2018年的投机与空置税，只有0.5%，就当少买了几件加拿大鹅。2019年开始，2%啊！如果不能避税，太空人和陪读妈妈不如自己出去租房子住了。既然被逼上梁山当房东，一得记住：BC省的租务法庭可是房客的亲爹妈。二得看好，究竟什么样的出租能免税？

　　出租一个房间也算！

　　省政府的回复在这！

　　财富管理专业人士阙建华Robert撰写下文。

　　出租是豁免投机与空置税的重要方法。这几乎是一把万能钥匙，不管加拿大公民，永久居民，卫星家庭，留学生家庭以及其他外国人，通通适用。

　　关于出租，法律做了很多限制说明，这些说明大家在报纸上，网站上或者朋友圈里，都可以看得到。这里就不再赘述了。

　　下面说的两个问题，是大家不太看得到的。

　　第一个问题：租多少算出租？就可以免投机与空置税？

　　如果是整个房子全部出租，那没问题，肯定免税。

　　问题是，好多人不可能把房屋全部出租啊，自己还得住啊！

　　那出租多少呢？把地下室出租算不算？把楼上出租算不算？说得极端点，我家就是两个卧室的公寓，我就把其中一个卧室出租，算不算？

　　特别是最后一个极端问题，我在讲座的时候，有听众在现场提出来，我也是张大嘴巴，答不出来。为什么，这么细的问题，法律里面没看到啊。

　　但这是个现实问题，需要有答案啊。于是我回来后，就给BC省投机与空置税办公室写邮件，两周以后，他们回了！

　　基本上来说，出租部分房子是可以豁免整个房子的。出租的是独立出入部分肯定没问题。但是具体到只出租一个房间，回信邮件说，请参考出租管理法案的第四条。于是我赶紧找到出租管理法案，找到第四条，里面内容多，但是关键和大家有关的就一条：租客不能和主人共享卫生间或者共享厨房。只要满足这一条，就可以豁免。

　　信件全文在这，大家仔细阅读（事关2%，小编提醒大家克服阅读障碍）

　　不能租给家人

　　政府先堵了几个洞

　　去信，说清楚了，就是太空人家庭要部分出租豁免：

　　My family was a satellite family. If I partiallyrent out my principal residence.Do I subject to speculation and vacancytax for this principal residence?

　　回答如下：

　　Hello Robert,

　　Thank you foryour email.

　　In response toyour questions below, my answers are in blue.

　　My family was a satellite family. If Ipartially rent out my principal residence.

　　开宗明义，省政府明确了：部分出租可以免税。

　　Generally speaking, finding a tenant to rent a suite inyour property will exempt the entire property from speculation and vacancy tax.However, that tenant cannot be your spouse or your minor child living withtheir guardian. Also, if the tenant is a friend, a family member, a businesspartner, or some other person who knows you personally, the exemption might notapply depending on your citizenship and where you pay income tax.

　　首先省政府确认——当租户租用一个套房时，你整个房子免投机与空置税。

　　（但是！政府也是明察秋毫）但是，房客不能是你的配偶，你的未成年子女。而且，如果租房人是你的朋友，你的亲戚，得根据他们的纳税情况来确定是否免税。

　　Also, If it is a suite then the whole house may be exempt. In case of rentingonly one room ; please refer to section 4 of the Residential Tenancy Act ifit is defined as a" rental unit".

　　如果它是套房，你的整个房子可以免这个税。如果只是一个房间，那么需要符合住宅租赁法第4节。

　　Do I subject to speculation and vacancytax for this principal residence?

　　Onlyan owner who is a Canadian citizen or permanent resident, who is a resident ofBC for income tax purposes, and who is not a member of a satellite family, isentitled to claim a principal residence exemption, but you may qualify for a rental tenancy exemption.

