{"id":901017,"date":"2026-06-26T23:53:56","date_gmt":"2026-06-26T23:53:56","guid":{"rendered":"https:\/\/truenorthtaxes.ca\/?p=901017&amp;lang=zh"},"modified":"2026-06-26T23:53:56","modified_gmt":"2026-06-26T23:53:56","slug":"gst-hst-new-housing-rebate","status":"publish","type":"page","link":"https:\/\/truenorthtaxes.ca\/zh\/gst\/gst-hst-new-housing-rebate\/","title":{"rendered":"2026\u5e74\u52a0\u62ff\u5927GST\/HST\u65b0\u623f\u9000\u7a0e\u6307\u5357:\u5b8c\u6574\u653b\u7565"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u5728\u52a0\u62ff\u5927\u8d2d\u4e70\u65b0\u623f\u65f6,\u9664\u8d2d\u623f\u4ef7\u683c\u5916\u8fd8\u9700\u7f34\u7eb3GST\u6216HST\u2014\u2014\u4f46\u8054\u90a6\u653f\u5e9c\u4ee5\u53ca\u90e8\u5206\u7701\u4efd\u63d0\u4f9b\u53ef\u89c2\u7684<strong>\u65b0\u623f\u9000\u7a0e(New Housing Rebate)<\/strong>,\u53ef\u9000\u8fd8\u6570\u5343\u52a0\u5143\u3002\u672c\u6307\u5357\u8be6\u7ec6\u8bf4\u660e2026\u5e74GST\/HST\u5982\u4f55\u9002\u7528\u4e8e\u623f\u5730\u4ea7\u4ea4\u6613\u3001\u8c01\u7b26\u5408\u9000\u7a0e\u8d44\u683c\u3001\u53ef\u9000\u8fd8\u591a\u5c11\u91d1\u989d,\u4ee5\u53ca\u5982\u4f55\u7533\u8bf7\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8d2d\u623f\u662f\u5426\u9700\u8981\u7f34\u7eb3GST\/HST?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8d2d\u623f\u662f\u5426\u9700\u8981\u7f34\u7eb3GST\/HST\u53d6\u51b3\u4e8e\u623f\u4ea7\u7c7b\u578b:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u623f\u4ea7\u7c7b\u578b<\/th><th>\u662f\u5426\u9002\u7528GST\/HST?<\/th><th>\u8bf4\u660e<\/th><\/tr><\/thead><tbody><tr><td>\u4ece\u5efa\u7b51\u5546\u8d2d\u4e70\u7684\u65b0\u623f<\/td><td>\u662f<\/td><td>\u8d2d\u623f\u4ef7\u683c\u5168\u989d\u9002\u7528GST\/HST;\u53ef\u80fd\u9002\u7528\u9000\u7a0e<\/td><\/tr><tr><td>\u5927\u89c4\u6a21\u7ffb\u65b0\u7684\u623f\u5c4b<\/td><td>\u662f<\/td><td>\u89c6\u540c\u65b0\u5efa\u623f\u5c4b\u5904\u7406<\/td><\/tr><tr><td>\u4e8c\u624b\u623f(\u8f6c\u552e\u623f)<\/td><td>\u5426<\/td><td>\u514d\u5f81GST\/HST<\/td><\/tr><tr><td>\u65b0\u5efa\u51fa\u79df\u578b\u4f4f\u5b85\u7269\u4e1a<\/td><td>\u662f<\/td><td>\u53ef\u7533\u8bf7\u4e0d\u540c\u7684\u9000\u7a0e(\u51fa\u79df\u4f4f\u5b85\u9000\u7a0e)<\/td><\/tr><tr><td>\u7a7a\u7f6e\u571f\u5730(\u4f4f\u5b85\u7528\u9014)<\/td><td>\u901a\u5e38\u4e0d\u9002\u7528<\/td><td>\u5df2\u7ec6\u5206\u6216\u5df2\u5f00\u53d1\u7684\u571f\u5730\u4e3a\u4f8b\u5916\u60c5\u51b5<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u60a8\u8d2d\u4e70\u7684\u662f<strong>\u4e8c\u624b\u623f<\/strong>,\u5219\u65e0\u9700\u7f34\u7eb3GST\/HST\u3002\u5982\u679c\u60a8\u4ece\u5efa\u7b51\u5546\u5904\u8d2d\u4e70<strong>\u65b0\u5efa\u623f\u4ea7<\/strong>,\u5219\u9700\u5c31\u5168\u989d\u623f\u4ef7\u7f34\u7eb3GST\u6216HST\u2014\u2014\u4f46\u65b0\u623f\u9000\u7a0e\u53ef\u663e\u8457