	      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.

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	      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	    

	      Tax, Legal & TRESA	    

卖农场、农地能免资本利得税吗？「合资格农业或渔业财产」终身豁免的真实门槛

卖农地、农场时，能不能用联邦《所得税法》s.110.6 的「合资格农业或渔业财产」(QFFP) 终身资本利得豁免？持牌经纪 Arthur Zhao 按 CRA 与《所得税法》现行合并版拆解：CRA 2025 报税年度口径下免税额 $1,250,000、可扣除额 $625,000（50% 计入率），以及 24 个月持有测试与两年期毛收入测试为什么比大多数持有人想的严。本文为一般信息，具体交易请由会计师与律师评估。

	      Sep 4, 2026	    

	      Tax, Legal & TRESA	    

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.

	      Sep 2, 2026	    

	      Tax, Legal & TRESA	    

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。

	      Sep 2, 2026	    

	      Tax, Legal & TRESA	    

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.

	      Sep 1, 2026	    

	      Tax, Legal & TRESA	    

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。

	      Sep 1, 2026	    