以公司或信托名义买房：透明登记与税务后果

BC 省政府：官方原文

The registry is intended to end hidden ownership of land in B.C.

生效日：未注明 · 核对日：2026-10-19 · ✅源 · 下次复核：2027-04-19

BC 省政府：官方原文

Beneficial land owners are people who own or control land indirectly, such as through a corporation, partnership or trust.

生效日：未注明 · 核对日：2026-10-19 · ✅源 · 下次复核：2027-04-19

BC 省政府：官方原文

Whenever an application is made to register an interest in land, a transparency declaration must be filed by the transferee.

生效日：未注明 · 核对日：2026-10-19 · ✅源 · 下次复核：2027-04-19

BC 省政府：官方原文

The Land Owner Transparency Registry does not allow the public to see personal information, such as date of birth, social insurance number or home address.

生效日：未注明 · 核对日：2026-10-19 · ✅源 · 下次复核：2027-04-19

BC 省政府：官方原文

1% of the fair market value up to and including $200,000

生效日：未注明 · 核对日：2026-10-19 · ✅源 · 下次复核：2027-04-19

BC 省政府：官方原文

2% of the fair market value greater than $200,000 and up to and including $2,000,000

生效日：未注明 · 核对日：2026-10-19 · ✅源 · 下次复核：2027-04-19

BC 省政府：官方原文

3% of the fair market value greater than $2,000,000

生效日：未注明 · 核对日：2026-10-19 · ✅源 · 下次复核：2027-04-19

BC 省政府：官方原文

Further 2% on residential property over $3,000,000

生效日：未注明 · 核对日：2026-10-19 · ✅源 · 下次复核：2027-04-19

BC 省政府：官方原文

if you're a foreign national, foreign corporation or taxable trustee, you must pay the additional property transfer tax

生效日：未注明 · 核对日：2026-10-19 · ✅源 · 下次复核：2027-04-19

BC 省政府：官方原文

Metro Vancouver Regional District

生效日：未注明 · 核对日：2026-10-19 · ✅源 · 下次复核：2027-04-19

BC 省政府：官方原文

the tax rate is 20% on the fair market value of your proportionate share

生效日：未注明 · 核对日：2026-10-19 · ✅源 · 下次复核：2027-04-19

BC 省政府：官方原文

Foreign entities and taxable trustees are not eligible for the exemption.

生效日：未注明 · 核对日：2026-10-19 · ✅源 · 下次复核：2027-04-19

CRA：官方原文

You, your current or former spouse or common-law partner, or any of your children lived in it at some time during the year

生效日：未注明 · 核对日：2026-10-19 · ✅源 · 下次复核：2027-04-19

CRA：官方原文

there must not have been any corporation (other than a registered charity) or partnership that was beneficially interested in the trust at any time in the year.

生效日：未注明 · 核对日：2026-10-19 · ✅源 · 下次复核：2027-04-19

加拿大税务局：官方原文

held by the taxpayer for less than 365 consecutive days prior to the disposition

生效日：未注明 · 核对日：2026-10-19 · ✅源 · 下次复核：2027-04-19

CRA：官方原文

This deeming rule is applicable to all taxpayers, including corporations.

生效日：未注明 · 核对日：2026-10-19 · ✅源 · 下次复核：2027-04-19

BC 省政府：官方原文

Starting January 1, 2025, the BC home flipping tax will apply to income earned from the sale of a beneficial interest in residential property located in B.C. if the beneficial interest was held for less than 730 days.

生效日：2025-01-01 · 核对日：2026-10-19 · ✅源 · 下次复核：2027-04-19

CRA：官方原文

Affected owners do not need to file a return or pay the underused housing tax (UHT) for 2025 and subsequent calendar years.

生效日：未注明 · 核对日：2026-10-19 · ✅源 · 下次复核：2027-04-19

CRA：官方原文

Please note the requirement to file a UHT return and pay the tax still applies to the 2022, 2023, and 2024 calendar years.

生效日：未注明 · 核对日：2026-10-19 · ✅源 · 下次复核：2027-04-19

BC 省政府：官方原文

This tax is different from Vancouver's empty homes tax and the Government of Canada's Underused Housing Tax.

生效日：未注明 · 核对日：2026-10-19 · ✅源 · 下次复核：2027-04-19

BC 省政府：官方原文

3% for foreign owners and untaxed worldwide earners

生效日：2026 年 · 核对日：2026-10-19 · ✅源 · 下次复核：2027-04-19

BC 省政府：官方原文

1% for Canadian citizens or permanent residents of Canada who are not untaxed worldwide earners

生效日：2026 年 · 核对日：2026-10-19 · ✅源 · 下次复核：2027-04-19

BC 省政府：官方原文

The tax rate for a corporation, trustee or business partner will be the highest rate applicable to any of the corporate interest holders, beneficial owners or business partners if they held the residential property individually.

生效日：未注明 · 核对日：2026-10-19 · ✅源 · 下次复核：2027-04-19