\u964d\u4f4e\u8fd9\u7b14\u6210\u672c\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8054\u90a6GST\/HST\u65b0\u623f\u9000\u7a0e<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8054\u90a6\u65b0\u623f\u9000\u7a0e<\/strong>\u53ef\u90e8\u5206\u62b5\u6d88\u8d2d\u4e70\u65b0\u623f\u6240\u652f\u4ed8\u7684GST(\u6216HST\u4e2d\u7684\u8054\u90a6\u90e8\u5206)\u3002\u8981\u7b26\u5408\u8d44\u683c:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u623f\u5c4b\u5fc5\u987b\u4ece\u5efa\u7b51\u5546\u5904\u8d2d\u4e70,\u4f5c\u4e3a\u60a8\u672c\u4eba\u6216\u7b26\u5408\u6761\u4ef6\u7684\u4eb2\u5c5e(\u7236\u6bcd\u3001\u5b50\u5973\u7b49)\u7684<strong>\u4e3b\u8981\u5c45\u6240<\/strong>\u3002<\/li>\n\n\n\n<li>\u8d2d\u623f\u4ef7\u683c\u5fc5\u987b<strong>\u4f4e\u4e8e450,000\u52a0\u5143<\/strong>\u624d\u80fd\u83b7\u5f97\u5168\u989d\u9000\u7a0e;35\u4e07\u81f345\u4e07\u52a0\u5143\u4e4b\u95f4\u9002\u7528\u90e8\u5206\u9000\u7a0e;\u8d85\u8fc7450,000\u52a0\u5143\u5219\u65e0\u8054\u90a6\u9000\u7a0e\u3002<\/li>\n\n\n\n<li>\u60a8\u5fc5\u987b\u662f\u4e2a\u4eba\u8eab\u4efd(\u800c\u975e\u516c\u53f8\u6216\u5408\u4f19\u4f01\u4e1a)\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u8054\u90a6\u9000\u7a0e\u91d1\u989d<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>35\u4e07\u52a0\u5143\u4ee5\u4e0b\u7684\u623f\u5c4b:<\/strong>\u9000\u7a0e\u91d1\u989d=\u5df2\u7f34GST\u768436%,\u6700\u9ad8\u53ef\u8fbe<strong>6,300\u52a0\u5143<\/strong>\u3002<\/li>\n\n\n\n<li><strong>35\u4e07\u81f345\u4e07\u52a0\u5143\u7684\u623f\u5c4b:<\/strong>\u6309\u6bd4\u4f8b\u7ebf\u6027\u9012\u51cf\u7684\u90e8\u5206\u9000\u7a0e\u3002<\/li>\n\n\n\n<li><strong>45\u4e07\u52a0\u5143\u4ee5\u4e0a\u7684\u623f\u5c4b:<\/strong>\u65e0\u8054\u90a6\u9000\u7a0e\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u5b89\u5927\u7565\u7701\u65b0\u623f\u9000\u7a0e(HST)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u9274\u4e8e\u5b89\u5927\u7565\u7701\u623f\u4ef7\u9ad8\u6602\u4e14\u91c7\u7528HST\u5236\u5ea6,\u8be5\u7701\u5728\u6b64\u8bae\u9898\u4e0a\u5c24\u4e3a\u91cd\u8981\u3002\u5b89\u5927\u7565\u7701\u7684HST\u7a0e\u7387\u4e3a13%(\u8054\u90a65% + \u7701\u7ea78%)\u3002\u8be5\u7701\u8bbe\u6709<strong>\u4e24\u9879\u72ec\u7acb\u9000\u7a0e<\/strong>:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. \u8054\u90a6\u90e8\u5206\u9000\u7a0e(\u5b89\u5927\u7565\u7701)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u89c4\u5219\u4e0e\u4e0a\u8ff0\u8054\u90a6\u9000\u7a0e\u76f8\u540c\u2014\u201435\u4e07\u52a0\u5143\u4ee5\u4e0b\u623f\u5c4b\u6700\u9ad8\u53ef\u90006,300\u52a0\u5143,45\u4e07\u52a0\u5143\u4ee5\u4e0b\u6309\u6bd4\u4f8b\u9012\u51cf,\u8d85\u8fc745\u4e07\u52a0\u5143\u5219\u65e0\u9000\u7a0e\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. \u5b89\u5927\u7565\u7701\u7ea7\u90e8\u5206\u9000\u7a0e