00的 Refund.

于2008年02月01日以后购买或交接产权的,在多伦多市范围内( GTA其他地区除外 )另外征收多伦多市的Land Transfer Tax, 其计算方法与安省的基本相同, 但也有许多的减免优惠: 比如, 如果买家是第一次购房, 所购房屋用来自住, 房价在$400000以下部分的 Land Transfer Tax 可以减免, 等等.

Q4. 卖房所得与 Captal Gain 及 Taxible Income 的关系?

A4. A capital gain is a gain on the sale or exchange of capital assets that meets the criteria for a capital gain as set out in the Income Tax Act.

Over the years, the determination has been made based on a number of factors:

Intention of the taxpayer

When a property is bought for investment, any resale profit could still be considered taxable as ordinary income if the apparent intent was resell for a profit at a future date.

Relationship to the taxpayer''s business

If a taxpayer uses expertise acquired in regular business activity to generate a profit on the purchase/sale of similar or related commodities, the Tax Court will undobtedly classify profits as taxable under ordinary business income.

Frequency of Transactions

Usually, frequency of such occurrences suggests the carrying on of a business for profit.

Nature of Transaction and Asset

Taxability as income may be indicated if the asset cannot normally be used either personally or for investment purposes.

Objects of the Corporation

The Tax Court will look at the articles of incorporation to determine if a transaction falls under the objects of the corporation, and if it is part of usual business.

Length of time held

Profits would likely be taxed as regular business income if a taxpayer buys and sells real estate on a regular basis.

Exemptions

The major exemption for real estate practitioners to consider involves a principle residence.

To qualify as a principal residence, following criteria must be met:

The taxpayer must own the housing unit, either jointly or solely;

A family unit may only have one principal residence;

The land upon which the housing unit sits cannot exceed one acre and any excess is not considered part of the principal residence unless the taxpayer can prove it is necessary for personal use and enjoyment;

The unit must be ordinarily inhabited in the year;

The unit must be designated as the taxpayer''s principal residence for the year.

Q5. 在安省对第一次够房者都有哪些优惠政策?

A5. 在安省, 对第一次够房者的优惠政策主要体现在税收上, 主要有以下几条可供参考:

Land Transfer Tax: 土地交易税

Effective May 8, 1996, first time purchases of newly constructed homes were eligible for a refund of land trasfer tax.

Ontario Home Ownership Savings Plan (OHOSP): 安省购房储蓄补贴计划

Ontario Home Ownership Savings Plan (OHOSP) was established to help first-time buyers realize their dreams of homeownership. If you earn less than $40,000 (or if you and your spouse have a combined income of less than $80,000) then you are eligible to benefit from OHOSP.

RRSP 首期付款计划

每个家庭夫妻双方(包括同居夫妻)可以从各自的 RRSP 帐户中取出 $20,000 用于房屋首期付款. 一个家庭一共可取 $40,000, 而不涉及税收和利息.

Q6. 我还没有确定以后是否在加拿大发展, 我适合在加拿大购置房产吗?

A6. 如果用投资的眼光来分析, 在加拿大尤其是在多伦多的购置房产投资是非常明智的选择.

首先房产是有型的资产, 和股票及其他债券不同, 不会受到企业经营或经济发展的剧烈影响贬值到一钱不值. 而且土地的资源是有限的, 而每年都会有来自世界各地的大量的新移民不断的移居到安省, 尤其是多伦多.在供求驱平的原理作用下, 城市的地产价格只会上升, 不会下降.

其次加拿大是法制非常完备的国家, 对每个人的私有财产有严格的法律保护, 即使不是加拿大的永久居民, 都有相应的法规保护房产所有者的权益, 更何况永久居民. 在加拿大投资买房, 请可靠的人或专业管理公司代管是完全可行的.

而且加拿大是一个高福利的国家, 尤其是对老龄人, 有人说加拿大是老年人的天堂, 这是有一定的道理的. 如果您现在在中国, 美国或世界其他地方有自己很好的事业, 当然是事业第一, 但到老时, 回到加拿大, 安度晚年未尝不可.

最后, 无论是买房还是卖房, 寻求专业人员的帮助, 会让您事半功倍, 不必过多担心房产买卖过程中的繁文缛节.

Q7. 房地产投资有哪几种方式?

A7.房地产投资常见有以下几种方式:

投资自住或自住加出租, 租金可抵部分或全部 Mortgage 及 Property Tax. 以后出售变现, 增值的部分免税.

