	      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

	      Tax, Legal & TRESA	    

美国公民在安省卖自住房：加拿大免税了，美国国税局那边可能还要交

你是加拿大税务居民、同时是美国公民或绿卡持有者，在安省卖掉自住房：加拿大的自住房免税（PRE）可能让你一分税不交，但美国按公民身份对全球所得征税，IRC §121 的增值排除只到 USD $250,000／$500,000，超出部分可能要向 IRS 交税——而且加拿大没交税，就没有可抵扣的外国税收抵免。本文讲清这个落差和该找谁。

	      Sep 8, 2026	    

	      Tax, Legal & TRESA	    

Vacant Land Condominium in Ontario: When a Detached House Has a Condominium Corporation on Title

A vacant land condominium looks like an ordinary detached house, but title runs through a condominium corporation under Ontario’s Condominium Act, 1998. What it really is, why “freehold” is the trap, and the documents to demand before you sign.

	      Sep 7, 2026	    

	      Tax, Legal & TRESA	    

看着像独立屋，产权上却有一家共管公司：安省「空地共管」到底是什么

安省「空地共管」（vacant land condominium）的房子外观像独立屋，产权上却挂着一家共管公司。它法律上就是 freehold condominium，但 freehold 不等于没有共管公司。本文用《Condominium Act, 1998》一手条文讲清这层语义差、申报书能管到什么，以及买前该要哪些文件。

	      Sep 7, 2026	    

	      Tax, Legal & TRESA	    

Transferring the House to Beat Creditors: How Ontario’s Fraudulent Conveyances Act Undoes It

An Ontario owner signs the house over to a spouse or child for a nominal price to dodge creditors. How the Fraudulent Conveyances Act lets creditors set it aside — and where an honest buyer's protection starts and stops.

	      Sep 6, 2026	    

	      Tax, Legal & TRESA	    

把房子低价过户给亲戚就能躲债主？安省《欺诈性转让法》怎么把这笔过户撤销

安省《欺诈性转让法》(Fraudulent Conveyances Act) 下，为逃债把房产低价或无偿过户给亲戚，可被债权人申请撤销。逐条拆解第 2 条的意图要件、第 3 条的善意三要件盾，以及为什么「我付过钱」本身不是抗辩，善意买家又在什么边界内受保护。

	      Sep 6, 2026	    

	      Tax, Legal & TRESA	    

The Half-Hectare Rule: When Your Backyard Is Big Enough for CRA to Tax Part of Your Home Sale

Ontario’s principal residence exemption covers your home and its land — but only up to half a hectare (about 1.24 acres). Beyond that, the Income Tax Act deems the excess land not to count, unless you can establish it was necessary — not merely desirable — for living there. Where the rule actually lives in the Act, and what it takes to rebut the exclusion.

	      Sep 5, 2026	    

	      Tax, Legal & TRESA	    

院子超过半公顷，卖自住房时免税可能被砍一块：安省「大院子」业主该懂的 CRA 规则

在安省卖自住房，很多大地块业主以为全额免税——但自住房免税默认只覆盖到半公顷（约 1.24 英亩）。超出部分依《所得税法》s.54 被推定不算自住房，除非你能证明它对居住「必要」。本文讲清这条规则的机制、砍的是哪部分、以及推翻推定要证明什么。

	      Sep 5, 2026	    

	      Selling	    

Selling Farmland in Ontario? The Farm Capital Gains Exemption Is Bigger Than You Think — and Harder to Earn

The qualified farm or fishing property (QFFP) exemption can shelter up to $1,250,000 of capital gain on a 2025 farm sale — but two profiles routinely fail to qualify: owners who held vacant farmland as an investment, and owners who rented their land to a farmer instead of working it themselves. Here is how to tell which side of the line your Ontario property is on before you sell.

	      Sep 4, 2026	    