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b89\u5927\u7565\u7701\u5bf9<strong>HST\u7701\u7ea7\u90e8\u5206(8%)<\/strong>\u63d0\u4f9b\u9000\u7a0e,\u4e14<strong>\u65e0\u8d2d\u623f\u4ef7\u683c\u4e0a\u9650<\/strong>\u3002\u8fd9\u662f\u5b89\u5927\u7565\u7701\u8be5\u9879\u76ee\u4e2d\u6700\u5177\u4ef7\u503c\u7684\u90e8\u5206\u4e4b\u4e00:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u9000\u7a0e\u91d1\u989d=\u5df2\u7f34\u5b89\u5927\u7565\u7701\u90e8\u5206HST\u768475%\u3002<\/li>\n\n\n\n<li>\u6700\u9ad8\u9000\u7a0e\u989d=<strong>24,000\u52a0\u5143<\/strong>\u3002<\/li>\n\n\n\n<li>\u9002\u7528\u4e8e\u4efb\u4f55\u8d2d\u623f\u4ef7\u683c\u7684\u623f\u5c4b(\u7701\u7ea7\u90e8\u5206\u65e0\u4e0a\u9650)\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u793a\u4f8b:<\/strong>\u60a8\u5728\u591a\u4f26\u591a\u4ee5800,000\u52a0\u5143\u8d2d\u4e70\u4e00\u5957\u65b0\u516c\u5bd3\u3002\u8054\u90a6\u9000\u7a0e=0\u52a0\u5143(\u8d85\u8fc7450,000\u52a0\u5143\u4e0a\u9650)\u3002\u5b89\u5927\u7565\u7701\u7ea7\u9000\u7a0e=75% \u00d7 (8% \u00d7 800,000\u52a0\u5143) = 75% \u00d7 64,000\u52a0\u5143 = <strong>48,000\u52a0\u5143<\/strong>\u2014\u2014\u4f46\u53d724,000\u52a0\u5143\u4e0a\u9650\u5c01\u9876\u3002\u603b\u9000\u7a0e\u989d=24,000\u52a0\u5143\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u9000\u7a0e\u901a\u5e38\u5982\u4f55\u6267\u884c<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u5927\u591a\u6570\u65b0\u623f\u8d2d\u4e70\u4ea4\u6613\u4e2d,\u5efa\u7b51\u5546\u4f1a\u5728\u6210\u4ea4\u65f6<strong>\u4ee3\u60a8\u7533\u8bf7\u9000\u7a0e<\/strong>,\u4ece\u800c\u51cf\u5c11\u60a8\u9700\u652f\u4ed8\u7684\u91d1\u989d\u3002\u5efa\u7b51\u5546\u62a5\u51fa\u7684\u8d2d\u623f\u4ef7\u683c\u901a\u5e38\u5df2\u8ba1\u5165\u9000\u7a0e\u91d1\u989d\u2014\u2014\u4f46\u60a8\u5fc5\u987b\u5728\u6210\u4ea4\u6587\u4ef6\u4e2d\u7b7e\u7f72\u9000\u7a0e\u7533\u8bf7,\u5e76\u786e\u8ba4\u8be5\u623f\u5c4b\u5c06\u4f5c\u4e3a\u60a8\u7684\u4e3b\u8981\u5c45\u6240\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u5efa\u7b51\u5546\u672a\u5728\u6210\u4ea4\u65f6\u7533\u8bf7\u9000\u7a0e(\u8fd9\u79cd\u60c5\u51b5\u8f83\u5c11\u89c1),\u60a8\u9700\u8981\u5728\u6210\u4ea4\u65e5\u671f\u8d77<strong>\u4e24\u5e74\u5185<\/strong>\u76f4\u63a5\u5411CRA\u7533\u8bf7,\u4f7f\u7528GST190\u8868\u683c(\u8054\u90a6\u9000\u7a0e)\u548c\u5b89\u5927\u7565\u7701RC7190-ON\u8868\u683c(\u7701\u7ea7\u9000\u7a0e)\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u65b0\u5efa\u51fa\u79df\u4f4f\u5b85\u9000\u7a0e<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u60a8\u8d2d\u4e70\u65b0\u623f\u662f\u4e3a\u4e86<strong>\u957f\u671f\u51fa\u79df<\/strong>(\u800c\u975e\u4f5c\u4e3a\u4e3b\u8981\u5c45\u6240),\u60a8\u5c06\u4e0d\u7b26\u5408\u6807\u51c6\u65b0\u623f\u9000\u7a0e\u7684\u8d44\u683c\u3002\u4f46\u53e6\u6709\u4e00\u9879<strong>\u65b0\u5efa\u51fa\u79df\u4f4f\u5b85\u7269\u4e1a\u9000\u7a0e(New