楼花转让过程中，一手买家交的定金 + 一手买家的利润 + 转让费，是要缴纳HST的，如果一手买家被认为是“非自住+炒房”目的。
税局规定，详情如下， 政府网站链接：http://www.cra-arc.gc.ca/E/pub/gi/gi-120/README.html
“非自住+炒房”者的特征如下
不要以为只有利润部分才上HST的税，交DEPOSIT也要上，看一下例子
Example 5
A first purchaser enters into a purchase and sale agreement for a new house with a builder (Builder A) and pays a deposit of $10,000 at that time. The first purchaser does not make any further payments to Builder A. The first purchaser subsequently assigns the agreement to an assignee purchaser for $15,000. If the sale of the interest in the house from the first purchaser to the assignee purchaser is subject to GST/HST, tax applies to the full $15,000. This is the case even if the assignment agreement identifies that the $10,000 is a recovery of the deposit that the first purchaser paid to Builder A.
一手买家，炒房的人，没有HST rebate.
If the first purchaser (the assignor) makes a taxable sale of an interest in a house, i.e., the first purchaser is a builder and assigns the purchase and sale agreement to an assignee purchaser, the first purchaser would not be eligible for either a GST/HST new housing rebate or provincial new housing rebate as they did not acquire the house for use as their primary place of residence. Even if the sale of the interest in the house by the first purchaser is not subject to GST/HST (i.e., in situations where the first purchaser is not a builder of the house), the first purchaser would generally not be eligible for either a GST/HST new housing rebate or a provincial new housing rebate as the conditions for claiming the rebates are not met (e.g., ownership of the house would not transfer to the first purchaser, but to the assignee purchaser).
早在2011年7月，税局就给“新房”做好的定义，“新房”包括大规模装修，推倒重建之后，立刻出售的房产。这些“新房”出售之后，要缴纳13%的HST。例如，300万把新房卖掉了，需要交纳HST税款 39万，然后再上所得税。
推倒重建，其实是给政府和地产经纪打工，房主自己很难赚到钱。
New house
The term "new house" used in this info sheet refers to a newly constructed or substantially renovated house or condominium unit. A house that has been substantially renovated is generally given the same treatment under the GST/HST as a newly constructed house. Extensive modifications must be made to a previously occupied house in order to meet the definition of a "substantial renovation" for GST/HST purposes. For a full explanation of the factors to consider in deciding if a substantial renovation has taken place
以上讨论的是HST，即，消费税。
你去饭馆吃饭，结账时，除了付饭钱，还要付HST，即，消费税。
新房转让，如果第一手买家被认定为是“炒卖+非自住”则要缴纳HST,即 13%x(利润+已交的定金+转让费）。至于这笔钱是第一手买家付还是assignee付，要双方商定。如果是第一手买家付，REBATE就永远拿不回，或要退回；而assignee 依然有机会从CRA获得rebate。
大家一定要注意这个HST问题，这和转让的利润，capital gain, 没有一毛钱关系。
转让过程中，无论是否盈利，如果第一手买家被认定是“非自住+炒房”则一定要支付HST。如果获利，还要缴纳所得税。所得税按照实际所得100%的BUSINESS INCOME加到当年的其他所得上一并上税。因为是炒房所得，不是资本利得，所以不能按照资本利得上税。多伦多星报，早在2013年就披露了税局对炒房所得和资本利得认定上面的区别，大家一定要擦亮眼睛，看清楚加拿大的税制，不要参与炒房，越来越多的人被查税，补税，炒房根本没法赚钱。呼唤业界良心转发这个帖子，不要对炒房推波助澜，不能为了佣金害自己的客人。以前不知道，忽悠了客人，还来得及补救，为客户请最好的会计师策划一下，尽量减少损失，才是有良心的专业人士。
现在炒楼花的风气从CONDO蔓延到house楼花了。
这不是闹着玩儿的，少数华人律师不懂炒房的情况下，在转让时需要交HST，办理手续时，没有处理HST。日后税局追查，通常都会要求一手买家补交。
我们举个例子，35万买的CONDO，交给建筑商7万定金，之后转让，转让价37万，利润2万，转让费5000。如果一手买家被认为是“炒楼+非自住”，应缴的HST= 13% X (70,000+20,000+5000)=12，350
如果一手买家当年所得加上炒楼花的所得，税阶是33%,2万炒楼利润应缴所得税6,6000.
HST+所得税，共缴纳18，950，实际所得1050，与投资金额7万元相比，收益率1.5%。
何苦去炒楼花？不要为税局和其他人打工，自己承担被税局稽查的风险。
税局规定，详情如下， 政府网站链接：http://www.cra-arc.gc.ca/E/pub/gi/gi-120/README.html
“非自住+炒房”者的特征如下
- The person offers to sell their interest in the house or takes other actions to attract buyers before, or while, the house is under construction.
- The person finances the purchase of the house by a short-term mortgage, or an open mortgage that can be paid off without penalty, rather than by a long-term or closed mortgage.
- Financing of the house is beyond the person's means and that person is relying on the increased value and saleability of the house, or an interest in the house, in a rising housing market.
