{"id":921,"date":"2022-01-05T22:10:31","date_gmt":"2022-01-06T05:10:31","guid":{"rendered":"https:\/\/www.angelakoo.ca\/?p=921"},"modified":"2022-01-05T22:30:18","modified_gmt":"2022-01-06T05:30:18","slug":"covid-19-tax-implications-on-assignment-of-a-purchase-contract","status":"publish","type":"post","link":"https:\/\/www.angelakoo.ca\/zh\/2022\/01\/05\/covid-19-tax-implications-on-assignment-of-a-purchase-contract\/","title":{"rendered":"COVID-19\uff1a\u8cfc\u8cb7\u5408\u540c\u8f49\u8b93\u7684\u7a05\u52d9\u5f71\u97ff"},"content":{"rendered":"<pre style=\"font-size: 8pt;\">\u8cc7\u6599\u4f86\u6e90\uff1a\u52a0\u62ff\u5927 BDO.ca 2020 \u5e74 6 \u6708 22 \u65e5<\/pre>\n<p>\u7531\u65bc COVID-19 \u9020\u6210\u4e86\u6975\u5927\u7684\u8ca1\u52d9\u4e0d\u78ba\u5b9a\u6027\uff0c\u4f4f\u5b85\u5efa\u7bc9\u5546\u548c\u8cb7\u5bb6\u770b\u5230\u8cfc\u8cb7\u5408\u540c\u4e0d\u5b8c\u6574\u7684\u60c5\u6cc1\u6709\u6240\u589e\u52a0\u3002\u8cb7\u5bb6\u6b63\u5728\u6dfb\u52a0\u689d\u6b3e\uff0c\u5141\u8a31\u4ed6\u5011\u63a8\u9072\u95dc\u9589\u6216\u5b8c\u5168\u9000\u51fa\u3002\u5176\u4ed6\u4eba\u5247\u5728\u6c92\u6709\u4ed4\u7d30\u6aa2\u67e5\u7a05\u6536\u5f71\u97ff\u7684\u60c5\u6cc1\u4e0b\u5b9a\u671f\u5c07\u4ed6\u5011\u7684\u8cfc\u8cb7\u5408\u540c\u5206\u914d\u7d66\u65b0\u8cb7\u5bb6\uff08\u975e\u6b63\u5f0f\u5730\u7a31\u70ba\u201c\u7ffb\u8f49\u5408\u540c\u201d\uff09\u3002<\/p>\n<p>\u70ba\u4e86\u660e\u78ba\u8cfc\u8cb7\u5408\u540c\u8f49\u8b93\u7684\u7a05\u6536\u5f71\u97ff\uff0c\u6211\u5011\u5c07\u8a0e\u8ad6\u5408\u540c\u96d9\u65b9\u7684\u95dc\u9375\u6240\u5f97\u7a05\u3001GST\/HST \u548c CRA \u5be9\u8a08\u6ce8\u610f\u4e8b\u9805\u3002\u5728\u958b\u59cb\u4e4b\u524d\uff0c\u8b93\u6211\u5011\u56de\u9867\u4e00\u4e0b\u6b64\u985e\u4ea4\u6613\u4e2d\u6d89\u53ca\u7684\u4e09\u65b9\u7684\u89d2\u8272\uff1a\u8f49\u8b93\u4eba\u3001\u53d7\u8b93\u4eba\u548c\u5efa\u9020\u8005\u3002<\/p>\n<ul>\n<li aria-level=\"1\"><b>\u8f49\u8b93\u4eba\uff1a<\/b> \u5c07\u5176\u6301\u6709\u7684\u5408\u540c\u6b0a\u5229\u8f49\u8b93\u7d66\u53e6\u4e00\u65b9\u7684\u4e00\u65b9\u6216\u5be6\u9ad4\u3002<\/li>\n<li