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专家最新解析:买楼花或者二手房转让合约不用交15%外国... [复制链接]

发表于 2017-6-7 02:41:26 |显示全部楼层

安省财政厅官方网站529日更新NRST政策解析,就此前颁布的2017421日生效的 NRST对于在安省投资住宅物业的非加拿大居民投资征收购房总价15%的非居民投资税是否适用于2017年4月21日后签订的住宅物业转让合约做出明确批复解析。


今天小编请到刘焱律师,为大家做最新解析:
划重点啦

官网明确指出:
If the Agreement of Purchase and Sale is assigned after April 20, 2017, the NRST would apply.
如果受让人于2017420日之后接手原买家于该日期前签订的购买合约,作为被转手买家,受让人如果是非加拿大居民,适用NRST新规,受让人将需要支付15%的安省非居民投资税。

更新同时明示: 该项新规于201755日为强制实施生效之日。 2017421日至201755日之间为过度阶段,此间,未能依照新规完成缴付程序的交易给予豁免,仍然认可买卖合约效力,登记产权。

由于该项政策新规仍然处在立法阶段,尚未通过立法程序,正式颁布为安省新法案,相关法律术语函待明示,明显对于适用新规的法律实践造成诸多困扰。


专家解析
焱律师事务所此前曾就该4.21新规是否适用于在安省投资的住宅物业的转让合约多次致电MOF- Ministry of Finance (Land Tax Section)  问询,截至到2017531日一直以来,得到的官方回复解析皆为: 由于转让合约(ASSIGNMENT)仅为对合约主体的变更,并非设立新合约,所以4.21NRST新规并不适用于外国人于2017421日其后签订的楼花或者二手房转让合约。


-- You have asked two questions. You have asked for written confirmation whether an assignment entered into after April 21, 2017 of an Agreement of Purchase and Sale entered into before April 21, 2017 would be subject to the Non-Resident Speculation Tax (NRST). You have also asked about your options in the event that your clients acted upon the information that was given by the Ministry of Finance’s staff, that such assignments were not subject to NRST.

显然 ,此项规定就是否适用于住宅物业转让合约,MOF给予的官方答复前后明显不一致。焱律师事务所就更新后的新规解析特致电问询,要求给予核实,MOF官方人员就此的明确答复为:NRST新规等同适用于2017421日其后签订的楼花或者二手房转让合约,属于签订新合约范畴,不被认定为“Amendment“更改原始合约”。


对于此前接受的错误信息,官方书面回复如下: 
If you have clients that acted upon misinformation that was given by the Ministry of Finance’s staff, that assignments, which are signed after April 21, 2017 are not subject to NRST, and the clients have completed their purchase/ acquisition please contact our office at the address noted below in writing. With your written submission include all of the pertinent information with respect to the transfer and we can provide your client with assistance based on their specific transfer.


因次,如果您此前接受了焱律师事务所相关转让合约的建议,您可以联系焱律师事务所或选择致电MOF,寻求个案解决方案。 

焱律师提醒来自中国的海外买家, 如果您的受让合约签订于 2017421日之后,您将有义务支付15% 非居民住宅物业投资税 谨请地产经纪朋友以及海外投资人审慎计量投资安省住宅物业,精打预算。


不难理解, 该项新规立法意图在于限制海外买家操作加拿大房产,立于限制外国买家投机加拿大房产,造成房市不稳定因素。 因而, 沿袭明确立法意图, 4.21新规在颁布之时,新规中并未提及是否涉及相关住宅物业的转让合约,因而容易导致不同理解,引导歧义。 就新规颁布施行以来,诸多法律实务相关专业人士中多有疑问, 明确官方立法意图及适用标准尤显重要。

如有相关疑问,欢迎致电焱律师事务所:









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