AZ 房产 AI 顾问
Arthur Zhao · Real Estate Broker
您好！我是 AZ 房产 AI 顾问
基于 Arthur Zhao 100+ 篇专业文章，
为您解答买房、卖房、投资、贷款等问题。
Powered by AZ Real Estate Partners
输入售价 + 房贷余额，立即看清佣金 + HST、律师费、mortgage discharge、提前还款罚金、property tax 调整、NRST 25% 预扣、capital gains 税。一页给出 closing 当天律师 trust ledger 的预估净到手。 Enter your sale price and outstanding mortgage to see commission + HST, legal fees, mortgage discharge, prepayment penalty, property tax adjustment, 25% NRST withholding, and capital gains — the same line items your lawyer’s trust ledger uses on closing day.
一句话答案：净到手 = 售价 − 房贷余额 − 佣金 (含 HST) − 律师费 − discharge 费用 − mortgage 罚金 − property tax 调整 − NRST/capital gains。安省自住房卖家最大单笔扣项是佣金 + HST（约 5.65% 售价）；非居民卖家额外被加方律师从售价里预扣 25% 作 NRST，CRA 出 Section 116 Compliance Certificate 后退回。 Short answer: Net proceeds = sale price − outstanding mortgage − commission with HST − legal fees − discharge − mortgage penalty − tax adjustment − NRST / capital gains. The largest single line for an Ontario principal-residence seller is commission + HST (≈ 5.65% of price). Non-resident sellers see the buyer’s lawyer hold back 25% of the gross sale price as NRST until CRA issues a Section 116 Compliance Certificate.
资料依据：According to the Income Tax Act (Canada) s.116, the Excise Tax Act (HST), the Land Titles Act of Ontario, and TRESA 2024 (Trust in Real Estate Services Act) — all citations 2026 current. Source: According to the Income Tax Act (Canada) s.116, the Excise Tax Act (HST), the Land Titles Act of Ontario, and TRESA 2024 (Trust in Real Estate Services Act) — all citations 2026 current.
佣金 = (挂牌方 % + 买方经纪 %) × 售价。GTA 默认 2.5% + 2.5% = 5%。再叠加 HST 13%，佣金侧实际成本 ≈ 5.65% × 售价。挂牌合同（Listing Agreement）签字时所有数字写死，closing 由律师从售价里直接划付到挂牌经纪信托账户。 Commission = (listing % + cooperating %) × price. GTA standard is 2.5% + 2.5% = 5%, plus HST 13%. Effective commission cost ≈ 5.65% of sale price. All figures are locked when you sign the Listing Agreement; on closing, your lawyer wires the commission directly from the sale price to the listing brokerage’s trust account.
详细对比：见 佣金结构详解 与 完整卖房流程。 Deep dive: see the commission breakdown and the full selling process.
这是 net sheet 上波动最大的一项。挂牌前 必须 打电话问银行要书面 payout statement。 This is the most volatile line on a seller’s net sheet. Always request a written payout statement from your lender before listing.
公式：剩余本金 × 现行合约利率 ÷ 12 × 3。$450K 余额 × 5% ÷ 12 × 3 ≈ $5,625。 Formula: remaining principal × contract rate ÷ 12 × 3. $450K × 5% ÷ 12 × 3 ≈ $5,625.
浮息合同基本不会触发 IRD。Variable mortgages almost never trigger IRD.
IRD = (合约利率 − 当前同剩余期限 posted rate) × 剩余本金 × 剩余年限。利率下行周期 IRD 经常 $15K+。 IRD = (contract rate − current posted rate for remaining term) × remaining principal × remaining years. In a falling-rate environment, IRD frequently exceeds $15K.
五大行各有计算口径，差异显著。书面报价是唯一可信来源。Each Big Five bank uses a different IRD methodology — significant variance. Only the written quote is reliable.
① 打银行电话报”想要 mortgage payout statement，预计 closing 日 [日期]”· ② 等 3–5 个工作日拿书面报价 · ③ 把数字填进上方计算器 · ④ 如果罚金离谱，考虑用 portability（贷款带到下一套房）或 assumability（让买家承接贷款），可省全部罚金。 ① Call your lender — request a “mortgage payout statement, projected closing date [date]” · ② Receive the written quote in 3–5 business days · ③ Plug the figure into the calculator · ④ If the penalty is severe, ask about portability (carrying the mortgage to your next home) or assumability (buyer assumes the loan) — both can eliminate the penalty entirely.
