从GLOBAL AND MAILS:
The government’s most anticipated measure involves cracking down on foreign buyers who used loopholes to avoid paying taxes on real estate speculation.
Under the new rules, taxpayers will be required to report on their income tax returns the sale of a property for which they claim the so-called principal residence exemption. Under Canadian tax rules, homeowners do not pay taxes on the increased value – or capital gains – of the sale of their principal residences. In order to make that designation, a homeowner, their current or former spouse or any of their children must have lived in the home at some time during the year for which the designation is claimed.
以后加拿大人也好,外籍人士也好卖房要豁免税收要申报了,而且一年恐怕一个家庭也就一套了。
The federal government said the change will ensure that the principal residence exemption is used only by Canadian residents and that families designate just one property as their principal residence in a given year. 从这句话来看,只有永久居民和加拿大公民可以申请免税了
Morneau said that foreign buyers who were not residents at the time a home was bought will no longer be able to claim a principal residence exemption, and that families will only be able to designate “one property as the family’s principal residence for any given year.” 这里似乎把留学生,有工签的都给否定了,如果你买的的时候不是加拿大的永久居民或公民,那么你以后卖的时候,就必须交税了。
整个税务变得很复杂了,今年会计们高兴了。