法律常識
此頁內容乃涉及法律事宜, 因此只能保持英語板本. 敬請原諒. 如有任何疑問, 請向閣下的法律顧問資詢詳情.
最常被詢問的問題 Frequently Asked Questions
房地產過戶稅 Property Transfer Tax:
貨品服務稅 Goods & Services Tax:
关于新房出租退税的GST信息
经过：客户和开发商签订了一个期房（公寓）合约，公寓的合同价格是$349,000加GST。当房产交付时该公寓的市场价格是$452,000。客户在交房时支付给开发商基于购买价格$349,000的全额GST。该客户于是将该房产出租一年，然后申请GST的新房出租退税.
问题：该客户在交房时有资格获得36%的GST退税吗？
简单答案：不能
原因：GST退税资格是基于房产在交付时的合理市场价格。在该情形下，因为该房产的市场合理价格高于$450,000，因此不能享受GST退税。假设所有其他条件达到了，一个价值低于$350,000的房产在交房时可以享受36％的GST退税，价值在$350,000和$450,000之间的房产可享受部分退税，而价值高于$450,000的则不能享受退税。这对于那些购买期房以期在交房时升值的购房者们来说可能是一个没有预想到的问题。
有律师就这个问题致电加拿大税务局，但被告知先填写出租退税表格。如果你翻到表格的第E部分的D和E行，你将会看到你必须填入该房产的购买价和市场价，原因就是GST的人需要确定该房产是否升值，是否可以享受全部或部分的退税。律师问购房者怎么可能知道该房产在交付时的市场价，结果又被告知购房者应该尽最大的努力获取一个估计价格。GST的人说没必要去做一个正式评估，但他们应该或许咨询他们的房产经纪。
退休金 RRSP:
分契式物業管理法 Strata Bylaws:
Should you have any questions, please contact Spagnuolo & Company Real Estate Lawyers.
Port Coquitlam (Head Office)
560 - 2755 Lougheed Highway
Port Coquitlam, B.C. V3B 5Y9
Undivided Interest
Straight facts for B.C.'s Consumers
Buying An Undivided Interest
Consumers considering investing in residential properties that have not been stratified under the Condominium Act should get all the facts before they buy. Because the selling of undivided interest in rental properties is n new kind of transaction, it could be confused with condominium sales.
Consumers should be aware that:
- Purchasers of undivided interests do not actually own a suite. Instead they own a share of the property as a whole.
- Owners of undivided interests in property may not have the same rights and remedies available to condominium purchasers and owners through the Real Estate Act and the Condominium Act.
- Owners of undivided interests who have less than 50 per cent ownership may not be considered landlords under the Residential Tenancy Act and may not be legally entitled to evict the occupant in order to use the unit themselves.
- Owners of undivided interests may be liable should other owners default on the mortgage.
- Co-owner agreements are contractual in nature therefore disputes may have to be resolved through civil litigation.
- Consumers need to know how management of the property will take place in the absence of a strata council.
- Potential purchasers of undivided Interests should assess the maintenance fees, how maintenance will be authorized and what future obligations could develop.
- Properties sold as undivided Interests may not be required to receive municipal approval and may not meet the same stratified under the Condominium Act.
- Sales may be on an "as is, where is basis". There may be no possibility of future action against the owner/developer if the building is unsound in any way.
- If the contract contains a reversionary clause or states that the undivided interest or user agreement can be terminated, it could mean that if the contract is violated, even on a very minor point, the share of property reverts back to the seller.
- Potential purchasers should always obtain advice from an independent legal counsel and have their own lawyer or notary perform their real estate transfer.
For more information on the following subjects contact:
Condominium Act and Real Estate Act:
Real Estate Department
Financial Institutions Commission
Ministry of Finance and Corporate Relation :
New Licensing For Leaky Condo Repairs
In 1999 the B.C. government implemented the Homeowner Protection Act, creating the Homeowner Protection Office, and requiring compulsory licensing for builders and mandatory warranty coverage on new homes.
Under new regulations that came into force on October 1,2000, repair contractors who arrange, manage or perform building envelope repairs (mainly leaky condo repairs) must be licensed by the Homeowner Protection Office and must offer a warranty on the repairs from a third-party insurance company. A municipality will not issue a building permit for the repair job unless the contractor proves that it is licensed and that the proposed repairs are covered by a third-party warranty. (In areas where a building permit is not required the contractor must still meet these requirements).
The minimum warranty coverage is two years on labour and materials. If 60% or more of any wall is replaced, an additional 5-year warranty on water penetration is required.
