Appendix: Canada’s In-Force Tax Treaties (current to July 7, 2023)
exemptions may be available in respect of land transfer tax, particularly in the context of qualifying intercorporate transfers between affiliated corporations. Certain transfers of real property may also be subject to GST (and QST or HST depending on the relevant provincial jurisdiction). The City of Montréal levies land transfer taxes at slightly higher rates than the rest of Québec. The City of Toronto also imposes tax on the transfer of real property located in Toronto at a rate of up to 2.5%, which is in addition to the Ontario land transfer tax described above. Ontario and British Columbia also impose an additional 15% land transfer tax on non-residents acquiring residential properties in the Greater Golden Horseshoe Area (i.e., the Greater Toronto Area and surrounding regions) and the Metro Vancouver region. MUNICIPAL PROPERTY TAXES Real property owners may also be subject to municipal property taxes and levies, generally based upon the assessed value of the property. The tax rates vary from one jurisdiction to another.
Algeria Argentina
Iceland India Indonesia Ireland Israel Italy Ivory Coast Jamaica Japan Jordan Kazakhstan Kenya Korea Kuwait Kyrgyzstan Latvia Lithuania Luxembourg Madagascar Malaysia Malta Mexico
Peru Philippines Poland
Armenia Australia Austria Azerbaijan Bangladesh Barbados Belgium Brazil Bulgaria Cameroon Chile China (PRC)* Colombia Croatia Cyprus Czech Republic Denmark Dominican Republic Ecuador Egypt
Portugal Romania Russia Senegal Serbia Singapore Slovak Republic Slovenia South Africa Spain Sri Lanka Sweden Switzerland Taiwan Tanzania Thailand Trinidad & Tobago Tunisia Turkey Ukraine United Arab Emirates United Kingdom United States
Moldova Mongolia Morocco
Estonia Finland France Gabon Germany
Netherlands New Zealand Nigeria Norway Oman Pakistan Papua New Guinea
Uzbekistan Venezuela Vietnam Zambia Zimbabwe
Greece Guyana Hong Kong Hungary
* Excluding Hong Kong and Taiwan, with which Canada has separate treaties, and Macau.
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