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法律小思187–房地产常出错点(17):新房HST回扣 – 多伦多新闻网




1. 买方购房是为了翻转房屋(flipping);

2. 买方购房是要租出去的投资房;

3. 房子最先住的人不是买方或买方的“近亲戚”。近亲戚包括买方父母, 祖父母,子女,孙子, 配偶和兄弟姐妹,但不包括叔叔,侄女,侄子和表亲;

4. 房产所有权有买方以外的其他人的名义下。比如贷款银行要求第三方共同签字人房贷抵押,银行还会要求将第三方名字加到地产权里。

出租的投资房也可以申请HST 退回来的。 不过要用不同的申请途径, 而且要求要签一年以上的租约。开发商不能替买家申请HST回购。所以投资房买家成交时要交100%HST, 成交后自己去申请回扣。


(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)