Residential Rental Property Rebate)<\/strong>\u53ef\u80fd\u9002\u7528\u3002\u8be5\u9000\u7a0e\u91c7\u7528\u7c7b\u4f3c\u7684\u6bd4\u4f8b\u548c\u95e8\u69db,\u4f46\u9002\u7528\u4e8e\u8d2d\u4e70\u65b0\u5efa\u51fa\u79df\u5355\u4f4d\u7684\u6295\u8d44\u8005\u548c\u623f\u4e1c\u3002\u7533\u8bf7\u65f6\u4f7f\u7528GST524\u8868\u683c\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u81ea\u5efa\u623f\u5c4b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u60a8\u5728\u81ea\u6709\u571f\u5730\u4e0a\u81ea\u5efa\u623f\u5c4b,\u60a8\u53ef\u80fd\u6709\u8d44\u683c\u5c31\u65bd\u5de5\u670d\u52a1\u548c\u6750\u6599\u6240\u652f\u4ed8\u7684GST\/HST\u7533\u8bf7\u9000\u7a0e\u3002\u76f8\u5173\u89c4\u5219\u7c7b\u4f3c,\u4f46\u7533\u8bf7\u6d41\u7a0b\u6709\u6240\u4e0d\u540c\u2014\u2014\u9700\u4f7f\u7528GST191\u8868\u683c\u548cGST191-WS\u8868\u683c(\u8ba1\u7b97\u5de5\u4f5c\u8868)\u3002\u4e24\u5e74\u7533\u8bf7\u671f\u9650\u540c\u6837\u9002\u7528,\u81ea\u65bd\u5de5\u57fa\u672c\u5b8c\u5de5\u4e4b\u65e5\u8d77\u8ba1\u7b97\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-vivid-red-color has-alpha-channel-opacity has-vivid-red-background-color has-background is-style-dots\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>GST\/HST\u65b0\u623f\u9000\u7a0e<\/strong>\u53ef\u4e3a\u60a8\u5728\u52a0\u62ff\u5927\u8d2d\u4e70\u65b0\u623f\u65f6\u8282\u7701\u6570\u5343\u52a0\u5143\u3002\u5c24\u5176\u662f\u5728\u5b89\u5927\u7565\u7701,\u9ad8\u8fbe24,000\u52a0\u5143\u4e14\u65e0\u4ef7\u683c\u4e0a\u9650\u7684\u7701\u7ea7\u9000\u7a0e\u610f\u4e49\u91cd\u5927\u3002\u8bf7\u52a1\u5fc5\u4e0e\u5efa\u7b51\u5546\u786e\u8ba4\u9000\u7a0e\u662f\u5426\u5728\u6210\u4ea4\u65f6\u5df2\u4ee3\u4e3a\u7533\u8bf7,\u59a5\u5584\u4fdd\u5b58\u8d2d\u623f\u6587\u4ef6,\u5e76\u5728\u60c5\u51b5\u590d\u6742\u65f6(\u5c24\u5176\u662f\u81ea\u5efa\u623f\u5c4b\u6216\u51fa\u79df\u7269\u4e1a\u7684\u60c5\u5f62)\u54a8\u8be2\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5728\u52a0\u62ff\u5927\u8d2d\u4e70\u65b0\u623f\u65f6,\u9664\u8d2d\u623f\u4ef7\u683c\u5916\u8fd8\u9700\u7f34\u7eb3GST\u6216HST\u2014\u2014\u4f46\u8054\u90a6\u653f\u5e9c\u4ee5&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":900998,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-901017","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/pages\/901017","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/comments?post=901017"}],"version-history":[{"count":0,"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/pages\/901017\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/pages\/900998"}],"wp:attachment":[{"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/media?parent=901017"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}