BC省的地产转让税 Property Transfer Tax in BC
在卑诗省进行物业交易，转让时，买家都需要向卑诗省政府缴交这笔税务费用。
其税率计算方式为成交价的阶梯式百分比，当转让无成交价格时则会用公平市场价格计算：
$0 - $200,000部分的1%
$200,000 – $2,000,000部分的2%
$2,000,000- $3,000,000部分的 3%
$3,000,000以上部分的5%
具体信息请查看：https://www2.gov.bc.ca/gov/content/taxes/property-taxes/property-transfer-tax
首次购房者的地产转让税豁免条件 First Time Home Buyer Property Transfer Tax Exemption
如果您是全球首次购房，有地产转让税的豁免，条件为：
- 物业位置在BC省
- 您有加拿大公民或永久居民身分
- 申报前在BC省连续住满12个月，或在过去六年内用BC居民身分报过两年税务
- 从来没在世界任何地方买过房子
- 之前从来没有申请过首次购房优惠减免
- 房屋为自住房，不能是出租房
具体减免计算方式是：
- 成交价格$500,000以下，土地面积小于 0.5 hectares (1.24 acres英亩)为全部减免
- 成交价格$500,000到$525,000， 土地面积大于 0.5 hectares (1.24 acres英亩)之间可享受部分减免
- 成交价格在$525,000以上的则任何优惠减免
新房地产转让税豁免条件 Newly Built Home Property Transfer Tax Exemption
如果您购买全新房产，一般需要交付 5%的GST，但是某些情况下也享有地产转让税优惠减免，条件为：
- 全新建成，无人住过
- 加拿大公民或永久居民身分
- 物业位置是在BC
- 是自住房
- 在物业成交后92天内搬进房子居住，并且要自住住满一年的时间
其优惠减免计算方式为：
- 成交价格$750,000以下，土地面积小于 0.5 hectares (1.24 acres英亩)，地产转让税可以全部免除
- 成交价格$750,000到$800,000之间，土地面积大于 0.5 hectares (1.24 acres英亩)，地产转让税为部分减免
- 成交价格$800,000以上则无任何优惠减免政策
家庭成员地产转让税豁免 Family Property Transfer Tax Exemption
如买卖转让双方均为直系亲属或配偶，在转让时无需缴交地产转让税。条件为：
- 双方为直系亲属或配偶，兄弟姊妹外甥关系不算
- 居住地产，不能是商业地产
- 买卖双方是加拿大公民或永久居民身分
- 无信托身分
- 在转让之前，双方有一方要在这个房子自住至少六个月以上
海外买家税 Foreigner Buyer's Additional Property Transfer Tax
海外买家税是成交价格的20%。
涵盖地区包括 Fraser Valley, Capital Regional District, Nanaimo Regional District, and Central Okanagan. Anmore, Belcarra, Bowen Island, Burnaby, Coquitlam, Delta, Langley City and Township, Lion's Bay, Maple Ridge, New Westminster, North Vancouver City and District, Pitt Meadows, Port Coquitlam, Port Moody, Richmond, Surrey, Vancouver, West Vancouver, White Rock and Electoral Area A.
商业地产不征收海外买家税，leasehold租赁产权房产不征收海外买家税。
此文章只为参考信息，请咨询您的会计了解详细的税务问题。
有任何房产问题，欢迎咨询莱克地产团队。
Kelowna Chinese Realtor - Joanna Wang
How much does it cost and who pays it?
So in British Columbia, Canada, property transfer tax when you're purchasing a property is 1% of the first 200,000 and then 2% on the remaining balance up to $2 million. Anything above $2 million is taxed at 3% and then there are some other unique individual situations. For example, if you're a foreign buyer, in some areas of BC, you may be subject to 20% foreign buyers tax on your property purchase.
https://www2.gov.bc.ca/gov/content/taxes/property-taxes/property-transfer-tax
If it's a residential property. In some situations there are some exemptions that you can take a look at. I'm going to pull those up here. There are government websites that will indicate to you which exemptions you may qualify for, so definitely take a look at those. If you're a first time home buyer, then you may be able to qualify for an exemption on the property transfer tax.
Also, if you're purchasing a brand new home in BC, up to $750,000 currently, as of today, which is March 30th, 2020 there is a new home buyers property transfer tax exemption program where you may be all eligible to have that exemption as well.
https://www2.gov.bc.ca/gov/content/taxes/property-taxes/property-transfer-tax/exemptions
Now, who pays it? Depending on how you negotiate your contract, you may be able to have the seller pay for the property transfer tax, but that's typically not how it's going to work. The buyer is normally the one that can qualify for an exemption.
And the situations for that buyer may be different each and every single time. So it's best if you look into the different options. And again, I am not a professional accountant or a tax specialist. So if you have any questions regarding taxes, please speak to your financial planner or your accountant so that you can get the right information.
Normally the exemptions for property transfer tax during the purchase are all the paperwork is done with your lawyer, so make sure you speak with your lawyer regarding what potential exemptions you may be able to qualify for and they can fill out the proper forms and have those submitted when you're doing your completion for your property.
Thanks for tuning in. If you have any questions, feel free to send us a message and we'll be happy to help you out with your property transaction in the near future. This has been JP and Luna and we look forward to seeing you on the next video.
