多伦多房市新政之NRST的中英文对照

以下英文内容出处：http://www.fin.gov.on.ca/en/bulletins/nrst/nrst.html

Non-Resident Speculation Tax

The implementation of the Non-Resident Speculation Tax is subject to the approval of the Legislature.

Overview

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

The NRST applies in addition to the general land transfer tax in Ontario.

The GGH includes the following geographic areas: Brant, Dufferin, Durham, Haldimand, Halton, Hamilton, Kawartha Lakes, Niagara, Northumberland, Peel, Peterborough, Simcoe, Toronto, Waterloo, Wellington and York.  Refer to the map at the end of the document.

Effective Date

Upon the enactment of legislation, the NRST will be effective as of April 21, 2017.  
Binding agreements of purchase and sale signed on or before April 20, 2017 are not subject to the NRST.

Entities Subject to the NRST

The NRST applies to foreign entities or taxable trustees who purchase or acquire residential property in the GGH.

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

A foreign national, as defined in the Immigration and 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 one of the following:

• Is not incorporated in Canada;

• Is incorporated in Canada but is controlled in whole or in part by a foreign national or other foreign corporation, unless the shares of the corporation are listed on a Canadian stock exchange; or

• Is controlled directly or indirectly by a foreign entity for the purposes of section 256 of the Income Tax Act (Canada).

For the purposes of the NRST, a taxable trustee is a trustee that is one of the following:

• A foreign entity holding title in trust for beneficiaries, or

• A Canadian citizen, permanent resident of Canada, or a corporation holding title in trust for foreign entity beneficiaries.

Types of Property Subject to the NRST

The NRST applies to the transfer of land which contains at least one and not more than six single family residences.  Examples of land containing one single family residence include detached and semi-detached houses, townhouses and condominium units.  In a situation involving the purchase of multiple condominium units, each unit would be considered land containing one single family residence.  Examples of land containing more than one single family residence that are subject to the tax include duplexes, triplexes, fourplexes, fiveplexes and sixplexes.

The NRST does not apply to other types of land such as multi-residential rental apartment buildings with more than six units, agricultural land, commercial land or industrial land.

The NRST applies on the value of the consideration for the residential property. 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. For example, if the purchase price of the transaction is $1,000,000 and contains one single family residence with a value of the consideration of $400,000, and commercial land with a value of the consideration of $600,000, the 15 per cent NRST would only apply to the $400,000 portion.

General Application

The 15 per cent NRST applies to the value of the consideration for a transfer of residential property if any one of the transferees is a foreign entity or taxable trustee.

For example, if a transfer of residential property is made to four transferees, one of whom is a foreign entity that acquires a 25 per cent share in the land, the NRST would apply to 100 per cent of the value of the consideration for the transfer.

Each transferee is jointly and severally liable for any NRST payable. If a foreign entity or taxable trustee does not pay the NRST, the other transferees will be required to pay the tax. This applies even if the other transferees are Canadian citizens or permanent residents of Canada.

The NRST does not apply when a person purchases or acquires residential property as a trustee of a mutual fund trust, real estate investment trust or specified investment flow-through trust.

The NRST applies to unregistered dispositions of a beneficial interest in residential property. This includes purchases and acquisitions of residential property where section 3 of the Land Transfer Tax Act is applicable.

Exemptions

An exemption to the NRST is available to a foreign national who receives confirmation under the Ontario Immigrant Nominee Program (“nominee”). To qualify for this exemption, the foreign national must be confirmed under the Ontario Immigrant Nominee Program at the time of the purchase or acquisition and the property must be used as the foreign national’s principal residence.

An exemption is also available to a foreign national who is conferred the status of “convention refugee” or “person in need of protection” (“refugee”) under the Immigration and Refugee Protection Act at the time of the purchase or acquisition.

A foreign national who has a spouse (as defined in the Land Transfer Tax Act), who is a Canadian citizen, permanent resident of Canada, “nominee” or “refugee” is exempt from the NRST if the foreign national jointly purchases residential property with that spouse.

However, the exemption does not apply if the Canadian citizen, permanent resident of Canada, “nominee”, or “refugee” and his or her foreign national spouse purchased the property with another foreign national.  For example, if three parties purchase a property as follows:

• one Canadian citizen and his or her foreign national spouse; and

• a third party who is a foreign national,

the exemption would not apply and NRST would be payable.

