土地转移税（欢迎税）

闲云野鹤

在蒙特利尔买房后有哪些税收？

首先最大项的当属LAND TRANSFER FEE ，即土地转让税，俗称欢迎税。这个款项是付给政府的，由买家支付。一间房屋每转让一次，政府都收取一笔土地转让税。该税项的金额大小与房屋的售价直接挂钩，具体的计算方法在魁省和蒙特利尔如下：

• Province of Quebec, outside of Montreal:
  
  
  • 0.5% on the first $ 50,000;
  • 1.0% of the slice of $ 50,001 to $ 250,000;
  • 1.5% on the amount exceeding $ 250,001.
    
    
• In Montreal:
  
  
  • 0.5% on the first $ 50,000;
  • 1.0% of the slice of $ 50,001 to $ 250,000;
  • 1.5% on the tranche of $ 250,001 to $ 500,000;
  • 2% on the tranche of $ 500,001 to $ 1 million;
  • 2.5% on the amount exceeding $ 1,000,001.
    
    

The resulting total is the amount of transfer tax.

以下是不用交欢迎税的情况：

Exemption from payment of transfer tax
Upon transfer of an immovable, the acquirer may be exempt from the payment of transfer duties in the following situations:

• the tax base is less than $ 5,000;
• this is a transfer between parents or
  
  
  • in direct ascending or descending line (son, daughter, father, mother)
  • Spousal (see definitions)
  • between stepfather or stepmother and son or daughter,
  • between stepfather and stepmother and step-son or step-daughter;
    
    
• the transfer of property to his company by a shareholder holding over 90% shares in the company or vice versa.
  
  

Several other exemption situations provided for by the Act respecting duties on transfers of immovables。

例如买了一间60万的房子土地转让税是：

• 0.5% on the first $ 50,000;=50000*0.5%=250
• 1.0% of the slice of $ 50,001 to $ 250,000; =200,000*1%=2000
• 1.5% on the tranche of $ 250,001 to $ 500,000; =250,000*1.5%=3750
• 2% on the tranche of $ 500,001 to $ 1 million; =(600,000-500,000)*2%=2000
  
  

250+2000+3750+2000=8000

政府相关网站：

http://www4.gouv.qc.ca/FR/Portail/Citoyens/Evenements/acheter-renover-maison/Pages/droit-mutation-immobiliere-taxe.aspx

http://ville.montreal.qc.ca/portal/page?_pageid=44,80257&_dad=portal&_schema=PORTAL

土地转让税计算器：要选择省市的名字，要小心的是montreal 不等于montreal ouest。

http://www.ratehub.ca/land-transfer-tax