Canada: 关于投机和空置税,开发商需要了解什么?

Last Updated: April 8 2019
Article by Edward L. Wilson, May Au and Yumeng Zhu

2018年11月27日,不列颠哥伦比亚省政府颁布了第45号法案,即《预算措施实施(投机和空置税)法》(以下简称"法案")。除非另有豁免,否则不列颠哥伦比亚省指定地区的所有住宅物业业主均须缴纳2018年及以后日历年度的投机及空置税("SVT")。SVT是省政府计划的一部分,该计划旨在尽量减少住宅市场的投机活动,并将空置和未充分利用的房产转变为不列颠哥伦比亚省居民的住房。

为了实现这些目标,省政府还推出了广泛的豁免清单,其中某些豁免适用于作为住宅物业业主的开发商。这些豁免旨在解决由于征收SVT而导致开发住宅项目潜在成本增加的担忧,以及由此对不列颠哥伦比亚省的住房可负担能力和供应能力造成的负面影响。

本文重点介绍住宅物业开发商可获得的主要豁免。我们首先简要介绍SVT的适用情况,然后对与开发相关的豁免进行更详细的阐述。有关SVT的其他信息,请参阅我们之前的文章最新出炉的投机税详情:针对投机者,超过99%的BC省居民免交此税

I. 关于SVT的基本信息

A.谁需要支付SVT以及支付多少?

SVT适用于不列颠哥伦比亚省指定应税区域[1]的住宅物业(即第1类物业)的所有业主[2]。应税地区包括大温地区(不包括狮子湾)、首都地区(不包括海湾群岛和胡安德富卡海峡)、基洛纳、西基洛纳、阿伯茨福德、奇利瓦克和米逊。 

SVT的计算方法如下:

SVT应付款= SVT税率×(业主对物业的持有比例 × 物业的评估价值) 

2018年,SVT将以0.5%的单一税率征收。2019年及以后日历年度,对于不是"非税全球收入者"的加拿大公民和加拿大永久居民,SVT将按0.5%的税率征收;对于外国人和不在加拿大个人纳税申报表上声明本人其配偶的全球主要收入的加拿大公民或加拿大永久居民("非税全球收入者"),SVT将按2%的税率征收。业主可以申请税收抵免以抵消应付的SVT税款。

B.公司、合伙企业和信托公司该缴纳多少SVT?

通过公司、合伙企业或信托持有的住宅物业可能符合0.5%的SVT税率,其中所有公司利益持有人(直接或间接控制25%或更多公司投票权或股份的个人),合伙企业利益持有人和信托受益人均为不是非税全球收入者的加拿大公民或永久居民。没有任何公司利益持有人的公司必须遵守2%的SVT税率。

C.如何遵守提交声明并缴纳SVT?

住宅物业的每个业主必须在相关纳税年度后的3月31日之前完成年度声明("声明")。住宅物业的每个业主必须单独作出声明。业主必须提交声明书,才可申请豁免,否则业主须按适用于纳税年度的最高SVT税率进行评估。尚欠政府2018年SVT税款的业主必须在2019年7月2日前缴付,否则将面临逾期付款的利息和罚款。

II. 开发商可获豁免

A.空置土地(仅限2018历年)

仅在2018年日历年度,对于截至2018年10月16日仍未包含住宅或部分改造项目的土地,不征收SVT。

B.建筑或重大改造

SVT在满足以下所有条件的情况下免于住宅物业:

1.就住宅物业上的住宅建造、安置或大幅翻新而展开的建筑活动,可包括下列任何一项活动:

  • 申请融资;
  • 申请许可证或其他必要的批准;
  • 签订设计、建造或工程合同;
  • 拆除或移除现有的改造;
  • 清理或挖掘场地;
  • 在住宅物业上建造或安置住宅或大幅翻新住宅;或
  • 住宅建造、安置或大规模翻修所需的任何其他活动;

2.业主采取合理措施确保建筑活动不会出现不当延误,如果出现任何不当延误,则延误是由业主无法合理控制的情况所引致;和

3.因建筑活动阶段的原因,该住宅物业尚不包括住宅,或者该住宅在日历年度中空置的期间("最低空置期")为90天。

C.分期住宅开发

分期住宅开发项目是在2个或更多住宅物业中开发5个或更多住宅单元,其中开发分阶段进行,住宅物业的每个业主是同一个人或按照《所得税法》(加拿大)第251(2)条所指范畴内的相关人员。

分期住宅开发的豁免和建筑或大规模翻新的豁免,实际上具备相同的条件,而这些条件必须符合才可申请相应的豁免,其中一个区别在于分期住宅开发的豁免,最低空置期的要求至少为180天(而不是90天)。

D. 空置的新盘

业主如为五个或以上住宅单元的开发商,而该开发项目内至少有一个新落成或新置住宅在该日历年度内已向公众出售,而尚未有人入住,业主可获豁免。

E.文物建筑保护

在文物保护物业内的住宅为保护、保留或提高文物建筑的价值而进行的任何活动,导致该住宅在该日历年内空置至少90天,且该保护活动采取合理措施,没有不当延误,则业主可获豁免。

F.广泛持有的业主的租赁豁免

股票在指定证券交易所上市或交易的公司所有者或某些信托的受托人,包括共同基金信托、房地产投资信托、通过信托的特定投资以及其股票在指定证券交易所上市或交易的信托,可免除租赁住宅物业的SVT。为了符合2018年的豁免条件,住宅物业内的住宅必须由租户根据租赁协议居住,每个期限不少于1个月,并且在日历年内总租期不少于3个月。要在2019年获得此项豁免资格,租户必须在一个日历年内居住不少于6个月。

G.特定业主的租赁豁免

一个住宅物业的业主还可能获得SVT豁免,如果住宅物业内的住宅租户是(1)根据租赁协议可能占用住宅的公平交易方;或(2)每个月在该住宅的居住时间比任何其他地方更长的非公平交易方。则住宅物业的所有者也可免于SVT。承租人还必须在2018年至少累计居住3个月,2019年和随后的每个日历年度至少累计居住6个月,且每次居住时间不少于1个月。此豁免适用于为开发目的而购入的二手住宅物业(例如:作为分契物业集体出售或土地整合的一部分),其中所购物业在开发前被租回给卖方或租赁予新承租人。

III. 摘要

从2019年开始,开发商将接受SVT评估,并且须为2018年开始的每个日历年提交一份声明。2018年10月16日作为空置土地所有者的开发商应考虑提交2018年声明以申请空置土地豁免。由于此豁免仅适用于2018年历年,因此开发商应考虑购买和持有空地而不会在随后的几年内开始建设活动所带来的SVT影响。除非另有豁免,否则发展商须在购买该住宅物业后的日历年度内开始建筑活动,才可获豁免。少于5个住宅单元的住宅物业开发商也应考虑SVT对建筑活动完成的影响。

[1]不列颠哥伦比亚省的应税区域的完整清单可在此处获取。

[2]该法案下"业主"的定义超出了对该词的口语使用,包括(除其他外):

  • 已登记的业主;

  • 最近一份住宅物业买卖注册合约的登记持有人;
  • 在住宅物业内已登记的终身物业下的终身租客;和
  • 按注册租约占用住宅物业的人(根据《评估法》该物业是以其名义进行评估的)。

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