aria-level=\"1\"><b>\u53d7\u8b93\u4eba\uff1a<\/b> \u76f4\u63a5\u5f9e\u5408\u540c\u539f\u7576\u4e8b\u4eba\u8655\u7372\u5f97\u5408\u540c\u6b0a\u5229\u548c\u7fa9\u52d9\u7684\u4e00\u65b9\u6216\u55ae\u4f4d\u3002<\/li>\n<li aria-level=\"1\"><b>\u751f\u6210\u5668\uff1a<\/b> \u623f\u7522\u7684\u539f\u59cb\u8ce3\u5bb6\u3002<\/li>\n<\/ul>\n<h1>\u5df2\u5b9a\u7fa9\u63a1\u8cfc\u5408\u540c\u7684\u8f49\u8b93<\/h1>\n<p>\u5f9e\u672c\u8cea\u4e0a\u8b1b\uff0c\u8cfc\u8cb7\u5408\u540c\u7684\u8f49\u8b93\u767c\u751f\u5728\u65b0\u4f4f\u5b85\u3001\u516c\u5bd3\u55ae\u5143\u6216\u55ae\u4e00\u7528\u9014\u4f4f\u5b85\u7684\u539f\u59cb\u8cb7\u5bb6\u5141\u8a31\u5176\u4ed6\u4eba\uff08\u5373\u53d7\u8b93\u4eba\uff09\u63a5\u7ba1\u8cfc\u8cb7\u5408\u540c\u6642\u3002\u7d93\u5efa\u7bc9\u5546\u8a31\u53ef\uff0c\u53d7\u8b93\u4eba\u627f\u64d4\u8cfc\u8cb7\u8a72\u623f\u7522\u7684\u8cac\u4efb\u3002\u8f49\u8b93\u5408\u540c\u5141\u8a31\u539f\u59cb\u8cb7\u65b9\uff08\u5373\u8f49\u8b93\u4eba\uff09\u5728\u4f54\u6709\u8a72\u8ca1\u7522\u4e4b\u524d\u51fa\u552e\u5176\u5728\u8a72\u8ca1\u7522\u4e2d\u7684\u6b0a\u76ca\u4e26\u53ef\u80fd\u7372\u5229\u3002<\/p>\n<h1>\u5c0d\u8f49\u8b93\u4eba\u7684\u6240\u5f97\u7a05\u5f71\u97ff<\/h1>\n<p>\u5c0d\u65bc\u8f49\u8b93\u92b7\u552e\uff0c\u8f49\u8b93\u4eba\u5fc5\u9808\u5831\u544a\u5728\u8f49\u8b93\u6b0a\u5229\u7684\u7d0d\u7a05\u5e74\u5ea6\u5f9e\u8f49\u8b93\u92b7\u552e\u4e2d\u5be6\u73fe\u7684\u4efb\u4f55\u5229\u6f64\u3002\u5229\u6f64\u5c07\u88ab\u8996\u70ba\u5b8c\u5168\u61c9\u7a05\u7684\u696d\u52d9\u6536\u5165\uff0c\u9019\u662f\u5b8c\u5168\u61c9\u7a05\u7684\uff0c\u6216\u4f86\u81ea\u8cc7\u672c\u6536\u76ca\u7684\u6536\u5165\uff0c\u5176\u4e2d\u53ea\u6709 50% \u662f\u61c9\u7a05\u7684\u3002<\/p>\n<p>\u8a31\u591a\u7d0d\u7a05\u4eba\u8a8d\u70ba\uff0c\u8207\u51fa\u552e\u623f\u5730\u7522\u6709\u95dc\u7684\u4efb\u4f55\u5229\u6f64\u90fd\u5c07\u88ab\u8996\u70ba\u8cc7\u672c\u6536\u76ca\u3002\u7136\u800c\uff0c\u6c7a\u5b9a\u5229\u6f64\u662f\u4f5c\u70ba\u71df\u696d\u6536\u5165\u9084\u662f\u8cc7\u672c\u6536\u76ca\u7684\u6536\u5165\uff0c\u4e26\u4e0d\u662f\u8ca1\u7522\u7684\u6027\u8cea\u3002\u76f8\u53cd\uff0c\u9019\u662f\u8cb7\u65b9\u5728\u8cfc\u8cb7\u623f\u7522\u6642\u7684\u610f\u5716\u3002\u5982\u679c\u8cb7\u65b9\u6