Rebates

A rebate of the NRST may be available in the following situations:

• The foreign national becomes a Canadian citizen or permanent resident of Canada within four years of the date of the purchase or acquisition;

• The foreign national is a student who has been enrolled full-time for at least two years from the date of purchase or acquisition in an “approved institution”, as outlined in Ontario Regulation 70/17 of the Ministry of Training, Colleges, and Universities Act; or

• The foreign national has legally worked full-time in Ontario for a continuous period of one year since the date of purchase or acquisition.

In order to be eligible for the rebates, the foreign national must exclusively hold the property, or hold the property exclusively with his or her spouse.  The property must also have been used as  the foreign national’s (and if applicable their spouse’s) principal residence for the duration of the period.

The rebate will be paid with interest, calculated at the prescribed refund rate under the Land Transfer Tax Act.

Supporting documentation will be required to substantiate all applications for rebates.

Tax Avoidance and Offences

All transfers of land in Ontario are subject to audit.

Anti-avoidance provisions will be enforced to ensure the NRST is reported and paid as required. This includes examining circumstances where Canadian citizens or permanent residents of Canada, as taxable trustees, hold property in trust for a foreign entity or are trustees where a beneficiary may be a foreign entity.  This also includes preventing the use of multiple conveyances to avoid the NRST.

Failure to pay the NRST as required may result in a penalty, fine and/or imprisonment.

Payment of the NRST

NOTE:  All transfers registered on or after April 21, 2017 must contain a statement expressly acknowledging that consideration has been given to the application of the NRST.  Registrants are required to provide one of the following two statements:

The Non-Resident Speculation Tax does not apply to this transfer

The Non-Resident Speculation Tax applies to this transfer and has been paid to the Ministry of Finance, as confirmed by Receipt # *******

For paper registrations, the applicable statement is to be inserted in paragraph 5 of the Land Transfer Tax Affidavit.  For registrations processed through Teraview, the applicable statement is to be inserted in Land Transfer Tax statement 9151 (Other remarks and explanations), which is found under the Explanations Tab.

Taxpayers reporting unregistered dispositions of land to the Ministry of Finance (MoF) must also expressly acknowledge in a covering letter that consideration has been given to the application of the NRST and whether or not it is payable on the reported transaction.

Electronic registrations

For an interim period, Ontario’s electronic registration system (operated by Teranet) will not be able to collect the NRST. During this interim period, to ensure compliance with the legislation, affected purchasers/transferees should pre-pay both the Land Transfer Tax and the NRST directly to the MoF’s office in Oshawa.  Once the MoF accepts the pre-payment of the taxes, the transfer may be registered electronically without further payment of Land Transfer Tax or NRST.

The Ministry will provide a letter confirming receipt of NRST with a receipt number.

Registrations made at Land Registry Offices

NRST payable on registrations that must be made at a Land Registry Office must be pre-paid directly to the MoF.  If the transfer is subject to NRST, both the Land Transfer Tax and NRST should be pre-paid directly to the MoF.

The transfer will be stamped with a direction to the Land Registrar that no further Land Transfer Tax is payable at registration and the MoF will also provide a letter confirming receipt of NRST.

Dispositions / Unregistered transfers

If a transfer will not be registered on title, a Return on the Acquisition of a Beneficial Interest in Land form, along with the payment of the Land Transfer Tax and the NRST must be submitted to the MoF within 30 days of the transfer of land.  For more information, see Land Transfer Tax and the Treatment of Unregistered Dispositions of a Beneficial Interest in Land

How to pre-pay the Land Transfer Tax and the NRST to the MoF

The following documentation must be submitted to the MoF:

For transfers to be registered and unregistered transfers / dispositions:

1. Cheque for the Land Transfer Tax and the NRST (certified, if not drawn on the solicitor's trust account), made payable to the “Minister of Finance”

2. Copy of the Agreement of Purchase and Sale, with all schedules attached

3. Copy of the draft Statement of Adjustments (if applicable)

4. If the value of the consideration is based on the fair market value of the land, any appraisals or documentation that is evidence of the fair market value of the land

5. Any additional documents as may be required to determine the value of the consideration

In addition, for transfers to be registered:

1. Authorizing or Cancelling a Representative form(s), completed by each transferee

2. Copy of the Document “in preparation” or three copies of the Transfer/Deed if registration is done on paper

3. If registration is done on paper, two completed Land Transfer Tax Affidavits.

Please submit the required documentation to the following address, either by mail, courier or in person:

