文章内容
作者[麦子谷子] 发表于[2013-07-09 03:08:33]
表格填到一个地方卡壳了。
我是2011年12月的购房合约,在2013年26日完成的过户文件。5% GST.
记得当时公证人跟我讲,如果是出租物业且有出租合约,可以得到部分的GST退税。
但是在填写那份GST/HST NEW RESIDENTIAL RENTAL PROPERTY REBATE APPLICATION时候,第G项,RPOVINCIAL NEW RESIDENTIAL RENTAL PROPERTY REBATE AMOUNT,不知道如何填写。
我是2011年12月的购房合约,在2013年26日完成的过户文件。5% GST.
记得当时公证人跟我讲,如果是出租物业且有出租合约,可以得到部分的GST退税。
但是在填写那份GST/HST NEW RESIDENTIAL RENTAL PROPERTY REBATE APPLICATION时候,第G项,RPOVINCIAL NEW RESIDENTIAL RENTAL PROPERTY REBATE AMOUNT,不知道如何填写。
British Columbia provincial NRRP rebate
You are entitled to claim a provincial NRRP rebate for some of the provincial part of the HST that became payable before April 1, 2013, for your newly constructed or substantially renovated rental property that is situated in British Columbia if:
you are entitled to claim an NRRP rebate for some of the federal part of the HST (even if you cannot claim a rebate for the federal part of the HST because you are eligible to claim a public service body (PSB) rebate in respect of that tax, you may be eligible to claim a provincial NRRP rebate in respect of the provincial part of the HST); or
you would have been entitled to claim that rebate if:
the fair market value (FMV) of the qualifying residential unit at the time tax became payable on the purchase or self-supply was less than $450,000; or
in the case of land, if the FMV of the land or site in the residential trailer park at the time tax became payable on the self-supply was less than $112,500.
Note
The provincial NRRP rebate for some of the provincial part of the HST is not available where the tax on the sale or self-supply of a residential rental property in British Columbia becomes payable after March 31, 2013.
这个有朋友帮忙解释一下好吗?非常感谢!!