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法律小思178–房地产常出错点(8):不懂NRST – 多伦多新闻网


安省2017年开始收NRST, 就是外国人房地税。NRST是外国人在2017年4月21号之后在大多区内买民宅要交15%的税。如果offer是2017年4月20号及之前签的(而且没有后来转让的),就算成交在之后也不用交NRST。大多区是北到Orillia, 东到Peterborough, 南到尼亚加拉,西到滑铁卢。所以多伦多,万锦,列治文山,Mississauga等都在区内。区外不用交NRST。民宅是六个单元一下的民居房。民居房是七个单元以上不用交NRST。公寓房(condo)每一套房子算一个单元。所以就算一个公寓里一次买7套房也必须每一套交NRST。不是民宅不用交NRST。商务房产不用交。如果农场有房子,房子那部分要交NRST,农场那部分不用交。NRST是不包转地税(land transfer tax)的,转地税要另外交。下周讲什么外国人要交NRST。

(蒋商律:蒋虹多伦多商务律师www.jhwbizlaw.com 2019 普遍讨论非法律建议)