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.
How an Ontario Property Ends Up Sold for Unpaid Taxes
Thinking about bidding on an Ontario tax-sale property? Before you tender, get clear on what you are actually buying: an as-is parcel with no guaranteed possession, a title the municipality will not warrant, a 20% deposit, and 14 days to pay the balance if you win — plus how the years-long arrears process works and where the sale money goes.
安省地税欠到最后，房子是怎么被政府公开卖掉的
安省地税长期欠缴，市政府最终会把房子公开出售（tax sale）。本文按时间线讲清整套法定程序：哪一年才可能注册证书、一年赎回期内谁能付清保住房子、拍卖还是投标、款项最后怎么分——以及为什么这不是「捡漏」而是一门定价风险的专业活。
A Support-Arrears Debt on Your Title Search: It Is Not a Lien — It Is a Writ That Can Add Aliases
Found a support-arrears execution on a title search against a name like the seller's — or your own? Before anything else, ask whether the debt even belongs to the registered owner: FRSAEA s.44(2.1) lets a support creditor add aliases and spelling variations to the writ, and Land Titles Act s.136(6) and s.136(7) make a mismatched name decisive at the land registrar. The instrument actually named a lien — s.43 — is personal-property-only (real property appears zero times) and never reaches title; what can sit on land is a s.44 writ of seizure and sale or, separately, a s.42 charge. Broker Arthur Zhao explains how to tell which one you are looking at, and how the s.44(6) recording gap can move your closing date.
产权检索里冒出一笔抚养费欠款——它不是「留置权」，是一张能追加化名的 writ
安省产权检索里跳出一笔陌生的抚养费欠款，很多人第一反应是「被下了留置权」。但《家庭责任与抚养费欠款执行法》(FRSAEA) 里叫 lien and charge 的 s.43 只及于动产、走 PPSA，根本不上土地记录；真正会出现在产权检索里的，是 s.44 的 writ of seizure and sale（经 sheriff 依《土地登记法》s.136 递交），以及把支持令本身登记成的一笔 land charge (s.42)。更关键的是 s.44(2.1)：抚养费债权人可单方面把付款人用过的化名、拼写变体追加进 writ——这让它的撞名风险结构性高于普通判决执行令。持牌经纪 Arthur Zhao 拆解机制与交割影响。
Not Just for Non-Resident Sellers: Why Every Ontario Estate Trustee Needs a CRA Clearance Certificate Before Distributing
Many Ontario executors think the CRA clearance certificate is a non-resident-seller thing. It is not. Income Tax Act s.159(2) requires the legal representative of any estate to obtain a certificate before distributing property; skip it and s.159(3) makes you personally liable up to the value distributed. Even keeping the house for yourself counts as a distribution (s.159(3.1)). Broker Arthur Zhao explains how this differs from the s.116 non-resident certificate and what it means for your selling timeline.
不只是境外卖家——安省每一位遗产受托人，分家产之前都该先拿 CRA 那张清税证明
遗产的房子卖了、钱到手，受益人催着分——但作为执行人／受托人，你在分配之前少做了一件事：向 CRA 申请清税证明。加拿大《所得税法》s.159(2) 要求法定代表人分配任何遗产财产前先取得证明，否则依 s.159(3) 以所分配财产价值为限个人担责；连自己留下房子（s.159(3.1)）都算分配。这跟境外卖家那张 s.116 证明是两回事。持牌经纪 Arthur Zhao 拆解两者区别与对卖房时间表的影响。
Two ID Checks, Two Rulebooks: Why Your Ontario Real Estate Lawyer Verifies You Even After Your Agent Already Did
Cleared your agent’s ID check, then handed the same passport to your closing lawyer? The second pass is not duplication — the lawyer works from the Law Society of Ontario’s By-Law 7.1, a rulebook entirely separate from the federal PCMLTFA/PCMLTFR regime your agent answers to. This guide walks the lawyer’s side: why the duty splits into identification and verification, the three ways a lawyer can confirm who you are, the $7,500 aggregate cap on cash to a lawyer, when the source-of-funds question is triggered, which clients are exempt, and why Ontario lawyers — despite the wording of the federal regulations — do not report you to FINTRAC. Broker Arthur Zhao explains.
经纪查过我身份证，律师为什么还要再查一遍？——安省买房，两套反洗钱规则各管一段
买房时经纪查过一次身份证，到了律师楼律师又查一遍——很多人以为是走过场。其实这是两套独立的反洗钱义务：经纪那次来自联邦 PCMLTFA／PCMLTFR，律师那次来自安省律师公会 By-Law 7.1 Part III。本文讲清「识别」与「核实」的分层、律师会问的 8 项信息、三种核实身份的方法、什么时候会问「钱从哪来」、哪些客户可豁免，以及付给律师的现金为何有 7,500 元的上限（超过即不得收取）。持牌经纪 Arthur Zhao 拆解。
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