购买物业经营或出租, 经营或出租的收入用来还清贷款及其他费用. 以后转卖物业, 房产本身及增值部分就是一笔相当可观的投资回报.

低价购买旧房, 翻修后转售, 扣除装修费用及税费, 赚取其中的差价.

选购位置好的 Lot 或 Retired House, 精心设计, 再建新屋出售, 投资回报率很高.

购买期房,预付定金获得新盘, 房屋建好后出手转卖, 会有利润.

购买公寓房, 委托管理出租, 房价上升时, 转卖升值.

购买Industrial Unit, 申请重新规划(By Zoning Bylaw), 做商业出租, 利润颇丰.

Q8. 租房合算还是买房合算?

A8. 首先房产是有型的资产, 和股票及其他债券不同, 不会受到企业经营或经济发展的剧烈影响贬值到一钱不值. 而且土地的资源是有限的, 而每年都会有来自世界各地的大量的新移民不断的移居到安省, 尤其是多伦多. 伴随着城市的不断发展, 在供求驱平的原理作用下, 城市的地产价格只会上升, 不会下降. 但并不是每一笔房地产投资都一定会有很好的回报. 除了自己应有独到的眼光以外, 寻求房地产专业人员的帮助是必不可少的. 具有成熟经验的REALTOR能够帮您分析策划, 选择合适的地理位置, 调查社区环境, 分析投资发展趋势, 掌握投资热点, 帮您确定入市时间, 这样一来就可以最大限度地降低风险, 增加回报.

Q9. RRSP和第一次购房的关系?

A9. RRSP 首期付款计划是指, 每个家庭夫妻双方(包括同居夫妻)可以从各自的 RRSP 帐户中取出 $20,000 用于房屋首期付款. 一个家庭一共可取 $40,000, 而不涉及税收和利息, 但受如下条件限制:

只适用于首次购房.

必须从取款只日的第二年开始还款.

低价购买旧房, 翻修后转售, 扣除装修费用及税费, 赚取其中的差价.

还款最长不能超过 15 年.

每年还款不能低于取款总额的 1/15.

不能达到最低还款额的部分计入当年收入纳税.

按照 RRSP 首期付款计划的规定, 只要 RRSP 帐户开设 3 个月以上, 便可从中取款, 这一规定可以让您不费吹灰之力资产增值许多. 具体操作方法如下: 如果您已打算在半年内买房, 可马上开设一个 RRSP 帐户 (注意一定要是短期 GIC). 前提是您手中有 $20,000 现金, 并有足够的 RRSP 空间. 假定您的边际税率为 45% 的话, 将会得到 $9,000 的退税. $20,000 现金变成 $29,000 !

Q10. 什么是安省购房储蓄补贴计划?

A10. 安省购房储蓄补贴计划(Ontario Home Ownership Savings Plan)

如果您现在的年收入在40000加币以内, 准备在未来几年里第一次在安大略省买房, 而且并没有打算放弃加拿大的永久居民身份, 可以考虑这个补贴计划. 否则此计划并不适合于您.

The Ontario Home Ownership Savings Plan (OHOSP) was established to help first-time buyers realize their dreams of homeownership. If you earn less than $40,000 (or if you and your spouse have a combined income of less than $80,000) then you are eligible to benefit from OHOSP. Other criteria include:

You must be 18 years of age or older;

You must be an Ontario resident;

You must have a social insurance number;

Neither you nor your spouse have ever owned an eligible home anywhere, whether or not it was owner-occupied; and You never previously held an OHOSP.

There is no limit to the amount of funds you may deposit in your OHOSP. However, you will only receive OHOSP tax credits on annual contributions of not more than $2,000 individually (or $4,000 per couple).

Depending on your annual income and the amount you invest in your OHOSP, you can earn up to $500 or $1,000 per couple in OHOSP tax credits. You are eligible for tax credits for five consecutive years. You must close the plan and use the funds to purchase a home by the end of the seventh year. Otherwise, you must repay your OHOSP tax credits with interest.

To qualify for a tax credit for the current taxation year, you must open a plan by December 31. A plan can be opened at any participating financial institution across the province. The funds you deposit into your OHOSP will earn interest at competitive rates.

Anita Mui

Anita Mui

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CENTURY 21 Atria Anita Mui Realty Inc.
Under Contract with CENTURY 21 Atria Realty Inc., Brokerage*
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