2018年 7月 19日 星期四  
加拿大投资楼花,你清楚它的HST Rebate吗?

什么是HSTRebate?

 

加拿大税务局CRA 201071日起,开始在安省实行13%的合并税HST(联邦GST5%, 安省PST8%)为了缓冲这一新税制对地产市场特别是新楼盘市场的影响与此同时推出了针对新屋的HSTRebate

 

HST Rebate如何计算?

 

联邦GST部分:

• 0$350,000,GST(5%)36%可以获得Rebate

• $350,000$450,000,Rebate由峰值$6,300开始递减

•$450,000以上,Rebate变为0.2. 安省PST部分

• 0$400,000,PST(8%)75%可以获得Rebate, 最多到$24,000

•$400,000以上, 一律$24,000

 

 

HSTRebate对投资新楼盘有什么影响?

 

1. 自住

自住满一年HST Rebate无影响

自住未满一年即出售可能会对HSTRebate以及增值税的税率有影响

2.出租

出租至少一年需要先返还NHR(NewHousingRebate)再向税务局申请NRRPR(NewResidentialRental Property Rebate)

出租未满一年即出售可能会对HSTRebate以及增值税的税率有影响

3. 转让交房前转让(Assignment),HST Rebate不受影响

交房前转让(Assignment), 会产生增值税以及增值部分的HST为了避免失去享受HSTRebate的资格

 

因此,我们建议投资者:

1. 交房前转让(Assignment)

2. 交房后自住或出租至少一年

 

 
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