	      Category	    

Tax, Legal & TRESA

税法与监管：HST、土地转让税、律师费、BRA、TRESA、RECO。 HST, Land Transfer Tax, lawyer fees, BRA, TRESA reform, RECO rules.

买家 · Buyer 细分Buyer subtopics 工具与知识库Buyer Toolkit & Reference 交割与条件Closing & Conditions 公寓专题Condo Buyer Guide 首次 · 新移民 · 投资First-Time, Newcomer & Investing 出价策略Offer Strategy 税法与监管Tax, Legal & TRESA 看房与验房Viewing & Inspection

	      Rental	    

人在海外、房在加拿大：非税务居民出租房怎么报税（25%预扣、NR6 与 Section 216 全流程）

根据加拿大税务局（CRA），非税务居民收到加拿大不动产的租金，默认要按毛租金的 25% 缴纳 Part XIII 预扣税；这笔税由你的加拿大代理人（通常是物业经理或委托的会计/亲友）在每次收租后代扣，并在租金支付或入账的次月 15 日前上缴 CRA。如果你想改成按净租金（扣掉费用后）交税、甚至拿回多扣的部分，需要走 NR6 和 Section 216 这两条路。下面我按顺序讲清楚。

	      Jun 15, 2026	    

	      Tax, Legal & TRESA	    

Think Your Ontario Property Assessment Is Too High? How to Challenge MPAC with an RfR and ARB Appeal

If MPAC over-assessed your property, you have the right to challenge it for free. Here is how the Request for Reconsideration (RfR) and Assessment Review Board (ARB) appeal work, the deadlines, the evidence that wins, and why your 2026 assessment is still frozen at 2016 values.

	      Jun 14, 2026	    

	      Tax, Legal & TRESA	    

安省地税评估太高了？教你用 RfR 和 ARB 合法挑战 MPAC 评估值

MPAC 把你的房子评高了，地税就要多交？其实你有权免费申诉。本文讲清 Request for Reconsideration（RfR）和 Assessment Review Board（ARB）上诉的流程、截止日、要交什么证据，以及为什么 2026 年的评估值还停在 2016 年。

	      Jun 14, 2026	    

	      Tax, Legal & TRESA	    

The Federal Underused Housing Tax (UHT), Explained: Who Must File, Who Must Pay, and the Three Things Ontario Owners Must Not Confuse

The federal Underused Housing Tax (UHT) is a 1% annual tax on vacant or underused Canadian residential property owned by non-resident non-Canadians, with a filing duty that can reach some Canadian owners. Here is who must file (even when exempt), who must pay, the exemptions, deadlines, penalties, and the 2025 wind-down — plus a clean comparison against Toronto's Vacant Home Tax and the foreign-buyer ban.

	      Jun 14, 2026	    

	      Tax, Legal & TRESA	    

联邦空置住房税 (UHT) 全解：谁要申报、谁要缴税、安省业主必须分清的三件事

联邦空置住房税 (UHT) 是对非居民非加拿大人持有的空置加拿大住宅征收的 1% 年税，但申报义务可能延伸到部分加拿大业主。本文讲清谁必须申报（即使免税）、谁必须缴税、豁免、截止日、罚款，以及 2025 年起的最新废止安排——并与多伦多空置房屋税、外国买家禁令彻底区分。

	      Jun 14, 2026	    

	      Tax, Legal & TRESA	    

Selling Canadian Property as a Non-Resident: The Section 116 Clearance Process (and That 25% Holdback)

When a non-resident sells Canadian real estate, the buyer is legally entitled to withhold 25% (50% on certain property) of the sale price until the seller obtains a CRA Section 116 clearance certificate. Here is the process, the timelines, the T2062 forms, and the lawyer and accountant roles.

	      Jun 14, 2026	    

	      Tax, Legal & TRESA	    

非居民卖加拿大房产：Section 116 合规证明全流程（25% 预扣是怎么回事）

非居民卖加拿大房产，买方会被法律要求从成交价里预扣 25%（某些物业 50%）直到卖方拿到 CRA 的 Section 116 合规证明。本文讲清流程、时限、T2062 表格和律师/会计师的角色。

	      Jun 14, 2026	    

	      Tax, Legal & TRESA	    

Canada’s Foreign Buyer Ban Is Extended to 2027: Who’s Banned and the Key Exceptions

Canada's Prohibition on the Purchase of Residential Property by Non-Canadians Act now runs to January 1, 2027. It bars non-citizens and non-permanent residents from buying residential property (buildings of 3 units or fewer), with exceptions for some students, work-permit holders, and spousal co-purchases. Here's the breakdown.

	      Jun 13, 2026	    