打开 Mortgage Penalty 计算器Open the Mortgage Penalty Calculator →规则：谁拥有这一天，谁付这一天的税。律师在 Statement of Adjustments 上把当年市政税按 365 天 pro-rate。 The rule: whoever owns the property on a given day pays tax for that day. Your lawyer pro-rates the annual municipal tax by 365 days on the Statement of Adjustments.
实操：把上一年 final tax bill 寄给律师，律师按 closing 日切日数。常见尾差几百到一两千。 Practical: send last year’s final tax bill to your lawyer; they cut on the closing day. Net effect typically a few hundred to ~$2K.
谁触发：卖家在 closing 时不是加拿大税务居民。
怎么扣：买方律师按毛售价 25% 留在 trust，直到 CRA 出 Section 116 Compliance Certificate。
退款：填 T2062 申报实际 capital gain，CRA 核完按”实际税 vs 25% 毛额”差额退款，等 4–8 个月正常。
Who: Sellers who are not Canadian tax residents on closing day.
Mechanic: The buyer’s lawyer holds 25% of gross price in trust until CRA issues a Section 116 Compliance Certificate.
Refund: File T2062 to report actual capital gain; CRA refunds the difference between “actual tax” and the 25% holdback. 4–8 months is normal.
资料依据：Income Tax Act (Canada) s.116 · Form T2062 (CRA, 2025 revision)。Source: Income Tax Act (Canada) s.116 · Form T2062 (CRA, 2025 revision).
免税情形：整段持有期间是 principal residence（自住房），全免。每户每年只能指定一处。
计税情形：投资房 / 出租房 / 楼花转让 / 部分自住部分出租。
公式：(售价 − ACB) × 50% inclusion × 边际税率。安省 2025 顶档 53.53%。
Exempt: Principal residence for the full ownership period — fully exempt. One designation per family per year.
Taxable: Investment properties, rentals, pre-construction assignments, mixed use.
Formula: (sale price − ACB) × 50% inclusion × marginal rate. Ontario 2025 top combined rate 53.53%.
资料依据：Income Tax Act s.40, s.54 · CRA Folio S1-F3-C2 (Principal Residence)。Source: Income Tax Act s.40, s.54 · CRA Folio S1-F3-C2 (Principal Residence).
持有不满 12 个月就卖出，任何利润强制按 100% 营业收入计税，principal residence 豁免不适用。少数例外（死亡、离婚、工作搬迁等）写在 ITA s.12(13)。即使你住进去当主要居所，持有期 365 天起跳。 Properties held under 12 months are taxed as 100% business income — no principal residence exemption. Narrow exceptions (death, separation, job relocation, etc.) under ITA s.12(13). Even if you moved in as principal residence, the 365-day clock applies.
挂牌合同里的总佣金是 “listing % + 你愿意给买方经纪 %” 之和。如果买方代表你的律师朋友、亲戚或没用经纪（self-represented），买方那边的 % 可能被退减或全部省掉。所以 trust ledger 上的实际佣金有时低于合同上限。律师会附 commission trust agreement 说明分配。The Listing Agreement’s total is “listing % + cooperating %.” If the buyer was self-represented or used a lawyer-friend, the cooperating % may be reduced or waived, so the trust ledger sometimes comes in under the cap. Your lawyer attaches a Commission Trust Agreement showing the actual split.
关键看你那段时间是否在 T1 上把别处指定为 principal residence，以及房子是否产生 rental income。CRA 允许 “ordinarily inhabited” 的灵活解释——搬出去探亲、短期工作派驻、装修期间，仍可主张自住身份。但如果你出租、装修后增值卖出、或一年只回去几天，CRA 可能按”部分年份自住”切割计税。建议用 ITA s.45(2) election 处理转化期。It depends on whether you designated another property as principal residence on your T1, and whether the home produced rental income. CRA allows flexibility for “ordinarily inhabited” — visiting family, short-term work assignments, renovations all count. But if you rented it, renovated and resold, or only visited briefly each year, CRA may split the gain across years. Consider an ITA s.45(2) election for change-of-use periods.
