安省买房土地转让税的征收和返还

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[SIZE=\"5\"][COLOR=\"Navy\"]安省买房土地转让税的征收和返还[/COLOR][/SIZE]
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[SIZE=\"4\"]最近省政府对首次置业者做了省土地转让税返还的规定。
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7 E0 d; V! z8 U, W具体为：
1．  购买重售房和新建房的首次置业者可享受最高2000加元的返还。
, O3 h9 v- z" k) z6 a" ]" Q2．  对在2007年12月13日后签订买卖合同的首次置业者返还。
+ W2 X3 e0 S- B4 l* d( O3．  本变化是2007年12月13日制定的。联邦财政部指出只有在本法案通过后，首次置业者才能申请并办理省地税返还。至于该法案何时可以通过，买方应与其律师咨询相关事宜。
4．  安省土地转让税返还适用于所有安省地区的物业。

" M9 R9 _6 Q/ D另：安省土地转让税征收办法：
住宅：
         购买价格在5.5万元以下（包括5.5万）的，征收0.5%，再加上
& }/ [; _8 w) F, @  {% w         购买价格在5.5万到25万元之间的，征收1%， 再加上
1 \( U0 l0 v- R3 h8 L         购买价格在25万到40万元之间的，征收1.5%， 再加上
$ w8 T  P5 {& N$ [. p         购买价格在40万元以上的，征收2%

* Q3 m) ^# W: S  N6 r# Y; f详见下面英文全文：

Details about the Proposed Expansion of the Land Transfer Tax First-Time Home Buyers Refund to Include Resale Homes
December 2007
On December 13, 2007, proposed amendments to the Land Transfer Tax Act were announced in the 2007 Ontario Economic Outlook and Fiscal Review.  The proposed amendments must be passed by the Legislature and receive Royal Assent to become law. This notice provides general information.  It is not exhaustive and should not be considered as a substitute for the legislation.
' g' T+ R& ?6 UProposal to include Resale Homes
It is proposed that the Land Transfer Tax Refund Program for First-Time Homebuyers be expanded to include purchases of resale homes. The maximum refund would be $2000.
Agreements After December 13, 2007
This proposal to include resale homes would be effective for agreements of purchase and sale entered into after December 13, 2007.
6 j( U) z" G5 S* O  l7 n( x4 B; g: ~How to Claim the Refund Until the Proposed Amendments Become Law
5 N2 X( t9 m- G; Q& \# V3 i3 sNewly Constructed Homes
4 u: ]3 Q% r4 r1 d! YEligible first-time homebuyers of newly constructed homes should continue to have their lawyers claim the refund under current procedures at the time of registration.  See Tax Bulletin LTT 4-2003 Refunds for First-Time Purchasers of Newly Constructed Homes. The date the agreement of purchase and sale is entered into is not a factor with respect to newly constructed homes.
" d5 V. A3 [& u7 j, T6 VResale Homes
Until the proposed amendments become law, the following applies to first-time homebuyers of resale homes applying for a refund:
•        Land transfer tax must be paid at registration
; ^8 [: x" @  w•        The following documentation must be submitted to the Ministry of Revenue at the address at the end of this notice:
" j( j! V, h# m, b5 o1.        A properly completed form - Ontario Land Transfer Tax Refund Affidavit for First-Time Purchasers of Eligible Homes (Resale)
; [( c  V1 s) k7 s4 _) a7 Q0 [3 [2.        A copy of the registered instrument on which land transfer tax was paid (in the case of electronic registration, please include a copy of the docket summary which relates to the transaction);
% H1 u2 j% G3 m0 `) G9 y# `& I, k9 {3.        A copy of the agreement of purchase and sale (only those agreements of purchase and sale entered into after December 13, 2007 may qualify) along with a copy of the statement of adjustments.
  n  P4 ^: ^: e% }: [" f0 k# c# l/ t•        Refund applications on resale homes cannot currently be made electronically.
2 }6 y" ~' O7 e9 }" a: A; T( m- ^Refund to be Paid once Proposals become Law
Although eligible first-time buyers of resale homes may apply for the refund once the transaction has closed and the tax has been paid, the ministry would retain the refund requests for processing and would issue refunds if the proposed amendments become law.
* I  U+ F) p7 `& Z5 C9 p' gEligibility Requirements
Eligibility Requirements for Resale Homes and Newly constructed Homes
The following eligibility requirements are proposed to apply for resale homes, and continue to apply for newly constructed homes:
•        The purchaser must be at least 18 years of age.
' q4 W5 A+ {2 ~" M/ U•        Application for the refund must be made within 18 months after the date of the conveyance or disposition.
•        The purchaser must occupy the home as his or her principal residence within 9 months of the date of closing.
2 G- |/ R2 v9 @* h' B5 D•        The purchaser cannot have owned a home or had any ownership interest in a home, anywhere in the world.
•        A spouse of the purchaser cannot have owned a home or had any ownership interest in a home, anywhere in the world while he or she was the purchaser’s spouse.
6 u" u" R1 n/ e: y' mHow to Claim the Refund Once the Proposed Amendments Become Law
Electronic Land Registrations
, B( I0 {& \; }  F- @" ^For electronic land registrations, providing the proposed amendments have been passed and the electronic land registration system has been updated, all eligible first-time homebuyers would be able to claim an immediate refund at time of registration by completing the required statements under the explanation tab of the electronic affidavit.
Paper Registrations
3 F0 q: P5 H, k4 N' wIf registering on paper, providing the proposed amendments have been passed, the immediate refund would be claimed by filing an Ontario Land Transfer Tax Refund Affidavit for First-Time Purchasers of Eligible Homes (Resale)  or an Ontario Land Transfer Tax Refund Affidavit for First-Time Purchasers of Newly Constructed Homes  at the Land Registry Office.
Please also see Information Notice issued December 2007 entitled Proposed Amendments to the Land Transfer Tax Act. A further notice will be issued once the proposed amendments become law.
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Internet enquiries
www.rev.gov.on.ca.

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