按揭税务

For example, if you pay $1500 a month for your mortgage and another $100 a month for an auto loan and $400 a month for the rest of your debts, your monthly debt payments are $2000. ($1500 + $100 + $400 = $2,000.) If your gross monthly income is $6000, then your debt-to-income ratio is 33 percent.

税务保险

Rental tax calculator

HST Caculator

CRA my account

CRA my business

Ontario individual tax calculator

全新出租民宅 HST 退税 HST new residential rental property rebate

退税电话： Tel: 1-800-959-5525

Quick method of accounting for HST

税率计算

non-residential tax

fax: 613-941-6905, tel:1-855-284-5946

安省遗嘱查验税 probate taxes

列志文山市地税局

保险信息：

IBC 加拿大保险局

home closing protection RESRX

常用保险词汇：

all peril
broad form

burglar alarm system 防盗警报系统

named form
Guananteed Replacement Cost
single limit
water damage
sewer back up
additional living expense
voluntary medical expense
voluntary property damage
liability coverage

税务信息：

MPAC

CRA Sudbury Fax: 1-705-670-6218

常用税务词汇：
Tax clearance certificate 清税证明, 外籍人士清税证明 Alien tax clearance certificate

多伦多市不动产税 Toronto Property Tax

在多伦多市购置物业，业主每年必须按时向市政府缴纳不动产税。 http://www.toronto.ca/taxes/property_tax/index.htm

安省物业交易税 Ontario Land Transfer Tax

一般来讲，在安省购置物业，买方在交割的时候都需要向安省缴纳一次性的物业交易税。

其税率如下：

$55,000 以下（包括$55,000）	0.50%
$55,001 至 $250,000	1.00%
$250,001 至 $400,000	1.50%
$400,001 以上	2.00%

比如，你购买了一栋价值$500,000的房产。你需要缴纳的安省物业交易税为$6,475。

计算如下：

$55,000	0.50%	$275
$195,000	1.00%	$1,950
$150,000	1.50%	$2,250
$100,000	2.00%	$2,000
总金额 $500,000		$6,475

英文说明：

Land Transfer Tax In general, if you buy land or an interest in land in Ontario, you must pay Ontario’s land transfer tax, whether or not the transfer is registered at one of Ontario’s land registry offices. Land includes any buildings, buildings to be constructed, and fixtures (such as light fixtures, built-in appliances and cabinetry). Land transfer tax is normally based on the amount paid for the land, in addition to the amount remaining on any mortgage or debt assumed as part of the arrangement to buy the land. In some cases, land transfer tax is based on the fair market value of the land, for example, where:· A lease can exceed 50 years; · Land is transferred from a corporation to one of its shareholders; and · Land is transferred to a corporation, if shares of the corporation are issued.

Land Transfer Tax RateCurrent tax rates (effective from June 1, 1989)· 0.5% of the value of consideration for the transfer up to and including $55,000, · 1% of the value of the consideration which exceeds $55,000 up to and including $250,000, and · 1.5% of the value of the consideration which exceeds $250,000, and · 2% of the amount by which the value of the consideration exceeds $400,000 for land that contains at least one and not more than two single-family residences.

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