	      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	    

Relocating for a New Job? A Stage-by-Stage Map of Which Home-Sale and Purchase Costs Count as Moving Expenses in Canada

Moving because of a new job or full-time studies, with your new home at least 40 km closer to the new work location? Follow one relocation from offer to tax return: which costs of selling the old home, carrying it while vacant, and buying the new one the Income Tax Act lets you deduct on line 21900, which it excludes, and what paperwork to keep at each stage.

	      Sep 29, 2026	    

	      Tax, Legal & TRESA	    

因新工作搬家、新家离新工作地点近了至少 40 公里：卖旧房的佣金和律师费，能在报税时抵扣吗？

为新工作或全日制上学搬家并卖掉旧房，地产佣金、律师费、按揭提前还清罚金可作为搬家费用，用 Form T1-M 计算、填在报税表 line 21900，抵新工作地点的收入，当年不够抵的可结转。关键门槛：新家比旧家离新工作地点至少近 40 公里（加拿大《所得税法》s.248(1)、s.62）。

	      Sep 29, 2026	    

	      Tax, Legal & TRESA	    

Before You Dig in an Ontario Backyard: Who Each Party Is in the Locate System, and the One Set of Lines No One Has to Mark

Before you dig in an Ontario backyard — a fence post, a tree, a garden bed — the law casts you as the “excavator” and Ontario One Call as the corporation that relays your free locate request to the members who own the buried lines. Here is who each party is, what each one must do and by when, the preconditions in s.10 before a shovel goes in, and the one set of lines — your own private wiring — that the statute does not require anyone to mark.

	      Sep 28, 2026	    

	      Tax, Legal & TRESA	    

自己在后院挖土之前，安省法律要求你先做一件事：向 Ontario One Call 申请管线定位

在安省，业主自己在后院立围栏、种树、挖泳池之前，法律要求先向 Ontario One Call 提交一份免费的管线定位申请。据《Ontario Underground Infrastructure Notification System Act, 2012》，「excavator」的定义包括任何动土的个人；在所有可能受影响的会员回应之前不得开挖，标准申请下会员须在 5 个工作日内回应。本文讲清楚申请流程、要核对什么，以及违规的法律后果。

	      Sep 28, 2026	    

	      Tax, Legal & TRESA	    

Signing an Ontario Purchase Agreement with DocuSign: What the Law Says at Each Step

Can you sign an Ontario Agreement of Purchase and Sale with DocuSign? Follow one document through a deal and see which parts of Ontario’s Electronic Commerce Act, 2000 do the work: the electronic signature (s.11(1)), the writing requirement (s.5), expressing offer and acceptance on screen (s.19(1)), the default rules for when a document is sent and received (s.22), each party’s consent (s.3), and the short list of documents the Act still leaves out (s.31).

	      Sep 28, 2026	    

	      Tax, Legal & TRESA	    

在安省，房产买卖合同能用 DocuSign 电子签吗？

在安省买卖房屋，能不能用 DocuSign 一类电子签名签买卖合同（APS）？《Electronic Commerce Act, 2000》怎么说、排除了什么，以及为什么「房产合同不能电子签」的旧说法其实来自 2013 年前已被删除的一条法律。

	      Sep 28, 2026	    

	      Tax, Legal & TRESA	    

Sold an Ontario Rental at a Loss? The Tax Rules Treat the Land and the Building as Two Separate Losses

The price you paid for a rental was really two prices — the land and the building — and Canadian tax law treats a loss on each of them differently when you sell. A building loss is not even a capital loss; a land loss can be, unless the property was for personal use or the buyer is your spouse or a company you control. Here is how each half is handled under the Income Tax Act, plus the spousal-rollover rule that can wipe the loss out before you start.

	      Sep 28, 2026	    

	      Tax, Legal & TRESA	    

亏本卖掉投资房，那笔亏损就能抵税吗？三道关下，它可能归零、被「冻结」，或递延给别人

亏本卖掉出租或投资物业，资本损失不一定能用来抵税。据加拿大《所得税法》：自用物业的亏损归零（s.40(2)(g)(iii)）；出租房建筑物属折旧资产、不产生资本损失（s.39(1)(b)）；卖给配偶默认按成本滚转、当年根本不实现亏损（s.73），卖给自己控制的公司且对方仍持有则构成 superficial loss、当年被拒但递延（s.54、s.53(1)(f)）。本文讲清三道关，以及容易混淆的按市价计税规则。

	      Sep 28, 2026	    