来源：明报 - 联邦财政部长费拉逖(Jim Flaherty)下令加国税务局(CRA)今年的追讨逃税目标是至少5亿元后，有税务律师指税务局正向多市新柏文住宅卖家下手。有个案显示，卖家于多年前买下新建柏文楼花，至近年交吉入住10多天后，觉得地方不够用而出售后，竟被税务局指控他们在炒楼，向他们追讨付利得税(capital gains tax)，同时要他们加付过往甚少使用的逃税额五成罚款。

多市税务律师舍曼(David Sherman)  认为，追税员漠视纳税人提供了合理的卖楼理由，一些还是首次买楼者，强行要对方交出「逃税」，另加五成「严重疏忽」(gross negligence)罚款。  

另加五成罚款

CRA发言人Sam Papadopoulos表示，税局根据现有及新兴逃税机会率高的范围来审查报税，其中会审查地产税务，由于近年柏文楼价_升，而税局发现有人未有报告一些应报税的收入，例如建筑商的货劳税或合并税房屋退款；出售物业的盈利收入等。 

他指税局审查员会调查卖屋原因、出售的物业类别、买及卖的频率、买及卖与其个人业务的关系等。他强调，他与审查员都不会因为审查更多纳税人而获得奖金。  

加国对地产销售有3种交税类别：(1)出售基本住宅(principal residence)的获利不用交税；(2) 将康乐用、出租用或投资用的额外物业出售时，获得利润的一半要报税；(3)做炒楼生意的，全部获利都要报税。  

安省基秦拿市税务律师公司的罗兹(James Rhodes)律师说，若当注册成为新建柏文业主后至出售之间的期间较短的话，税局审查员便会指控卖家在炒楼，但并不考虑到于柏文仍未动土兴建的多年前已买下楼花。  

他指CRA审查员不考虑某些卖家在购买楼花至建成注册入伙的10年期间，个人生活会有重大变化，建成后可后不想入住而要出售。

罗兹律师指他的1名顾客在2005年于多市中区买入柏文住宅楼花时，他原本是单身，至2009年时他已订婚。由于其未婚妻在安省贵湖市(Guelph)工作，想住近其工作地点。故当他注册成为业主后不久，即将之出售。  

然而，税局审查员认为注册后即卖令人怀疑，又指当时的单身汉为何要购买1个有两个睡房的柏文单位。  

罗兹律师说，税局现评估上述顾客卖楼获得利润的10万元属商业收入，其中5万元要报税，再加2.5万元的罚款。  

他估计，若上述顾客到加国税务法庭与税局打官司，法律费用要1万至1.5万元。

候5年入伙 地方不够用出售 

另1个例子是1对已婚的特许会计师夫妇在多市中区买了柏文单位楼花，等了5年才建成。该夫妇于2011年注册入伙的15天后，认为地方不够用而决定出售。他们当时作了调动，决定保持其旧屋，将新柏文列为基本住宅出售，因而应不用交利得税。  

但税局的审查员指他们获利15万元，其中7.2万元要报税，再加3.6万元罚款。他们曾因而去信税务部长谢伊(Gail
Shea)，要求调查该宗事件。 

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More than 1,000 Super Visas Issued each Month


Ottawa, March 6, 2013 — More than 15,000 Parent and Grandparent Super Visas have been issued since the program’s launch in December 2011, Citizenship, Immigration and Multiculturalism Minister Jason Kenney announced today.

“The Parent and Grandparent Super Visa provides families with flexibility, and it is clearly growing in popularity,” said Minister Kenney. “Our government is committed to family reunification. I am pleased to see that more and more parents and grandparents are getting the opportunity to spend longer periods of time with their loved ones in Canada.”

With over 1,000 Super Visas issued monthly, approval rates remain high at 86 percent.

The Super Visa—a multiple entry visa valid for up to 10 years—allows parents and grandparents to visit Canada for up to two years at a time. This Super Visa gives visiting parents and grandparents the freedom to travel back and forth between Canada and their home country without long waits.

The process for getting a Parent and Grandparent Super Visa is simple and straightforward. Applicants for the Super Visa must provide proof that the host child or grandchild meets a minimum income level, demonstrate that they have purchased comprehensive Canadian medical insurance and undergo the immigration medical examination. Almost 99 percent of Super Visa applicants who met these requirements also went on to meet all other standard admissibility criteria.

Know more about Super Visa Requirements, Click Here.