房主們：別忘了申報卑詩省的投機與空置稅！

房主們請注意！如果您擁有位於卑詩省指定應納稅區的房產，即使您的資訊沒有變更，您也必須每年申報投機與空置稅。申報截止日期為每年的三月三十一日。

貼士 1：如何申報？

一旦您收到申報信函，您可以使用信函右上角提供的信件編號和申報代碼，在線上進行申報。線上申報過程快速簡便，僅需幾分鐘即可完成。請準備好您的資訊，點擊此處申報 ！⭐ 如在申報資料上有困難，可下載我們的中文翻譯檔案以作參考（文件僅為參考資訊用途）。

貼士 2：檢查您是否符合免稅資格

事實上，卑詩省99%以上的居民不必支付任何投機與空置稅。但對每位房主來說，即使房產是您的主要居所，申報仍然是必須的。如果您有疑問，請點擊此處查看是否符合投機與空置稅的免稅資格。同時，您也可以點擊此處檢查您的房產是否位於投機與空置稅徵收區域。

貼士 3：若二月底尚未收到申報信函怎麼辦？

在收到您的投機與空置稅信函之前，您無法進行申報。每年一月底至二月初，信函將分階段郵寄，郵遞區號為依據。可到此處查看，以確認您的信函是否已郵寄！投機與空置稅申報信函應於二月底前寄至您的郵寄地址。如果截至該日期仍未收到信函，請及時聯絡相關單位，以避免延誤履行您的申報義務。

貼士 4：若過期未申報怎麼辦？

投機與空置稅的年度申報截止日期為三月三十一日。如果您未能在截止日期前完成申報，您將收到一份以最高稅率徵收稅款的稅務通知。然而，如果您錯過了截止日期，甚至已收到繳稅通知，您仍然可以提交申報並聲明任何相關免稅資格，限期為申報年度後的第三年的十二月三十一日。

貼士 5：如果我不符合免稅資格，我需要支付多少投機與空置稅？

外國業主和未在加拿大納稅的全球收入者的稅率為2%，而加拿大公民或永久居民且非未在加拿大納稅的全球收入者的稅率則為0.5%。

貼士 6：若未支付全部或部分稅款將會發生什麼？

逾期未支付的稅款將被加收10%的罰款以及利息。

Attention, property owners! If you own a property in designated taxable areas in B.C., you must declare annually for the Speculation and Vacancy Tax, even if there have been no changes to their information. The declaration MUST BE COMPLETED BY MARCH 31ST EACH YEAR.

Tip 1: How to Declare?

Once you receive your declaration letter, you can declare online using the provided Letter ID and Declaration Code, located at the top right corner of your letter. The online declaration process is quick and straightforward, taking only a few minutes to complete. Click HERE with your information ready! 

Tip 2: Check Your Eligibility for exemption

In fact, over 99 percent of people in British Columbia do not have to pay any speculation and vacancy tax. However, it is still an obligation for every homeowner to declare even if the property is your primary residence. Should you have doubts, check HERE to see if you are eligible for an exemption from the speculation and vacancy tax. You can also verify if your property falls within a Speculation and Vacancy Tax area though here.

Tip 3: What if I haven't received the letter by the end of February?

You cannot declare until you receive your speculation and vacancy tax letter, which is typically mailed out in phases based on postal code from the last two weeks of January through the first two weeks of February each year. Declaration letters should be delivered to your mailing address by the end of February. If you haven't received your letter by then, it's crucial to contact the relevant authorities promptly to avoid any delays in fulfilling your declaration obligations. 

Tip 4: What if I miss the declaration deadline?

The annual deadline to submit your declaration for the speculation and vacancy tax is March 31. If you do not complete your declaration before the deadline, you’ll receive a tax notice charging you the tax at the maximum tax rate. However, if you miss the March 31 deadline, you can still submit your declaration and claim any relevant exemptions even after you've received a tax notice. You have until December 31 of the 3rd year after the calendar year you're declaring for.

Tip 5: How much speculation and vacancy tax will I have to pay if I am not exempt?

The tax rate for foreign owners and untaxed worldwide earners is 2% while that for Canadian citizens or permanent residents of Canada who are not untaxed worldwide earners is 0.5%. 

Tip 6: What happens if I do not pay all or part of what I owe?

A 10 percent penalty, as well as interest, applies to any unpaid balance after the due date.