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NRST退税,省政府挖好了新坑,就等你来了

(Last Updated On: 2021-04-27)

明显能感觉到:NRST的退税,到了2020年比之前几年都难;而就在2020一年中,9月开始就比5月难,然后到了11月初省长宣布疫情赤字之后,更难了。

你以为省府给退税增加难度到头了吗?用马三立的话说:先生都算到了,妹油。

​时间到了2021年的2月,省府开始以一种全新的形式来为难所有的申请人了。

省府说最新的要求是根据 clause 2.1 (5) (a), (b) or (c) of the NRST Act 来制定的,可是我查了,没找到;然后我问了省府的AB (advisory board, 相当于解读法律规章的部门),到现在也没回复我这个2.1(5)是从哪儿来的。

最新要求是:任何想退NRST海外买家税的人,都需要单独再加一个宣誓,内容总结起来一共15条,我贴在本文最后了。

省政府这不是吹毛求疵,而是刺刀见红直接挖坑给你跳。这15条里,第2、3、6、7、9条,有诱人说错话的意图。你一旦话以宣誓的形式说出来了,如果不能提供足够的证明,就算搞到最后的上庭阶段赢面都小。

在这里普及一下,申请NRST退税,如果纯从流程上来说,有四个阶段 (stages):

  1. 第一个阶段是大家都知道的申请 (applicaiton),当然我们希望我们所有的客户,都能在这个阶段就搞定了
  2. 第二个阶段可以算是抗辩 (objection),比如省府在申请中拒绝了退税要求,我们可以再反驳回去
  3. 第三个阶段是申诉 (appeal),请注意上面两个阶段,面对的还只是省府的 junior/senior audit officer,没出 land taxes audit 部门,但到了第三阶段,申诉主理人是省府外面请的CPA,为的是图一个“公允”的名声
  4. 如果申诉还是没成,还有最后一步,咱们安省高法见

​四年来,以上四个阶段我们都经历过了,借用苏轼的一句:犯其至难而图其至远。

难归难,作为从2017年为客户退NRST至今【零失败】的我们,现在要做的,用评书语风来说就是:兵来将挡、水来土掩。我们踏实准备资料、和省府官员有效交流、出现异常以经验来处理,就可以了。

最后,附上省政府最新要求的15条宣誓原文。注:不同的officer要求的不太一样,比如心大的那几位,就只要了其中几条。但我把所有的都贴出来,让大家心里有数。

  1. I am applying for a rebate of the NRST paid at the time I acquired my home, with the municipal address of…
  2. I started to occupy the home as my principal residence on… and have continued to occupy it to…
  3. I am the beneficial owner of the land and always have been since …
  4. The other beneficial owners of the land are… and their relationship to me at the time I purchased the home is…
  5. Other transferees named in the conveyance are… and their relationship to me at the time I purchased the home is…
  6. All monies and other considerations utilized in the acquisition of the land relating to the conveyance were beneficially owned by… and the source of the funds was from…  (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)…
  7. That my annual income is $…… 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…
  8. If the applicant bought the land with his or her spouse: That my spouse’s annual income is…… and attached hereto as an exhibit are my spouse’s Income Tax Return(s) and accompanying Notice of Assessment……
  9. If the applicant’s income is not sufficient to cover expenses for the house, explain where the funds to pay for the land and its expenses came from…
  10. 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…
  11. 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;
  12. If the land were to be sold, all proceeds of the sale will belong to…
  13. 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…
  14. I am entitled to all income from the property that…
  15. I do not hold the land in trust for anyone…

Danny Chen,JKtax Director & COO,全面负责事务所的运作和管理。办公电话 905-940-1999;邮件 admin@jktax.ca;工作微信 jkre-danny

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