253\u7b97\u5c07\u5176\u8f49\u552e\u4ee5\u7372\u53d6\u5229\u6f64\uff0c\u5247\u51fa\u552e\u8a72\u8ca1\u7522\u6240\u5be6\u73fe\u7684\u6536\u5165\u5c31\u662f\u71df\u696d\u6536\u5165\u3002\u8cc7\u672c\u6536\u76ca\u8655\u7406\u901a\u5e38\u767c\u751f\u5728\u6240\u8cfc\u8ca1\u7522\u88ab\u6301\u6709\u4e00\u6bb5\u6642\u9593\u4e26\u7528\u65bc\u500b\u4eba\u6216\u7522\u751f\u6536\u5165\u7684\u60c5\u6cc1\u4e0b\u3002<\/p>\n<p>CRA \u901a\u5e38\u8a8d\u70ba\uff0c\u8f49\u8b93\u92b7\u552e\u7684\u4efb\u4f55\u5229\u6f64\u90fd\u662f\u696d\u52d9\u6536\u5165\uff0c\u56e0\u70ba\u6574\u500b\u4ea4\u6613\u901a\u5e38\u6703\u6301\u7e8c\u5f88\u77ed\u7684\u6642\u9593\uff0c\u4e26\u4e14\u662f\u70ba\u4e86\u5feb\u901f\u7372\u5229\u800c\u9032\u884c\u7684\u3002<\/p>\n<p>\u6b64\u5916\uff0c\u5982\u679c\u7d0d\u7a05\u4eba\u8cfc\u8cb7\u9810\u5efa\u7269\u696d\u4e26\u6253\u7b97\u5c07\u5176\u4f5c\u70ba\u4e3b\u8981\u4f4f\u6240\u5c45\u4f4f\uff0c\u5247\u5728\u8f49\u8b93\u92b7\u552e\u7684\u60c5\u6cc1\u4e0b\uff0c\u5229\u6f64\u5c07\u4e0d\u7b26\u5408\u4e3b\u8981\u4f4f\u6240\u8c41\u514d\u7684\u689d\u4ef6\u3002\u9019\u662f\u56e0\u70ba\u8a72\u7269\u696d\u7684\u6b0a\u5229\u901a\u5e38\u6703\u5728\u95dc\u9589\u4e4b\u524d\u51fa\u552e\u3002\u8a72\u7269\u696d\u4e26\u975e\u4f5c\u70ba\u4e3b\u8981\u4f4f\u6240\u5c45\u4f4f\uff0c\u56e0\u6b64\u4e0d\u7b26\u5408\u4e3b\u8981\u4f4f\u6240\u8c41\u514d\u689d\u4ef6\u3002\u56e0\u6b64\uff0c\u4efb\u4f55\u5229\u6f64\u90fd\u5c07\u88ab\u5fb5\u7a05\u4e26\u88ab\u8996\u70ba\u71df\u696d\u6536\u5165\u3002<\/p>\n<h1>\u5c0d\u975e\u52a0\u62ff\u5927\u5c45\u6c11\u8f49\u8b93\u4eba\u7684\u7a05\u52d9\u5f71\u97ff<\/h1>\n<p>\u7576\u975e\u52a0\u62ff\u5927\u5c45\u6c11\u51fa\u552e\u52a0\u62ff\u5927\u623f\u5730\u7522\u6216\u8cfc\u8cb7\u52a0\u62ff\u5927\u623f\u5730\u7522\u7684\u9078\u64c7\u6b0a\u6642\uff0c\u9700\u8981\u5728\u5341\u5929\u5167\u5c07\u6b64\u985e\u4ea4\u6613\u901a\u77e5 CRA\u3002\u672a\u80fd\u901a\u77e5 CRA \u53ef\u80fd\u6703\u5c0e\u81f4\u6700\u9ad8 $2,500 \u7684\u7f70\u6b3e\uff08\u67d0\u4e9b\u7701\u4efd\u4e5f\u53ef\u80fd\u9069\u7528\u984d\u5916\u7684\u7f70\u6b3e\uff09\u3002\u6b64\u5916\uff0c\u8cfc\u8cb7\u8005\u53ef\u80fd\u6709\u8cac\u4efb\u6263\u7559\u7e3d\u6536\u76ca\u7684 