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本帖最后由 闲云野鹤 于 2017-6-9 10:07 编辑
https://www.lavenuecondos.com/are-you-eligible-for-the-gst/qst-new-housing-rebate/
新房退税计算器：
https://www.guidehabitation.ca/en/pagename/calculatrice-de-taxes-habitations-neuves
CRA网站说明：
http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/cnstrctn/nwhsngrbt-eng.html#eligibility
http://www.cra-arc.gc.ca/E/pbg/tf/rc7190-ws/rc7190-ws-10-16e.pdf
Revenue Quebec 网站说明：
http://www.revenuquebec.ca/en/salle-de-presse/nouvelles-fiscales/2012/2012-02-28.aspx
房东网马云:
GST/HST 新房退税那点事儿
http://www.58fd.net/blog/carolma/gst-hst-%E6%96%B0%E6%88%BF%E9%80%80%E7%A8%8E%E9%82%A3%E7%82%B9%E4%BA%8B%E5%84%BF-%E4%B8%80
http://www.58fd.net/blog/carolma ... 0%E6%A1%88%E4%BE%8B
公式：
联邦退税 （所付的GST *36%）：房价在35万或以下的，联邦退税 =房价（base price） *5%*36%，最高到$6,300封顶 房价在35万到45万之间的，（$450，000 – 房价）/100，000 *6300 （联邦退税随着房价上升迅速递减 ） 房价一旦超过45万，就没有联邦退税
魁省退税（所付的QST*50%）：
1.房价低于20万时，魁省退税 = 房价 （base price）*9.975%*50%， 最高可到$9975 封顶
2.房价在20万到30万之间的，（$300，000 – 房价）/100，000 *9975， （魁省退税随着房价上升迅速递减 ）
3. 当房价超过30万，就没有魁省退税了
举例说明：用链接2的计算机算出：
1 ，买房20万，最后退税后付216,375
Purchase price
| Price before taxes | = $ 200,000.00 | | Tps paid = price * 5% | + $ 10,000.00 | | Tvq paid = price * 9.975% | + $ 19,950.00 | | Tps refunded = Tps paid * 36% * factor (max $6,300) | - $ 3,600.00 | | Tvq refunded = Tvq paid * 50% * factor (max $9,975) | - $ 9,975.00 | | Total price after tax and refunds. | = $ 216,375.00 |
2.买房25万，最后退税后付277,950.00
Purchase price
| Price before taxes | = $ 250,000.00 | | Tps paid = price * 5% | + $ 12,500.00 | | Tvq paid = price * 9.975% | + $ 24,937.50 | | Tps refunded = Tps paid * 36% * factor (max $6,300) | - $ 4,500.00 | | Tvq refunded = Tvq paid * 50% * factor (max $9,975) | - $ 4,987.50 | | Total price after tax and refunds. | = $ 277,950.00 |
3. 买房30万，最后退税后付339,525.00
Purchase price
| Price before taxes | = $ 300,000.00 | | Tps paid = price * 5% | + $ 15,000.00 | | Tvq paid = price * 9.975% | + $ 29,925.00 | | Tps refunded = Tps paid * 36% * factor (max $6,300) | - $ 5,400.00 | | Tvq refunded = Tvq paid * 50% * factor (max $9,975) | - $ 0.00 | | Total price after tax and refunds. | = $ 339,525.00 |
4. 买房45万，没有退税付517,387.50
Purchase price
| Price before taxes | = $ 450,000.00 | | Tps paid = price * 5% | + $ 22,500.00 | | Tvq paid = price * 9.975% | + $ 44,887.50 | | Tps refunded = Tps paid * 36% * factor (max $6,300) | - $ 0.00 | | Tvq refunded = Tvq paid * 50% * factor (max $9,975) | - $ 0.00 | | Total price after tax and refunds. | = $ 517,387.50 |
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发表于 2017-6-8 21:31:05
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