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法律小思185–房地产常出错点(15):转地税豁免 – 多伦多新闻网


上周讲过limited partner转让自己的LP units时要交LLT。这个LLT有个小数目转让的豁免(de minimus exemption)。如果买方limited partner的利益占整个LP的5%一下,就不用交LLT。不过如果买方自己又是一个LP或trust, 那就没有豁免就算是5%以下LLT还是要交。LP unit转让之外,常见的是公司股份转让。如果公司拥有地产而且公司是受益者,那公司股东转让股份就不交LLT。不过一个公司把地产受益权资产卖给另一个公司,LLT就要交。那买方公司和卖方公司是关联公司怎么办?不是自己卖给自己吗?这种情况一般来说买方可以不交LLT, 不过有条件的。买方公司要保证三年保持与卖方关联关系,三年地产的受益权都在关联公司群手里,买方给政府提供LLT数量(加利息)的抵押,而且三年地产登记权没有转让。三年后条件达到了政府就把抵押退还给买方。

(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)