现在申请NRST退税的朋友, 每一个案例都必须回答一下问题, 您做好准备了吗?

 

Guide to the Requirements to Evidence Beneficial Ownership of Property in Relation to the Payment and Rebate of Tax under Subsection 2(2.1)

关于第2款(2.1)项下的税款支付及退税,须就财产的实际拥有权提供证据的规定指引

Land Transfer Tax Act

土地转让税法

 

In order to evidence who is the beneficial owner of land for purposes of rebating the 15% tax under clause 2.1(5)(a), (b) or (c) of the Act (commonly known as the Non-Resident Speculation Tax [“NRST”]), the facts and circumstances sworn or affirmed to below should substantiate who the beneficial owner of the land and single-family residence was and is. A separate affidavit is to be made for each transferee named in the conveyance upon which the NRST was paid. Each affidavit is to be sworn or affirmed to by each rebate applicant(s)/transferee(s) separately, setting out a brief description of the lands involved together with a statement of the facts and circumstances of the purchase and ownership of the land.

为了证明谁是申请15%海外买家税NRST( 条款2.1 (5)(a), (b)或(c)) 退税的物业的实际受益人,以下宣誓或确认的事实和情况应证实谁是该土地和家庭住宅的受益所有人。在申请NRST退税时,须为转让契约中所列明的每一位受让人单独作出陈述。每份陈述须分别由每一退款申请人/受让人宣誓或确认,并列明有关土地的简要说明,以及购买土地及拥有土地所有权的事实和情况。

 

 

The affidavit must also include the following statements:

宣誓还必须包括以下陈述:

 

  1. I (set out name) am applying for a rebate of the NRST paid at the time I acquired my home, with the municipal address of (fill in the municipal address).

我(填写姓名)正在申请在我购买该物业时支付的NRST的退税,物业地址(填写您所持物业的具体地址)。

 

  1. I started to occupy the home as my principal residence on (YYYY/MM/DD) and have continued to occupy it to (Present or YYYY/MM/DD). Attached hereto as an exhibit is evidence for each month of my occupation of the home as my principal residence.

我于(年/月/日)开始以该物业为主要居所,并一直住到(现在或年/月/日)。并同时附上自您入住以来,每个月的居住证明(例如每月的银行对账单、网络账单、电话费账单等。注意:房屋保险、水电气账单、地税单不被政府认可) 

 

  1. I am the beneficial owner of the land and always have been since (set out date) when the beneficial ownership was acquired by the registration of Instrument No. (AANNNNNN) and the applicable land transfer tax ($NNNNNN) and NRST ($NNNNNN) was paid.

本人是该土地的实际受益人,自(房屋交接日期), 即 Registration of Instrument No. (AANNNNNN) 和土地转让税($NNNNNN) 和 海外买家税 ($NNNNNN) 支付日起。

 

  1. The other beneficial owners of the land are (set out names) and their relationship to me at the time I purchased the home is (set out relationship status).

土地的其他受益所有人是(列出姓名)和他们在我购买房屋时与我的关系是(列出关系状态)。如果没有可以忽略。

 

  1. Other transferees named in the conveyance are (set out names) and their relationship to me at the time I purchased the home is (set out relationship status).

转让契(Transfer)中提及的其他受让人是(列出姓名),他们与我在购买房屋时的关系是(列出关系状况)。如果没有可以忽略。

 

  1. All monies and other considerations utilized in the acquisition of the land relating to the conveyance were beneficially owned by (set out the name) and the source of the funds was (set out the name). (If the origin of any part of the consideration was anyone or anything other than the beneficial owner (i.e a gift), fully explain the circumstances).

在购买该土地及其所包含住宅时所使用的所有资金的受益人均为(物业所有人,姓名),而资金来源为(列明名称)。(如果任何部分的资金来源是受益所有人以外的任何人,例如父母赠与,请充分说明情况)。

 

  1. That my annual income is $NNNNNN; and attached hereto as an exhibit are my Income Tax Return(s) and accompanying Notice of Assessment or Notice of Reassessment(s) since the year before the purchase of the land. Attached hereto as an exhibit are my bank account statements evidencing payment of the mortgage, utilities, municipal taxes, condo fees, insurance.

我的年收入是$ nnnnn;在此附上我的个人所得税申报表,以及购买土地前一年以来的评估通知书或重新评估通知书。同时附上我的银行账户对账单,证明我支付了抵押贷款、水电气账单、地税、公寓管理费用和保险。

 

  1. If the applicant bought the land with his or her spouse: That my spouse’s annual income is $NNNNNNN; and attached hereto as an exhibit are my spouse’s Income Tax Return(s) and accompanying Notice of Assessment or Notice of Reassessment(s) since the year before the purchase of the land. Attached hereto as an exhibit are my spouse’s bank account statements evidencing payment of mortgage, utilities, municipal taxes, condo fees, insurance.

如果申请人与他或她的配偶一起购买土地:我配偶的年收入是$ nnnnnn;在此附上我配偶的个人所得税申报表,以及自购买土地前一年起的评估通知书或重新评估通知书。作为附件的是我配偶的银行账户对账单,证明他/她支付了抵押贷款、水电气账单、地税、公寓管理费用和保险。

 

  1. If the applicant’s income (and his or her spouse’s income) is not sufficient to cover expenses for the house (e.g., mortgage, utilities, municipal taxes, condo fees, insurance, and upkeep) explain where the funds to pay for the land and its expenses came from.

如果申请人的收入(以及他或她的配偶的收入)不足以支付购房费用(如抵押贷款、水电气账单、地税、公寓管理费用、保险和维修费用),请说明用于支付土地费用的资金来自何处。

 

  1. All obligations, including any mortgage obligations, responsibilities, acts or omissions pertaining to the land during the period of time it was and is vested in me has and will be performed by me.

所有的义务,包括任何抵押的义务,责任,行为或不作为,在我拥有该物业期间,它是属于我,并将由我履行。

 

  1. Attached hereto as an exhibit is a photocopy of the agreement of purchase and sale pursuant to which I obtained beneficial ownership of the land and paid the NRST;

在此附上一份买卖协议的复印件作为附件,根据该协议,我获得了土地的实益所有权并支付了NRST;

 

  1. If the land were to be sold, all proceeds of the sale will belong to (set out name)

如果土地要出售,所有出售所得将属于(注明姓名,一般是物业所有人)

 

  1. If I should die, the land would pass through my estate and be disposed of through the applicable inheritance laws. Or, if not, explain how ownership of the land would change upon your death.

如果我去世了,土地将通过我的遗产,并通过适用的继承法处理。或者,如果没有,解释一下你去世后土地所有权会如何变化。

 

  1. I am entitled to all income from the property OR, the income from the property belongs to (set out name).

本人有权享有该财产的所有相关利益和收益,或该财产的利益和收益属于(填写姓名)。

 

  1. I do not hold the land in trust for anyone OR, I hold the land in trust for (set out the name and relationship).

我不为任何人持有信托土地,或者,我持有信托土地(填写名称和关系)。

 

Note: The Compliance Branch of the Ministry of Finance may require further evidence of the beneficial ownership of the land and the circumstances surrounding the conveyance. If the source of the funds to purchase the land is not from the beneficial owner, an affidavit from the source of the funds may be required.

注:财政部Compliance Branch可能需要进一步的证据证明土地的实际所有权和转让的情况。如果购买土地的资金来源不是受益所有人,可能需要资金来源的宣誓书。