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法律小思181–房地产常出错点(11):哪些人可以退回NRST – 多伦多新闻网

法律小思181–房地产常出错点(11):哪些人可以退回NRST

上周讲豁免的三类人是不用交NRST的。这周讲有另外三类外籍人交了NRST之后可以申请把NRST退回来:

(1)四年(加90天)内成为加拿大永久居民(拿到枫叶卡)

(2)四年内成了留学生。留学必须在政府认可的安省大学或大专,而且要有买房后至少连续两年的全日学习。全日是指学年全日制课程至少学习60%(如果没有残障)或40%(如果有残障)

(3)四年内拿到安省工签,而且在买房后安省全职工作至少一年。全职工作是指在12个月内每周不少于30个小时的有酬工作,并且在此期间内不少于1,560个小时的有酬工作。

要获得退税资格,外籍人必须自己买房,或者和配偶一起买房。另外必须在买房60天内开始居住房屋,而且房子是主要居住房。

退税申请必须在NRST支付日之后四年内发给政府。不过因为拿了枫叶卡退税的话,那申请必须在成为永久居民的90天内提出,也就是说自NRST支付之日起超过四年零90天不得申请。

(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)

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