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)
Land Transfer Tax Act
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:
- 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).
- 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.
- 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。
- 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).
- 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).
- 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).
- 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.
- 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.
- 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.
- 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.
- 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;
- If the land were to be sold, all proceeds of the sale will belong to (set out name)
- 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.
- I am entitled to all income from the property OR, the income from the property belongs to (set out name).
- I do not hold the land in trust for anyone OR, I hold the land in trust for (set out the name and relationship).
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.