2020年房屋投机与空置税的最新变化

1. 卑诗省政府，2019年从外国业主口袋中掏出1.15亿加元投机与空置税（简称SVT）（2018年度）。此税将用于资助可负担房屋计划。

2. 这笔税款，90%来自外国业主/太空家庭业主。

3. 税款来自11783名业主，代表着9386套住房。

4. SVT主要针对外国人/太空家庭/不在卑诗省报税的业主。目的是让空置房屋投放出租市场。SVT税款直接用于资助可负担房屋。

1.  Tax rate increase for foreign owners and satellite families: In its inaugural year, all SVT taxpayers were subject to a tax rate of 0.5%. In the second year, the tax rate rises to 2% for foreign owners and satellite families. ☞外国人和太空家庭业主，SVT将上升为房屋政府估值的2%（去年是0.5%）。

2. Water-access only properties: Owners who have residential properties that cannot be accessed by road and are not within a short walking distance to a public or private road will be exempt from paying the tax. This change is retroactive to the 2018 tax year.☞只能从水路进出的物业，或不能从公路/私家路短距离走路进出的物业，2020年将会免除SVT。今年从这类物业主收进的税款，政府将会退还业主。

4.  Strata accommodation properties: All owners of a strata accommodation property, also known as strata hotels, are exempt. The property must meet the definition of strata accommodation as defined in the Assessment Act. The exemption will now end Dec. 31, 2021.☞所有套房酒店业主将继续得到豁免。2021年12月31日终止此类豁免。

5.  Strata condominiums with rental restrictions: Strata condo property owners who were restricted from renting when the SVT became law will continue to qualify for an exemption. This is a grandfathering exemption, which means new owners and owners subject to new rental restrictions do not qualify. The exemption will now end Dec. 31, 2021.☞有出租限制条例的公寓业主：SVT出台前就有出租限制规定的公寓，业主今年继续得到豁免（老姜注：老人老办法规则）。SVT出台后，新业主/新出租限制规定将不会得到豁免。2021年12月31日终止此类豁免。

6.  New declaration requirements to prevent tax avoidance: Every corporation, business partnership or trust will be required to provide the same information on their interest holders as required by individual owners. Corporations that do not have corporate interest holders will be required to verify this in their declaration. In addition, foreign corporations will be required to provide a Canadian business number or certify that they do not have a business number, and Canadian spouses of foreign owners will be required to provide their social insurance number.☞对于以公司/信托名义购买房屋的业主，必须申报房屋所有权所占比例。纯外国人公司将会要求填写商号；联名业主，配偶有加拿大身份的业主要求提供社保号。