我刚刚谷歌了一下:
His party has set out a new
Housing Affordability Levy that means if the NDP were elected May 9, all Metro Vancouver home owners would have to declare their home ownership each year. All owners of Metro Vancouver homes who do not pay federal and provincial income tax an annual provincial property tax of two per cent of that year’s BC Assessment value of the home.
This tax would apply to any home owner, whether they are a foreign national, a Canadian living overseas or a Canadian living in Canada, but not paying income tax – no matter how long they have owned the property.
In fact, the levy applies to every owner of a Metro Vancouver home. However, the long list of exemptions would mean that the vast majority of local residents would not pay it.
Home owners who are resident in Canada and liable for federal and provincial income taxes of more than the amount of their personal levy amount would be exempt from paying it, which would capture most working and retired people. Those paying income taxes of less than the levy amount would pay the difference.
Also, anyone who has lived in their home for more than five years (and currently lives there) would be exempt, whether or not they are liable for Canadian income tax, which would capture many more people, including most seniors.
There would also be exemptions for various other cases, such as residents with no taxable income or war veterans, even if they have lived in the home for less than five years.
Further, any owner who rents out their property and declares the rental income in Canada would also be exempt from the levy.
The idea is based on the Housing Affordability Levy
proposal issued last year by UBC Sauder School of Business adjunct professor Tom Davidoff, whom Eby and the NDP have been consulting with on the idea since Christy Clark and the Liberals rejected the proposal and applied the 15 per cent foreign buyer Property Transfer Tax.