【2017新闻】多伦多上调市级土地转让税

Original 2017-02-18 Claire*奔尼助理 多伦多西区地产兄弟

本周三（2月15日），多伦多市议会通过了市一级的土地转让税（Land Transfer Tax）新规定，3月1日起正式生效。尽管税率上升，但是首次购房者退税额也有所增加，这意味着他们的税务负担基本没有加重。

按照新的土地转让税规则，住宅房产（Residential）成交价中25万到40万之间的部分增加0.5%的附加税（目前税率为1%）；房价中超过200万以上部分加征0.5%附加税（目前为2%）。

IMPORTANT Changes to
Toronto LTT APPROVED
- Effective March 1, 2017

City of Toronto Council has approved changes to the Toronto Land Transfer Tax that mean additional Toronto Land Transfer Tax costs for some home buyers with a closing date on or after March 1, 2017, when it will be harmonized with the provincial LTT.

to see the detailed City of Toronto Notice on the "original" proposed changes posted in December 2016 (NOTE: changes made to original proposals as per below).

Status

The following changes to the Toronto Land Transfer Tax were considered and approved by Toronto City Council on February 15, 2017. The changes are effective AS OF MARCH 1, 2017, for real estate transactions closing on or after this date:

Added an additional LTT of 0.5% of the value of a residential or non-residential property from $250,000 to $400,000 (an additional $750)
Added an additional LTT of 0.5% of the value of a residential property above $2 million
Added an additional LTT of 0.5% of the value above $400,000 of a non-residential property
Increasing the maximum allowed First-Time Home Buyer Rebate to $4,475, up from $3,725
Amended the first-time home buyer rebate program eligibility rules to restrict rebate eligibility to Canadian citizens or permanent residents of Canada

TREB Efforts Achieved Significant Concessions – First-Time Buyers Protected

TREB undertook a comprehensive campaign to oppose the proposed changes. As a result of these efforts, significant concessions were made to the proposals that went forward for City Council's consideration as follows:

Under the original proposal, first-time buyers would have been forced to pay an additional $475 in Toronto LTT. However, TREB pushed for an increase in the rebate from $3,725 to $4,475, meaning first-time buyers will not face an increase.
Many first-time buyers would have lost eligibility for the first-time buyer rebate entirely, meaning a total LTT increase of $4,475. TREB pushed back and all first-time buyers will be eligible for a rebate.
As a result of TREB's efforts, first-time home buyers will NOT see any change.

（图片来源于：Toronto Real Estate Board）

以大多伦多地区平均房价（大约70万）计算，这意味着买家需要多缴750元的税。对于200万以上的豪宅买家来说，成交价每增加100万，就要多缴5000块钱。

新增的税金无疑会加重买房者的负担，但在多伦多地产局（TREB）等机构的呼吁下，新规定将首次购房者的退税从原先的3725元增加到4475元，这意味着他们的税务负担基本没有加重。

不过，退税计划将不再适用于所有的首次购房者，仅限加拿大公民或加拿大永久居民。

同一日，市议会还通过了本市2017年预算。今年的开支比去年增加2.6%，市民生活中的一些费用，从TTC车票到滑冰场的费用都有所上调。

对业主来说，他们还要面临水费和和垃圾收集费上涨。以后者而言，小垃圾桶每年为122.66元（增加4.9元），中号垃圾桶139.32元（增加23.94元），大号垃圾桶每年339.21元（增加44.07元）

市议会在投票通过了增加地税2%的议案。以一幢房产评估价值为587,471元的房子来说，2%的地税上涨意味着每年地税增加69元，加入其它费用后是96元，其中包括0.5%的士嘉堡地铁沿线费，0.5%的“城市建设基金”等。