Ministry of Finance
Compliance Branch
33 King Street West, 3rd Floor
Oshawa ON L1H 8H9

Additional information:

If you have administrative or technical questions about the NRST, contact:

Ministry of Finance
Land Tax Section
33 King Street West
Oshawa ON L1H 8H9

• 1-866-ONT-TAXS (1-866-668-8297)

• Fax: [phone]

• 1-800-263-7776 for teletypewriter (TTY)

Map of the Greater Golden Horseshoe

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以下中文内容为翻译机翻译结果，和英文内容可能有些出入，请大家参照上面英文内容阅读。

非居民投机税

非居民投机税的实施须经立法机关批准。

概述

非居民投机税（NRST）对于不是加拿大公民或永久居民的个人或外国公司购买或获得位于大金马蹄（GGH）的住宅物业的利息，为15％的税（“外国实体”）和应税的受托人。

该NRST适用于除安大略省的总体土地转让税。

该  GGH  包括下列地理区域：布兰特，达弗林，达勒姆，Haldimand，哈尔顿，汉密尔顿，Kawartha湖，尼亚加拉，诺森伯兰郡，皮尔，彼得伯勒，锡姆科，多伦多，滑铁卢，威灵顿和约克。请参阅文档末尾的地图。

生效日期

制定立法后，NRST将于2017年4月21日  
生效。2017年4月20日或之前签署的买卖合约协议不受NRST约束。

受NRST约束的实体

该NRST适用于外国实体或纳税受托人谁购买或取得住宅物业GGH。

一个  外国实体或者是外国人或外国公司。

一个  外国人，如在规定的移民和难民保护法（加拿大），是个人谁是不是加拿大公民或永久居民。

一个  外国公司  是公司是下列之一：

• 不在加拿大注册;

• 在加拿大注册成立，但由外国国内或其他外国法人全部或部分控制，除非该公司的股份在加拿大证券交易所上市; 要么

• 为了“加拿大所得税法”第256条的规定，外国实体直接或间接控制  。

为了NRST的目的，应纳税受托人是以下之一的受托人：

• 或者是为受益人信托的外国实体

• 加拿大公民，加拿大永久居民，或为外国实体受益人信托的公司。

属于NRST的财产类型

该NRST适用于土地包含至少一个但不超过6个单户住宅的转让。包含一个单一家庭住宅的土地的例子包括独立和半独立房屋，联排别墅和公寓单位。在购买多个公寓单位的情况下，每个单位将被视为含有一个单户住宅的土地。包含一个以上单身家庭住宅的土地的例子包括双层，三层，四层，五层和六层。

该NRST并不适用于其他类型的土地，如超过六个单位，农业用地，商业用地和工业用地多住宅租赁公寓楼。

该NRST适用于审议关于住宅属性的值。如果转让的土地包括住宅物业和其他类型的财产，则NRST适用于归属于住宅物业的对价值的部分。例如，如果交易的购买价格是$ 1,000,000，并且包含价值为40万美元的单一家庭住宅，而价值为60万美元的商业用地，15％的 NRST只适用于40万美元一部分。

一般申请

如果任何一个受让人是外国实体或应纳税受托人，则 15％的NRST适用于转让住宅物业的代价的价值。

例如，如果向四名转让人转让住宅物业，其中一家是外国实体在该土地上获得25％的份额，则NRST将适用于转让代价的100％ 。

每个受让人对任何应付NRST应承担连带责任。如果外国实体或纳税受托人不支付NRST，其他受让人将被要求缴纳税款。即使其他受访者是加拿大公民或加拿大永久居民也适用。

当一个人购买或取得住房财产作为互惠基金信托，房地产投资信托或指定投资流通信托的受托人时，NRST不适用。

该NRST适用于住宅物业的实益权益未注册的倾向。这包括购买和收购“ 土地转让税法”第3  条 适用的住宅物业。

豁免

根据安大略移民被提名人计划（“被提名人”）获得确认的外国人 可获得对NRST的豁免。为符合豁免条件，外国人在购买或收购时必须根据安大略省移民提名方案确认，财产必须作为外国人的本国居民身份。