- The person is an individual and their stated intention to occupy the house as a place of residence is not supported by the circumstances of the case. For example, an individual has a family of four and enters into a purchase and sale agreement for a one-bedroom condo unit where they are not contemplating any changes in family circumstances.
- The person's pattern of activity is such that their occupancy of the house does not have the qualities or characteristics of being permanent. For example, the person purchases more than one house at or around the same time. This factor may be given extra weight where the person has previously entered into a purchase and sale agreement for purposes of selling the house or an interest in the house. There are no outward indicators to support a contrary primary intention (i.e., an intention contrary to an intention of resale). For example, an individual is selling a condo unit, one or more of the above factors are present, there are no physical actions or evidence that the individual's primary intention was to live in the condo unit, use it as a vacation home, or rent it to another individual for use as their place of residence, and no evidence that the sale of the condo unit was triggered by some unforeseen event.
不要以为只有利润部分才上HST的税，交DEPOSIT也要上，看一下例子
Example 5
A first purchaser enters into a purchase and sale agreement for a new house with a builder (Builder A) and pays a deposit of $10,000 at that time. The first purchaser does not make any further payments to Builder A. The first purchaser subsequently assigns the agreement to an assignee purchaser for $15,000. If the sale of the interest in the house from the first purchaser to the assignee purchaser is subject to GST/HST, tax applies to the full $15,000. This is the case even if the assignment agreement identifies that the $10,000 is a recovery of the deposit that the first purchaser paid to Builder A.
一手买家，炒房的人，没有HST rebate.
If the first purchaser (the assignor) makes a taxable sale of an interest in a house, i.e., the first purchaser is a builder and assigns the purchase and sale agreement to an assignee purchaser, the first purchaser would not be eligible for either a GST/HST new housing rebate or provincial new housing rebate as they did not acquire the house for use as their primary place of residence. Even if the sale of the interest in the house by the first purchaser is not subject to GST/HST (i.e., in situations where the first purchaser is not a builder of the house), the first purchaser would generally not be eligible for either a GST/HST new housing rebate or a provincial new housing rebate as the conditions for claiming the rebates are not met (e.g., ownership of the house would not transfer to the first purchaser, but to the assignee purchaser).
早在2011年7月，税局就给“新房”做好的定义，“新房”包括大规模装修，推倒重建之后，立刻出售的房产。这些“新房”出售之后，要缴纳13%的HST。例如，300万把新房卖掉了，需要交纳HST税款 39万，然后再上所得税。
推倒重建，其实是给政府和地产经纪打工，房主自己很难赚到钱。
New house
The term "new house" used in this info sheet refers to a newly constructed or substantially renovated house or condominium unit. A house that has been substantially renovated is generally given the same treatment under the GST/HST as a newly constructed house. Extensive modifications must be made to a previously occupied house in order to meet the definition of a "substantial renovation" for GST/HST purposes. For a full explanation of the factors to consider in deciding if a substantial renovation has taken place
以上讨论的是HST，即，消费税。
你去饭馆吃饭，结账时，除了付饭钱，还要付HST，即，消费税。
新房转让，如果第一手买家被认定为是“炒卖+非自住”则要缴纳HST,即 13%x(利润+已交的定金+转让费）。至于这笔钱是第一手买家付还是assignee付，要双方商定。如果是第一手买家付，REBATE就永远拿不回，或要退回；而assignee 依然有机会从CRA获得rebate。
大家一定要注意这个HST问题，这和转让的利润，capital gain, 没有一毛钱关系。
转让过程中，无论是否盈利，如果第一手买家被认定是“非自住+炒房”则一定要支付HST。如果获利，还要缴纳所得税。所得税按照实际所得100%的BUSINESS INCOME加到当年的其他所得上一并上税。因为是炒房所得，不是资本利得，所以不能按照资本利得上税。多伦多星报，早在2013年就披露了税局对炒房所得和资本利得认定上面的区别，大家一定要擦亮眼睛，看清楚加拿大的税制，不要参与炒房，越来越多的人被查税，补税，炒房根本没法赚钱。呼唤业界良心转发这个帖子，不要对炒房推波助澜，不能为了佣金害自己的客人。以前不知道，忽悠了客人，还来得及补救，为客户请最好的会计师策划一下，尽量减少损失，才是有良心的专业人士。
现在炒楼花的风气从CONDO蔓延到house楼花了。
这不是闹着玩儿的，少数华人律师不懂炒房的情况下，在转让时需要交HST，办理手续时，没有处理HST。日后税局追查，通常都会要求一手买家补交。
我们举个例子，35万买的CONDO，交给建筑商7万定金，之后转让，转让价37万，利润2万，转让费5000。如果一手买家被认为是“炒楼+非自住”，应缴的HST= 13% X (70,000+20,000+5000)=12，350
如果一手买家当年所得加上炒楼花的所得，税阶是33%,2万炒楼利润应缴所得税6,6000.
HST+所得税，共缴纳18，950，实际所得1050，与投资金额7万元相比，收益率1.5%。
何苦去炒楼花？不要为税局和其他人打工，自己承担被税局稽查的风险。
