房屋空置税深入了解 | Speculation and Vacancy Tax
房屋空置税深入了解 | Speculation, and Vacancy Tax: All residential property owners in the designated taxable regions must complete an annual declaration for the SVT. Where there are multiple owners of a home, a declaration must be completed by each owner, as long as they are on title.
The home homeowners can check the official government site for designated taxable regions; Link: https://www2.gov.bc.ca/gov/content/taxes/property-taxes/speculation-and-vacancy-tax/taxable-regions
Speculation and Vacancy Tax applies based on ownership as of December 31 each year; however, there are 2 important date: 1. A declaration is due on March 31, 2019; 2. Tax payment due on July 2, 2019.
Please don’t panic; there are exemptions, we are going to explain a little bit more next.
- Principal residence exemptions
- Occupied by a tenant
- Other exemptions
1st: Principal residence exemptions主要居住豁免
If you are a Canadian citizen or permanent resident of Canada, you can apply for exemptions; which also include B.C. resident for income tax purposes. But you gotta make sure you are not part of a satellite family.
Note: Spouses generally cannot claim two different principal residence exemptions unless they are living apart from spouse for work or medical reasons.
This exemption generally applies to an owner who lives at a place for a longer period in a calendar year than any other place unless the following conditions are met:
- Lived in a home before going into residential care
- Away from home for medical reasons
- Person with a disability lives in the residence
- Lived in the residence before moving out of province
- Away from home for other reasons (valid once every ten years)
2nd: Occupied by a tenant 有租客居住可以豁免
The house owners can rent his/her property out to be exempt; however, rent it to their children or spouses cannot be accepted. Plus; a non-arm’s length tenant does not need to have a written rental
agreement in place or pay rent.
Tenants must occupy the residence for at least 6 months of the year: the property can be rent to different tenants; also can combine the number of months rent to an arm’s length tenant.
What can you do if you are a foreign owner? You can rent to a tenant who is: 1. A Canadian citizen or permanent resident; 2. resident of B.C. for income tax purposes as at December 31; 3. Not a member of a satellite family; 4. Have a B.C. income for the calendar year that is equal to or greater than 3 times the annual fair market rent for the entire residential property.
3rd: Other Exemptions 其他豁免
Other Exemptions: Please check the link for detail.
4th: Tax Credit
B.C. residents Canadians who are not satellite families:
⇒Up to $2,000 per owner on a secondary property
⇒Up to $2,000 per property in the case of multiple owners
Non-B.C. resident Canadians who are not satellite families
⇒5% based on income claimed in B.C. and the tax credit cannot reduce the tax rate below the rate for an equivalent B.C. resident
Foreign owners and satellite families
⇒20% (5% in 2018) of their B.C. income and the tax credit cannot reduce the tax rate below the rate for an equivalent B.C. resident
BC省房屋投机税和物业房屋空置税
BC省政府规定指定所有税区域内的住宅业主必须完成空置税的年度申报。如果房东拥有多个物业，必须每一个都要申报。
房东可以在指定的应税区域查看官方政府网站查看哪些地区需要申报; 链接：https：//www2.gov.bc.ca/gov/content/taxes/property-taxes/speculation-and-vacancy-tax/taxable-regions
投机和空置税每年的截止日期为12月31日; 有两个重要日期房东需要特别注意：1。2019年3月31日前要申报; 2. 2019年7月2日前要交纳税款 (如果您没有得到豁免）。
豁免，我们接下来会解释一下以下三种情况：
- 主要居住豁免
- 被租客占用
- 其他豁免
1：主要居住豁免
如果您是加拿大公民或加拿大永久居民，您可以申请豁免; 其中还包括BC居民（房东有正常的报税）。但是你必须确保你不是卫星家庭（俗称太空人）。
注：配偶一般不能申请主要居住豁免，除非他们因工作或医疗原因或与配偶分居。
如果您能满足以下条件， 依然可以享受豁免：
- 在进入护理院 之前住在家里
- 出于医疗原因离开住所
- 残疾人住在住所
- 搬出省外之前住在你的家里
- 出于其他原因远离家乡（每十年有效一次）
第二名：由租户占用有租客居住可以豁免
房主可以出租他/她的物业; 但是，不可以将其租给子女或配偶。
租户必须在一年中居住至少6个月：该物业可以租给不同的租户; 也可以合并租金。什么是合并租金？？有些租户是按照市场价格租房， 有些侧不是； 如果一年中有半年是按照市场价格就可以了。
如果房东是海外投资者或海外买家，你可以怎么做？您可以租给以下符合豁免条件的租户：1。加拿大公民或永久居民; 2.BC居民并且有报税的租户; 3.不是卫星家庭的成员; 4. 在BC省年收入比租金大于3倍； 举个例子： 如果租金是1000， 租客的收入必须是3000.
3：其他豁免其他豁免
其他豁免：请查看链接以获取详细信息。
4：税收抵免
卑诗省居民不是卫星家庭的加拿大人：
⇒第二套房产每位业主最多2000抵免
⇒如果是一个物业有多个业主，有最多2,000抵免
不属于卫星家庭的非卑诗省居民加拿大人
⇒5％抵免，基于卑诗省的收入和税收抵免，但不能将税率降低到相当于卑诗省居民的税率以下
海外业主和卫星家庭
⇒20％（2018年5％）的卑诗省收入和税收抵免； 但不能将税率降低到相当于卑诗省居民的税率以下
