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Prepared for the Canada Mortgage and Housing Corporation
出版Canada Mortgage and Housing Corportation, 2001
URLhttp://books.google.com.hk/books?id=JJX8GAAACAAJ&hl=&source=gbs_api
註釋The system of taxation in Canada has become increasingly complex over the past several decades. Taxes include federal, provincial and municipal, or local, taxes. The federal government levies personal and corporate income taxes, other corporate taxes like payroll and capital taxes, a value-added tax (the Goods and Services Tax), and excise taxes. The provincial governments also collect personal and corporate income taxes, but generally follow the rules set out by the federal government. Provincial governments also levy sales taxes or participate in the federal value-added tax and collect taxes such as land transfer taxes. Local governments generally only collect property taxes and certain fees. Many of these taxes affect the production, ownership and use of housing, and decisions surrounding these functions. This report sets out and explains tax provisions relating to housing providers, owners and renters. Section 2 presents the taxation of producers (e.g., home builders and multiple-unit residential builders.) Section 3 identifies the taxation of owners of rental housing (e.g., corporations -- both principal business corporations and not, real estate investment trusts, and individuals). Finally, section 4 discusses the taxation of the occupant individuals of owned and rented housing. Section 5 summarizes the criteria, methodology, and possible research questions that could be explored, with particular focus on the taxation of the providers of rental housing. By presenting the tax provisions by economic function, rather than by taxation type, the focus is comparisons across alternative forms that these economic activities take, as well as providing a better framework to analyze the impact of the tax provisions on housing-related economic activities.