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.
The Seller Is a Dissolved Corporation: Can You Still Buy the House?
Your seller is a dissolved Ontario corporation? Two questions decide everything, and neither is the price. First: how was it struck — s.240 for cause (barely reversible) or s.241 default (revivable)? Second: how long ago — because under OBCA s.241(11), a company revived on or after the third anniversary of its dissolution does not get the forfeited property back. Ontario Broker Arthur Zhao maps both questions for buyers: who holds title now (the Crown, under the FCPA — not the Escheats Act), why revival is the Director’s discretion under s.241(9), and the offer conditions that keep your deposit protected while you find out.
看中的房子，卖方公司已经解散了——这笔交易还能不能做
你在安省看中一套房，律师 title search 却显示卖方公司已被强制解散。公司一解散，它名下没处理掉的不动产会即时、自动 forfeit 归安省王室——主管法规是《Forfeited Corporate Property Act, 2015》(FCPA)，不是很多人以为的 Escheats Act。安省持牌 Broker Arthur Zhao 从买家视角讲清：公司为什么会被解散、房子归了谁、你在哪一步会发现、以及唯一常规解法「复活公司」大概怎么走、被一条 3 年线卡在哪、要不要把它写进 offer 的条件条款。复活的具体耗时与费用不可控，须由律师评估。
Your Lawyer’s Report on Title Quotes a Clause Barring Sale to a Certain Race. Does It Still Bind Anyone in Ontario?
Found a racial covenant buried in an older Ontario home’s title and wondering whether it should scare you off the purchase? In almost every case it changes nothing about your right to buy, own, or resell — s.22 of the Conveyancing and Law of Property Act makes these covenants void and unenforceable. Broker Arthur Zhao explains why the words can still surface in a title search long after they lost all force, and the one date that decides how the law treats them.
在 title 上读到一行「不得卖给某某种族的人」——安省老房产权里的种族限制性契约，今天还算数吗？
在安省买老房，律师的 report on title 里有时会冒出一行冷冰冰的旧英文：不得把这块地卖给、租给或让某某种族的人居住。这行字今天还有效吗？会影响我买房吗？安省《Conveyancing and Law of Property Act》第 22 条给出了明确答案——但答案里藏着一个几乎人人写错的日期分水岭。地产经纪 Arthur Zhao 把「读到它」和「它有效力」这两件事拆开讲清楚。
Buying Land in Northern Ontario? Your Tax Bill Comes from the Province, Not a Municipality
Buy land in unincorporated Northern Ontario and there is no municipality to tax it — so the Province does, through Provincial Land Tax (PLT). This guide draws the boundary most buyers get wrong (Muskoka cottages usually pay municipal tax, not PLT), then walks the flat class rates ($250 per $100,000 assessed for residential, $300 commercial and industrial), the two-bill-a-year cycle, the education property tax and local board levies riding on the same bill, and the 40% registered-charity rebate. From Toronto broker Arthur Zhao.
买了北安省的地，收到的税单不是市政地税：省地税（PLT）怎么算
在北安省不设建制的地区买地买房，收到的税单不是市政地税，而是安省财政厅直接开的「省地税」（PLT）。住宅每 $100,000 评估值收 $250、商业与工业 $300、林地农地按住宅 25% 计；一年两张单（2 或 3 月预征单按上年总额 50%、6 月正式单）；账单上还有教育物业税与地方道路局、地方服务局征费。地产经纪 Arthur Zhao 讲清适用范围（Muskoka 度假屋通常不算）、税率算法与账单结构。
You Sold the Estate’s House as Executor — Can You Pay Yourself? Ontario Estate Trustee Compensation, and Why the “5% Rule” Isn’t Law
Named as the estate trustee, you sold the family home and spent months settling the estate — are you allowed to pay yourself, and how much? Yes: Ontario’s Trustee Act, s.61(1), entitles an estate trustee to a “fair and reasonable” allowance, fixed by a Superior Court judge. The catch most people miss: the famous “5%” (2.5% in, 2.5% out) is not a statutory rate — it is a courtroom convention judges have built over decades, then dial up or down against five factors. Broker Arthur Zhao breaks down the legal basis, how the house sale feeds the math, who signs off, whether it is taxed, and the one move that spares your family a fight. Educational content, not legal or tax advice.
我当执行人卖掉了遗产里的房子，能给自己拿一笔报酬吗？——安省遗产受托人报酬，法律到底怎么规定
被指定为遗产执行人，替家人卖掉了遗产里的房子、忙前忙后大半年，能不能给自己拿一笔报酬？能——安省 Trustee Act s.61(1) 给了执行人一笔「fair and reasonable」的报酬权，由 Superior Court 法官核定。但关键是：那个人人都在说的「5%」（收付各 2.5%）并不是法定比例，而是法院多年判例形成的经验参照，法官还会用五个因素上下回校。地产经纪 Arthur Zhao 讲清报酬的法律依据、卖房这笔钱怎么算进去、谁来批准、要不要交税，以及为什么最省事的一步是在立遗嘱时就把报酬写进去。教育性内容，不构成法律或税务意见。
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