外国人在购买或收购时根据“ 移民和难民保护法 ”赋予“公约难民”或“需要保护的人”（“难民”）的地位，也可获得豁免。

外国公民谁有配偶（如定义的土地转让税法案），谁是加拿大公民，加拿大永久居民，“被提名人”或“难民”是从免除NRST如果外国国民共同购买住宅用那配偶。

但是，如果加拿大公民，加拿大永久居民，“被提名人”或“难民”及其外国国家配偶向另一外国国民购买财产，则豁免不适用。例如，如果三方购买的财产如下：

• 一名加拿大公民及其外国配偶; 和

• 作为外国人的第三方，

该豁免不适用，NRST将被支付。

回扣

NRST的折扣可能在以下情况下可用：

• 外国人在购买之日起四年内成为加拿大公民或永久居民;

• 外国人是根据安大略省培训，学院和大学部第 70/17号条例所规定的从“购买或获得”之日起至少两年全日制入学的学生。法案; 要么

• 外国人在购买或收购之日以来，一直在安大略省全职工作一年以上。

为了符合退税条件，外国人必须完全拥有该财产，或将其财产完全与其配偶持有。该财产在该期间内也必须被用作外国人（如果适用的话，他们的配偶）。

退税将按照“ 土地转让税法”规定的退税率计息。

将需要支持文件来证明所有退税申请。

避税和违法

所有安大略省的土地转让均须经过审计。

将执行反避税规定，以确保NRST根据需要报告和支付。这包括审查加拿大公民或加拿大永久性居民作为纳税受托人对外国实体持有财产或受益人可能是外国实体的受托人的情况。这也包括防止使用多种交通工具来避免NRST。

不按规定支付NRST可能会导致罚款，罚款和/或监禁。

支付NRST

注意：2017年4月21日或之后注册的所有转帐必须包含明确承认已经对NRST的申请进行考虑的声明。注册人必须提供以下两个陈述之一：

非居民投机税不适用于此次转让

非居民投机税适用于此转让，并已支付给财政部，由收据＃*******确认

对于纸张注册，适用的声明将插入“ 土地转让税务誓章”第5 段。对于通过Teraview处理的注册，适用的声明将插入“解释”选项卡中的“土地转让税”表9151（其他备注和说明）。

向财政部报告未经注册的土地出让的纳税人也必须在提交NRST的申请和对报告的交易是否支付的覆盖信中明确承认。

电子注册

在过渡期间，安省的电子注册系统（由Teranet经营）将无法收集NRST。在此过渡期间，为确保遵守立法，受影响的买方/受让人应将土地出让税和NRST两项费用直接支付给国土资源办公室。一旦财政部接受税款的预付款，转让可以电子登记，无需进一步支付土地出让税或NRST。

该部将提供一封信，确认收到NRST的收据号。

在土地注册处作出的登记

必须在土地注册处办理登记手续支付的NRST必须直接支付给财政部。如果转让受NRST，土地出让税和NRST都应直接支付给财政部。

转让将向土地注册处处长发出指示，指示在注册时不再需要土地转让税，而且，财政部还将提供确认收到NRST的信件。

处置/未注册转账

如果转让不会在所有权上注册，土地转让税和土地出让金的支付土地转让税后，必须在土地出让后的30天内向财政部提交收购土地使用权收益表。有关更多信息，请参见土地出让税和对土地有益利益未注册处置的处理

如何将土地出让税和NRST预付给财政部

以下文件必须提交给财政部：

转让注册和未注册转账/处理：

1. 检查土地出让税和NRST（经证明，如果不是在律师的信托账户上抽取），支付给“财政部长”

2. 购买和出售协议的副本，附上所有附表

3. 调整表的副本（如适用）

4. 如果代价的价值是以土地的公平市场价值为基础，则作为土地公平市价的证明的任何评估或文件

5. 可能需要任何其他文件来确定代价的价值

另外，转让要注册：

1. 授权或取消每个受让人完成的代表表格

2. 如果在纸上进行注册，文件的副本“准备”或转让/契据的三份副本

3. 如果在纸上进行注册，则两份完成的土地转让税务誓章。

请通过邮寄，快递或亲自提交所需文件到以下地址：

财政部
合并处
33 King Street West 3楼
Oshawa ON L1H 8H9

附加信息：

如果您有关于NRST的行政或技术问题，请联系：

财政部
土地税局
33 King Street West 
Oshawa ON L1H 8H9

• 1-866-ONT-TAXS（1-866-668-8297）

• 传真：905-433-5770

• 1-800-263-7776电传打字机（TTY）

大金马蹄地图