These new regulation do not apply to buildings with less than three dwelling units, rental buildings, hotels and motels, dormitories, care facilities, buildings covered by warranty insurance, and buildings with repair costs less than the greater of $10,000 or $2,000 per unit in the building. As well, thee regulations do not apply to repairs carried out by the original builder at no charge to the owner(s) or when there is a cost-sharing agreement between the builder and the owner(s).
Strata Questions
Can a strata corporation prohibit rentals?
Under the former Condominium Act, a strata corporation could pass a bylaw to "limit" the number of strata lots that may be rented. Various court decisions held that this did not permit a strata corporation to "prohibit" rentals - in other words, the bylaws had to permit at least one rental. Under the new Strata Property Act, a strata corporation may prohibit the rental of strata lots. However, any restriction will not apply to family members (the owner's spouse, or a parent or child of the owner or of the owner's spouse).
May a strata corporation screen tenants?
Under the new Act, a strata corporation may control the conduct, but not the choice, of tenants. Strata corporations may no longer screen tenants, establish screening criteria, require the approval of tenants or require terms to be inserted in tenancy agreements.
Can an owner apply for an exemption from a rental restriction bylaw?
Yes, on the grounds that it causes hardship to the owner. The strata corporation cannot unreasonably refuse to grant an exemption. In a recent case, the court stated that economic hardship, combined with a "leaky condo" problem, might be sufficient grounds for an exemption.
What about existing rentals?
If a tenant occupies a strata lot when a rental restriction bylaw is passed, the bylaw will not apply to the strata lot until one year after that tenant moves out. If the strata lot is not rented when the bylaw is passed, the bylaw applies one year after it is passed. If a developer reserved the right to rent a strata lot for a period of time, the rental restriction does not apply until the earlier of the sale of the strata lot by the first purchaser or the expiry of the developer's rental reservation period.
Are there any new requirements for landlords?
Yes, but the bylaw will not apply to a pet living with an owner or tenant when the bylaw is passed.
Does the Standard Bylaw allow pets?
Yes, but the Standard Bylaws permit 1 dog or 1 cat, 2 caged birds, a reasonable number of fish and a reasonable number of small caged mammals.
Can bylaws restrict the age of strata lot owners?
No, but the bylaws may restrict the age of occupants of strata lots. An age restriction bylaw will not apply to persons occupying a strata lot when the bylaw is passed.
租赁房产的补充法案：
卑诗省多年以来租赁房产短缺，为了解决这个问题，省政府最近通过了一项关于房产法（“SPA”）中租赁条款的立法。
在旧的SPA中第143部分，房屋开发公司的一项关于出租的限制不适用于从开发商中接受房屋的第一任房主的居住时间和RDS规定的出租期限结束之中的较短一方。实质上就是第一任房主总是能在RDS规定的出租截止日期前将房屋出租，但之后的房主则不行。
根据补充后SPA的第143款，对于一个新提交的RDS，出租限制的规定将不适用于该单位，直至RDS中规定的出租期限到期为止。这个截止日期通常是在很长一段时间之后：可能99年甚至无限期
因此，基本上从2010年1月1日起，一个新的RDS将会让所有后来的房主/ 屋主受益，而不只是从开发商手中接过房屋的第一任房主/屋主。所有后来的房主/屋主在RDS规定的可租期限内都可以将该房出租而不受任何租赁限制条款的约束。
但这并不适用于在2009年12月31日之前提交RDS的住房建筑。下面是一些你可能会有的问题：
“RDS”代表“租赁公告”，是各种公告的一部分。开发商每次在售出5套或以上住宅时需要发布各种公告，而租赁公告是这些公告的一部分。
这对购买已经出租的房屋的买家有哪些影响？- 没有。最近的针对房产法的变化只适用于2009年12月31日后提交的房屋公告。而之前的公告则不受影响。
这是不是意味着2010年1月1日后提交的房屋公告就无权施加任何关于出租的限制了呢？这只有在租赁公告保留了可将单位出租一定时间的权利（很多人选择如此）之后才是正确的。
开发商可以选择在RDS中禁止将房屋出租，在这种情况下，出租房屋是不允许的。
这适不适用于无出租限制的情况呢？如果有些楼房设置有最多可出租房屋限制呢？如上所述，该变化对现有的单位没有任何关系，因此已有的无出租限制的单位仍然有效，并将保持如此。
几乎所有的表格“B”对于日期只字不提？只有租赁公告适用于此情况，而由房产管理公司在购买住房单位中发布的表格B跟此毫无关系。
移民與公民資訊
如果你想進一步了解有關於加拿大移民和公民的資訊, 可以到
網頁查詢更多詳細資訊 Embarkation Law Group .
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