　　Based on my answer to thefirst part of your question, if your rental unit as defined by the ResidentialTenancy Act is rented to an:

　　这段怀疑是省政府的自动回复了，反正就是主要住所都豁免，只要你不是太空人家庭不是外国人。小编就不翻译了。

　　Arm's length tenant

　　Exemptionsare available for homes occupied by tenants.

　　Allowners will be eligible for a tenancy exemption in respect of an arm’s-lengthtenant.

　　An "arm’s-length tenant" has a completelybusinesslike relationship with the owner(s) and has no advantage based on anypersonal or family relationship. If the owner is related to the tenant byadoption, blood relationship, marriage or common-law partnership, they’re notdealing with the owner at arm’s length.

　　The tenant must make theresidence their home, and must have a valid written tenancy agreement with theowner, under the Residential Tenancy Act, providing for tenancy on amonthly or longer basis.

　　To qualify for an exemptionthe home must be occupied for at least six months of the year (three months for2018) in increments of one month or longer.

　　这段也是老生长谈：公平的交易，得按照租务法签合同，得一个月以上的合同，得全年累计6个月。

　　Non-arm'slength tenant – Owner is Non-Canadian or satellite families

　　Exemptionsare available for homes occupied by tenants.

　　Non-Canadians, and members of satellite families, may beable to claim an exemption in respect of a non-arm’s-length tenant in verylimited circumstances.

　　A "non-arm's-length tenant" has an advantagein dealing with an owner due to their personal or family relationship. If theowner is related to the tenant by adoption, blood relationship, marriage orcommon-law partnership, they’re not dealing with the owner at arm’s length.

　　A non-arm's length tenant is not required to pay rent norto have a written tenancy agreement, but must have permission of the owner.However, the tenant cannot be the owner, the owner's spouse, or the owner'sminor child living with their guardian.

　　当业主是外国人，非税务居民等，这租赁得是市场关系的公平交易，不能是抚养人和被抚养人，不能是配偶，不能是亲戚。

　　Thenon-arm’s length tenant must be:

　　· aCanadian citizen or permanent resident

　　· aresident of British Columbia for income tax purposes at the end of the last dayof the calendar year

　　· not amember of a satellite family

　　The tenant’s BC income for the calendar year must beequal to or greater than 3 times the annual fair market rent for the entireresidential property, determined in accordance with the regulations. The details of fair market rent will be prescribed byregulation once the legislation has passed. Subscribe for updates through thewebsite at the bottom of this email.

　　Toqualify for this exemption the home must be occupied for at least six months ofthe year (three months for 2018) in increments of one month or longer. The non-arm'slength tenant must reside there more than anywhere else in a month for thatmonth to be counted toward the total.

　　Anowner may combine months with an arm’s length tenant to different months in theyear with a non-arm's length tenant to meet the total occupancy requirement.

　　总之就是，省政府企图堵洞，指出：租户如果是加拿大人或者有枫叶卡的，一切ok。租户不能是卫星人家庭的一员。如果是的话，他的收入要大于BC省公平租金的3倍。

　　Visit the speculation and vacancy tax website forfurther information and a complete list of exemptions. To learn what isnew or has changed, you can subscribe here to receive updates aboutthe speculation and vacancy tax.

　　Regards

　　省政府回信的重点是：1、省政府说了：部分出租免税，只要房主不合用一个卫生间和厨房。2、合法的套间出租，整个房子免税。问题来了，什么样的suite，是legal的？

　　出租单位

　　不是这么好弄的

　　帮你查了

　　好消息是，一个房间出租也豁免空置税，只要不与房主共用一个洗浴和厨房。坏消息是，看到没？省政府写得很清楚，合法的套房出租，才能整栋免税。所以想要直接出租suite来免税的，凉了凉了。

　　问题就是温哥华的house，就没有几个合法suite！

　　另一个太空人家庭也亲自去市政府问了。得出的结论与早几年网友讨论相仿：首先得看你所在的市区的legal suite的规定，然后不合规定的地方你去改造。