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Please call:(604) 370-0888

280-8351 Alexandra Rd, Richmond, BC V6X 3P3 Canada

Property Tax

联邦 UHT 2026 申报与加拿大住宅物业税务文件整理

Underused Housing Tax (UHT) Canada Guide | Michael Gao CPA

15 July 2026

UHT (Underused Housing Tax) Federal Vacant Housing Tax The Underused Housing Tax (UHT) is a federal tax primarily targeting non-Canadian residents and corporations that own vacant or underused residential properties in Canada.The UHT rate is 1% of the property’s value, and it came into effect on January 1, 2022. How UHT Is Calculated The property value is determined as the greater of either: The government-assessed property value, or The most

Read More »

Assignment of Pre-Sale Condo Contracts in Canada｜Income Tax, GST/HST & CRA Audit Risks

9 December 2025

Due to current uncertainties such as vacancy tax, speculation tax, and financial pressure during the pandemic, many developers and homebuyers wish to add clauses that allow them to delay closing or even walk away from a deal. Many buyers are also looking to assign their purchase contracts to new buyers. This practice is commonly referred to as the assignment of a pre-sale condo contract. To clarify the tax implications of

Read More »
Houses In Suburb At Summer In Canada

Vancouver Vacancy Tax & BC Speculation Tax｜Key Deadlines and Payment Schedule

9 December 2025

Only properties located in the City of Vancouver may be required to declare and pay the Vacancy Tax. Properties located anywhere in British Columbia (BC), including Vancouver, may also be required to declare and pay the Speculation and Vacancy Tax. Therefore, properties in Vancouver may require two separate declarations: one for the City Vacancy Tax and another for the BC Speculation Tax. In addition, Vancouver property owners pay property tax

Read More »
Houses In Suburb At Summer In Canada. Luxury Houses With Nice Landscape.

How Non-Residents Report Canadian Rental Income｜25% Withholding & Section 216 Tax Return

9 December 2025

About Jiayue Tax & Financial Planning Jiayue Tax Planning is jointly provided by Michael Gao CPA Inc. and its affiliated firm, Citistar Wealth Management. Together we use our respective professional expertise to serve every client. With our professionalism, we help power your success. Introduction: As one of the most livable countries in the world, Canada attracts more and more investors to its real estate market. Wherever there is investment, there

Read More »
Luxury House In Vancouver, Canada Against Blue Sky

Non-Resident Property Sales Tax in Canada｜T2062 Clearance Certificate & 25% Withholding Explained

9 December 2025

About Jiayue Tax & Financial Planning Jiayue Tax Planning is jointly provided by Michael Gao CPA Inc. and its affiliated firm, Citistar Wealth Management. Together, we combine our professional expertise to serve every client. With our knowledge and experience, we help empower your success. If you plan to invest in Canadian real estate, don’t miss this guide on how non-residents pay taxes when selling property in Canada. Under Canadian tax

Read More »
联邦 UHT 2026 申报与加拿大住宅物业税务文件整理

Underused Housing Tax (UHT) Canada Guide | Michael Gao CPA

15 July 2026

UHT (Underused Housing Tax) Federal Vacant Housing Tax The Underused Housing Tax (UHT) is a federal tax primarily targeting non-Canadian residents and corporations that own vacant or underused residential properties in Canada.The UHT rate is 1% of the property’s value, and it came into effect on January 1, 2022. How UHT Is Calculated The property value is determined as the greater of either: The government-assessed property value, or The most

Read More »

Assignment of Pre-Sale Condo Contracts in Canada｜Income Tax, GST/HST & CRA Audit Risks

9 December 2025

Due to current uncertainties such as vacancy tax, speculation tax, and financial pressure during the pandemic, many developers and homebuyers wish to add clauses that allow them to delay closing or even walk away from a deal. Many buyers are also looking to assign their purchase contracts to new buyers. This practice is commonly referred to as the assignment of a pre-sale condo contract. To clarify the tax implications of

Read More »
Houses In Suburb At Summer In Canada

Vancouver Vacancy Tax & BC Speculation Tax｜Key Deadlines and Payment Schedule

9 December 2025

Only properties located in the City of Vancouver may be required to declare and pay the Vacancy Tax. Properties located anywhere in British Columbia (BC), including Vancouver, may also be required to declare and pay the Speculation and Vacancy Tax. Therefore, properties in Vancouver may require two separate declarations: one for the City Vacancy Tax and another for the BC Speculation Tax. In addition, Vancouver property owners pay property tax

Read More »
Houses In Suburb At Summer In Canada. Luxury Houses With Nice Landscape.

How Non-Residents Report Canadian Rental Income｜25% Withholding & Section 216 Tax Return

9 December 2025

About Jiayue Tax & Financial Planning Jiayue Tax Planning is jointly provided by Michael Gao CPA Inc. and its affiliated firm, Citistar Wealth Management. Together we use our respective professional expertise to serve every client. With our professionalism, we help power your success. Introduction: As one of the most livable countries in the world, Canada attracts more and more investors to its real estate market. Wherever there is investment, there

Read More »
Luxury House In Vancouver, Canada Against Blue Sky

Non-Resident Property Sales Tax in Canada｜T2062 Clearance Certificate & 25% Withholding Explained

9 December 2025

About Jiayue Tax & Financial Planning Jiayue Tax Planning is jointly provided by Michael Gao CPA Inc. and its affiliated firm, Citistar Wealth Management. Together, we combine our professional expertise to serve every client. With our knowledge and experience, we help empower your success. If you plan to invest in Canadian real estate, don’t miss this guide on how non-residents pay taxes when selling property in Canada. Under Canadian tax

Read More »
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