少扣的方法：closing 前 10 天向 CRA 提交 T2062 申请 Certificate of Compliance。CRA 按你的实际 capital gain 算 “净税” (常远低于 25% 毛额预扣)，发 Section 116 certificate 后，买方律师只按 certificate 里的”减少额”扣款。流程顺利大约 10–12 周。退款在你完整年度 T1 之后才能拿到，4–8 个月。如果买方律师没拿到 certificate 就 closing，必须按 25% 毛额扣。Lower-up-front route: file T2062 with CRA at least 10 business days before closing for a Certificate of Compliance. CRA computes “net tax” on your actual capital gain (usually far less than 25% of gross), and the buyer’s lawyer holds back only the certificate amount. Processing time ≈ 10–12 weeks. The actual refund follows your annual T1 — 4–8 months. Without the certificate, the buyer’s lawyer must hold the full 25%.
三处差别：① Status Certificate 律师代办约 $100–$150 disbursement；② condo fee 调整 按月 pro-rate（你预付到月底，buyer 还月底之后的部分）；③ special assessment 如果在你持有期内被 condo board 通过、closing 前未缴清，律师从 trust 扣给买方。Three differences: ① Status Certificate ordered through your lawyer adds ≈ $100–$150 disbursement; ② Condo fees pro-rate by month (you’ve prepaid to month-end, buyer reimburses post-closing portion); ③ Special assessment approved during your ownership but unpaid at closing is deducted from your proceeds in trust.
完全不同。assignment 卖的是 APS 合同权利，不是房产本身。扣项包括：① 开发商 assignment fee（$3K–$10K）+ 律师审批费；② 已付 deposit（属你，从买方那拿回）；③ HST！assignment profit 按 ETA 自 2022-05-07 起视同 taxable supply，需缴 HST 13%（除非该楼花从一开始就是自住意图持有）；④ profit 100% 视为 business income 计税（不是 capital gain）若 CRA 判定你是 trader。强烈建议提前问税务师。Completely different. You’re transferring the rights under the APS, not real property. Lines include: ① Developer’s assignment fee ($3K–$10K) + their lawyer review; ② Deposit already paid (recovered from assignee); ③ HST! Assignment profit has been a taxable supply under ETA since 2022-05-07, so 13% HST unless the unit was always intended as your principal residence; ④ Profit treated as 100% business income (not capital gain) if CRA classifies you as a trader. Speak to a tax advisor early.
算。买方在 offer accepted 后 24 小时把定金（GTA 通常 5% 售价）打到挂牌经纪信托账户，由经纪 hold 到 closing。closing 当天定金 + 买方在 closing 当天补的余款 = 售价总额，律师从总额里依次扣掉 mortgage、佣金、等等，剩下 wire 给你。所以定金不是 “额外收入”，只是售价里先到账的一部分。Yes. Within 24 hours of offer acceptance the buyer wires the deposit (GTA typically 5% of price) to the listing brokerage’s trust account, where it’s held until closing. On closing day, deposit + balance brought by the buyer = total sale price; your lawyer deducts the mortgage payout, commission, etc., and wires the net to you. The deposit isn’t extra — it’s just the first portion of the price.
net sheet 是结果，前面还有定价 / 营销 / 谈判三道关。下面这四个页面把卖房的每一段都讲透。 A net sheet is the outcome — pricing, marketing, and negotiation come first. These four pages walk through every stage of selling.
把你的房子地址 + 大致挂牌时间发来，我会给你做一份基于现网可比成交、实际贷款罚金估算、税务情境的专属 net sheet，一对一过一遍。免费、无承诺。 Send me your address and rough listing window. I’ll prepare a tailored net sheet based on current comparable sales, realistic penalty estimates, and your tax situation — and walk through it with you. Free, no commitment.
Arthur Zhao · Real Estate Broker
基于 Arthur Zhao 100+ 篇专业文章，
为您解答买房、卖房、投资、贷款等问题。