2월 22일 발표된 새로운 부동산 정책에 대해서....

안녕하세요.  저는 KSBNS 테드 조 이사입니다.

새로운 한 주가 시작되는 월요일입니다.  복잡한 도시 생활 속에서 사람들과 부딪치면서 거리를 나서고 출근하던 한국 생활이 그리워 질 정도로 밴쿠버는 조용하게 세월만 빨리 흘러가는 느낌입니다.  나이가 더 들기 전에 우리들이 원하는 목표를 달성해 놓고 여유를 즐기면서 은퇴를 할 수 있는 그날 까지 조금도 흐트러짐이 없이 허리띠를 바짝 졸라 메고 앞만 보고 열심히 뛰어 가야만 하는 사람들은 매일 매일 새로운 에너지 충전이 필요한 것 같습니다. 

어느 정도의 자산을 만들어 놓고 여유를 부릴려고 해도 높아지는 생활비와 고물가 상황에서 불안한 우리들은 젊음이 허락하는 한 열심히 경제 활동을 하시겠다는 분들이 점점 더 늘어나고 있는 것 같습니다.  단순 노동직에서 벗어나서 순자산을 빨리 늘리고 AI 시대의 도래와 함께 전 세계적으로 많은 직업들이 로봇으로 대치되면서 사라지고 있는 상황에서 우리들은 미리 준비를 해야 할 것 같습니다.  자신만의 비즈니스를 영위하면서 앞으로는 밀리지 않는 경쟁력을 확보하지 않으면 미래가 불안해 질 것이라는 생각을 해 봅니다. 

강한 실천력으로 먼저 행동하시고 문제를 해결하시면서 다음 단계로 나가시는 것이 생각만하고 움직이지 않으시는 분들 보다 성공 확률이 훨씬 더 높고 부를 만들 수 있는 기회가 더 크다는 것을 성공 지침서에서는 항상 이야기 합니다.  생각만 하지 말고 행동하시되 그 일에는 항상 순서가 있고 지름길이 있다는 사실도 우리들은 간과해서는 안될 것 같습니다.

우리들이 비즈니스나 직장 생활을 하면서 생업에 몰두하시다 보면 바깥 세상은 시끄럽게 돌아가고는 있는데 그 정보들을 찾아 보려고 하니 너무 힘든 분들을 위해서 아래 영상을 제작해 보았습니다.  올해 새롭게 변화되는 부동산 정책에 대해서 정리해 놓은 다음 영상을 참고하시고 "좋아요 구독" 많이 부탁 드리겠습니다. 

https://youtu.be/jCgSnCqeYRc

추가로 2월 22일 발표된 새로운 부동산 정책에 대해서 중요한 두 가지를 알려드리고 알렉스 회계사님께서 보내주신 영문 요약 내용을 올려드립니다.  참고하시기 바랍니다.

1.  Flipping Tax 부과

집을 구매해서 바로 팔면서 수익을 남기는 Flipping 에 대해서 정부에서 새로운 규제를 발표했습니다.  현재 집을 1년 이상 소유하지 않으면 집을 팔면서 생긴 소득을 비즈니스 인컴으로 규정해서 세금을 추가로 내야 하는 법령은 현재 시행 중인데 이와는 별도로 2025년 1월 1일 부터는 집을 구매 후 2년 안에 매매할 경우에 Flipping tax가 추가로 부과되는 법령입니다.

1년 안에 팔면 매매 수익의 20%가 세금으로 부과되고 2년까지는 보유 기간에 비례해서 세금을 부과하고 2년이 넘어야 세금을 하나도 내지 않는다고 합니다.  이때 주 거주지로 2년을 살지 않았을 경우 2만불을 제외한 매매 수익에 대해서 적용이 된다고 합니다

2.  취득세(PTT - Property Transfer Tax) 감면

2024년 4월 1일 부터 생애 첫 주택 구매자에게 제공하던 취득세 면제(500,000불까지 100% 면제 - 8,000불 면제, 525,000불까지는 금액에 따라서 차등 할인) 제도를 요즘 집값이 올라서 한도 금액이 너무 낮다고 불만이 많았었는데 이번에 주택 가격을 835,000불까지 상향해서 적용하되 면제 금액은 500,000불때 해주던 100% 전액 면제($8,000)를 해 주겠다는 것임(860,000불까지 차등할인 적용)

2024년 4월 1일 부터 새집의 경우에는 기존에 75만불까지 취득세 100%($13,000) 면제해 주던 것을 110만불까지 100%($20,000) 면제 혜택을 주겠다고 하고 1,150,000 까지 차등 할인해주겠다고 함

Personal income tax measures

Tax targeting home flipping introduced
The budget proposes a new tax on the sale of real estate held for less than two years. A tax rate of 20 percent will apply to income from properties sold within 365 days of purchase. It will gradually decline to zero between 366 and 730 days.

The tax will apply to properties with housing units and properties zoned for residential use, including assignment sales. Individuals will be able to exclude $20,000 from this new tax if selling their primary residence within two years. As with the federal property flipping rules, exemptions will be available for certain life changes.

The new tax will become effective January 1, 2025, and can apply to properties acquired before the effective date.

BC Family Benefit Bonus introduced
Effective July 1, 2024, the province will offer the new BC Family Benefit Bonus (the bonus). The measure, to be delivered alongside the existing BC Family Benefit, will result in a 25 percent increase to both the annual benefit amounts and the income thresholds used to determine eligibility for the BC Family Benefit.

The bonus will be introduced as a temporary increase for the 2024-25 benefit year only and will be paid out beginning July 2024.

