转让楼花税的介绍
The bad news is that effective May 7, 2022, under the Excise Tax Act (Canada) (“ETA”) every individual assignor of residential real estate would have to collect GST/HST on their assignment profit and remit it to the CRA.
Before the Budget proposal, Rebecca’s HST liability depended on whether or not she purchased and assigned a condo in the course of a commercial activity. If Rebecca’s true intentions were to live in the condo, she would have been exempt from HST.
- 什么情况下的assignment 要交HST （具体见政府相关网站）
例子1 . Sarah, Francine, and Angela are roommates renting a three-bedroom house. They entered into a purchase and sale agreement with a builder in January 2010 for a one-bedroom condo unit in a new condominium complex that was to be built. The purchase price under the agreement was $300,000 and the closing date was July 31, 2013. — 转让需要交GST/HST
例子2. Pascal and Chantal own a four-bedroom house where they live with their three children. This is the only home they have ever owned and lived in. They have never purchased any other real property. In June 2009, they entered into a purchase and sale agreement with a builder for a 1-bedroom condo unit in a new high-rise condominium complex that was to be built. – -转让需要交GST/HST
例子 3. Eric and Gina owned a 3-bedroom house where they lived with their 3 children. They entered into a purchase and sale agreement with a builder in October 2010 to purchase a new 4-bedroom house that was to be built. They intended to use the new house as their primary place of residence as it was located much closer to the children’s school and to Eric and Gina’s workplaces and had more space. The closing date is July 31, 2011. Eric and Gina sold their current home in January 2011 and moved into a rented home they planned to live in until their new house was ready. However, in June 2011, Gina’s mother became ill and moved in with them as she was no longer able to live on her own. — 有自住的理由。 转让不需要交GST/HST
例子4.
Cindy entered into a purchase and sale agreement with a builder in November 2010 for a new house that was to be built. She intended to use the house as her primary place of residence. Her new home would be located within walking distance from her workplace and would be closer to her family than the apartment she is currently renting. The closing date for the purchase is September 30, 2011.
In July 2011, Cindy’s employer announced that it was relocating to another city located three hours away. To keep her current job, Cindy had to move to that city. She sold her interest in the house to John. — 因工作搬迁卖房。 — 有自住理由。 不需要交GST/HST。
2. 转让费计算
If a person’s sale of their interest to an assignee purchaser is taxable, the total amount payable for the sale of the interest is subject to GST/HST, including any amount the person paid as a deposit to the builder, whether or not such an amount is separately identified.
例子1 。 A first purchaser enters into a purchase and sale agreement for a new house with a builder (Builder A) and pays a deposit of $10,000 at that time. The first purchaser does not make any further payments to Builder A. The first purchaser subsequently assigns the agreement to an assignee purchaser for $15,000. — 全部15,000 都要计算GST/HST. 也包括定金10,000 的部分。 （注，今年2022年4月7号财政预算增加了一个影响楼花转让的税法: 从2022年5月7号起, 所有的楼花转让都需要缴交GST/HST 销售税, 但定金(deposit) 的部分则无需缴交GST/HST 销售税。房产交易文件必须做到符合要求！，这部分的具体计算，具体请咨询专业人士 Tax professionals）
例子2. The rule will apply even to those who believe they are unrelated to the business of real estate and did not have a GST/HST number. Where an assignor is a non-resident, the assignee would be required to self-assess and pay the GST/HST to the CRA.
接手转让房的买家
在2022年5月7号税改前, 以安省为例, 假设您购买房产时的房价是$50万, 交了$10万定金给建商, 在不算其他费用的情况下, 你转让楼花$60万房价, 收到了$10万进账。
| Capital Gain | Business Income | |
| Original price | 500,000 | 500,000 |
| Sale price | 600,000 | 600,000 |
| Gross profit | 100,000 | 100,000 |
| Deposit | 100,000 | |
| 50% vs. 100% | 50,000 | 100,000 |
| income tax rate | 30% | 30% |
| income tax own | 15,000 | 30,000 |
| GST/HST | 13,338 | |
| 43338 | ||
| Net | 85,000 | 56,662 |
Note：Nothing in this article constitutes legal advice and no solicitor-client relationship is created.