Climate Action Tax Credit increased
Effective July 1, 2024, the maximum annual Climate Action Tax Credit payment is increased to $504 (from $447) for an adult, $252 (from $223.50) for a spouse or common-law partner, and $126 (from $111.50) per child.

Single-parent families will continue to receive the spouse or common-law partner amount for the first child in the family. The income thresholds for when the credit begins to be phased out will also be increased.

Business income tax measures

Training tax credits extended
The training tax credit for employers will be extended until the end of 2027 (from 2024). The training tax credit for individuals will be extended until the end of 2025.

Clean Building Tax Credit deadline extended
The refundable clean building tax credit deadline is extended to September 30, 2027 (from March 31, 2027). A certificate can be given by a qualified person, and an application for certification by the Minister of Finance can be filed by this later date. 

Animation productions excluded from the regional and distant location tax credits
Effective June 1, 2024, animation productions will no longer be eligible for the regional and distant location tax credits.

Animation productions will remain eligible for the basic tax credits under the Film Incentive BC, the production services tax credits, and the digital animation, visual effects and post-production services tax credits.

Shipbuilding and ship repair industry tax credit extended
The shipbuilding and ship repair industry tax credit is extended until the end of 2026 (from 2024).

Oil and gas exploration expenses excluded from the mining exploration tax credit
Effective February 23, 2024, oil and gas exploration expenditures will no longer qualify for the mining exploration tax credit. This amendment is intended to align with the federal government’s recent changes to the mining flow-through share tax credit regime.

Other tax measures

Employer health tax exemption threshold increased
Effective January 1, 2024, the employer tax exemption threshold is increased to $1 million (from $500,000). The notch rate for remuneration above the new $1 million exemption and below the full rate threshold of $1.5 million is increased to 5.850 percent (from 2.925 percent).

Definition of registered occupier amended for Speculation and Vacancy Tax Act
Effective January 1, 2024, a person possessing residential property under a lease registered in the Land Title and Survey Authority of British Columbia will be treated as a registered occupier of the property for speculation and vacancy tax purposes and, therefore, will be responsible for the tax.

Effectively, responsibility for the tax will shift from fee simple owners of a leasehold property to registered leaseholders who have control over how the property is used.

Registered leaseholders who are not already required to declare in 2024 will have to declare for the first time in 2025 based on the property use in 2024.

Property transfer tax measures
The following changes were announced to the Property Transfer Tax Act:

Effective April 1, 2024, the first-time home buyers’ exemption threshold is increased to a fair market value (FMV) of $835,000 (from $500,000), with the first $500,000 exempt from property transfer tax. The phase-out range is $25,000 above the threshold, with the complete elimination of the exemption at $860,000.
Effective April 1, 2024, the newly built home exemption FMV threshold is increased to $1,100,000 (from $750,000). The phase-out range is $50,000 above the threshold, with the complete elimination of the exemption at $1,150,000.
Effective for transactions occurring between January 1, 2025, and December 31, 2030, the exemption for new purpose-built rental buildings is enhanced. Generally, purpose-built rental buildings are those that are non-stratified and held as rentals on a monthly basis or longer for at least 10 years. Qualifying purchases will be exempt from the general property transfer tax. The residential portion of the building must be entirely used for rental purposes and contain at least four apartments.
Modern treaty national property taxation
Effective for the 2025 taxation year, the province will no longer require property taxation to apply on Nisga’a Lands or the Treaty Lands of a Modern Treaty Nation. Amendments to the governing legislation will enable modern treaty nations to self-determine property taxation on their respective treaty lands.

Amendments to the Assessment Act were also announced to better align provincial assessment rules with the unique aspects of Nisga’a Lands and Treaty Lands and Modern Treaty Nation governance. These amendments will come into effect on royal assent.

Other tax technical measures

Budget 2024 includes other technical amendments to various tax acts. Highlights include amendments to:

The Income Tax Act to harmonize with various federal measures, including the application of the amended general anti-avoidance rule and the requirement for payments over $10,000 to the Receiver General for Canada to be made electronically
The Property Transfer Tax to clarify the calculation of interest on amounts owing and to allow for the imposition of penalties on failure to provide required information
The Provincial Sales Tax Act to clarify the definition of software, reduce the availability of PST refunds where a person acquires goods for export, and allow PST refunds when a purchaser self-assesses PST but then returns the goods for a refund
The Provincial Sales Tax Exemption and Refund Legislation to clarify which clean energy manufacturing projects qualify for the production machinery and equipment exemption, as well to clarify the rules for when services are provided with taxable leased goods
Full details of the 2024 BC Budget can be found at https://www.bcbudget.gov.bc.ca/2024/

 
이번 한주도 좋은 에너지로 힘차게 시작하시기 바랍니다. 


Ted Cho (PREC), MBA
Leader of Ted Cho Real Estate Group

Sutton Group - West Coast Realty
Residential & Commercial Real Estate Trading Specialist
Top 1% of Realtors in Greater Vancouver (2016 ~ 2021, & 2023)
Established Ted Cho Real Estate Group(June 2022)

Gold Master Medallion Club, 12 Years (2012 ~ 2023)
(Pinnacle Award 2016, Elite Award 2017, Pinnacle Award 2018, Elite Award 2019, Pinnacle Award 2020, Million Dollar Awards 2021 ~ 2023 )

Cell: 604-440-5726
Email: tcho@sutton.com
[http://www.tcho.ca ][http://www.ksbnetwork.com ]
kakaotalk ID: KSBNS
kakao Channel : 테드조 부동산그룹

Managing Director(이사)/Founder
KSBNS(Korean Success Business Network Society)
Managing Director of over 2,000 KSBNS members
"We Create, Build, Lead the World's Best Practices"