25% \u4e26\u5c07\u5176\u532f\u7d66\u806f\u90a6\u7576\u5c40\u3002<\/p>\n<h1>GST\/HST \u5c0d\u8f49\u8b93\u4eba\u7684\u5f71\u97ff<\/h1>\n<p>\u78ba\u5b9a\u8f49\u8b93\u4eba\u7684\u6536\u76ca\u662f\u5426\u9069\u7528 GST\/HST \u9700\u7531 CRA \u5be9\u67e5\u3002\u554f\u984c\u5728\u65bc\u8f49\u8b93\u4eba\u662f\u5426\u7b26\u5408 GST\/HST \u76ee\u7684\u7684\u201c\u5efa\u7bc9\u5546\u201d\u7684\u5b9a\u7fa9\uff0c\u4ee5\u53ca\u8f49\u8b93\u4eba\u662f\u5426\u6253\u7b97\u51fa\u65bc\u5546\u696d\u76ee\u7684\u8cfc\u8cb7\u8a72\u7269\u696d\u3002\u5728\u8a31\u591a\u60c5\u6cc1\u4e0b\uff0c\u8ca1\u7522\u7684\u8f49\u8b93\u4eba\u53ef\u80fd\u88ab\u8996\u70ba\u300a\u6d88\u8cbb\u7a05\u6cd5\u300b\u4e0b\u7684\u5efa\u7bc9\u5546\u3002<\/p>\n<p>\u5982\u679c\u8f49\u8b93\u4eba\u53ef\u4ee5\u5411 CRA \u8b49\u660e\u4ed6\u5011\u5728\u63d0\u51fa\u8cfc\u8cb7\u8a72\u7269\u696d\u6642\u7684\u610f\u5716\u662f\u5c07\u5176\u7528\u4f5c\u4e3b\u8981\u5c45\u4f4f\u5730\uff0c\u90a3\u9ebc\u7576\u4ed6\u5011\u8f49\u8b93\u5408\u540c\u6642\uff0c\u4ed6\u5011\u5c07\u514d\u65bc\u652f\u4ed8 GST\/HST\u56e0\u8f49\u8b93\u5408\u540c\u800c\u6536\u5230\u7684\u5c0d\u50f9\u3002\u53e6\u4e00\u65b9\u9762\uff0c\u5982\u679c\u4ed6\u5011\u7c3d\u8a02\u5408\u540c\u7684\u76ee\u7684\u662f\u51fa\u79df\u6216\u8f49\u552e\u8ca1\u7522\u4ee5\u7372\u53d6\u5229\u6f64\uff0c\u90a3\u9ebc\u4ed6\u5011\u5c07\u88ab\u8981\u6c42\u5c0d\u5411\u53d7\u8b93\u4eba\u6536\u53d6\u7684\u7e3d\u91d1\u984d\u5fb5\u6536\u548c\u7e73\u7d0d\u7a05\u6b3e\uff0c\u5176\u4e2d\u5305\u62ec\u6240\u8cfa\u53d6\u7684\u4efb\u4f55\u52a0\u50f9\u901a\u904e\u4efb\u52d9\u3002<\/p>\n<h1>GST\/HST \u5c0d\u53d7\u8b93\u4eba\u7684\u5f71\u97ff<\/h1>\n<p>\u6839\u64da\u5927\u591a\u6578\u65b0\u5efa\u7bc9\u5354\u8b70\uff0c\u53ea\u8981\u8f49\u8b93\u4eba\u6253\u7b97\u5c07\u623f\u5c4b\u7528\u4f5c\u5c45\u4f4f\u5730\uff0c\u8f49\u8b93\u4eba\u5c31\u6709\u8cc7\u683c\u7372\u5f97 GST\/HST \u65b0\u4f4f\u5b85\u56de\u6263\uff0c\u9019\u901a\u5e38\u5305\u542b\u5728\u8cfc\u8cb7\u50f9\u683c\u4e2d\u3002\u7136\u800c\uff0c\u4e00\u65e6\u8cfc\u8cb7\u5408\u540c\u88ab\u8f49\u8b93\uff0c\u8a72\u8cc7\u683c\u5c07\u88ab\u53d6\u6d88\uff0c\u56e0\u70ba\u8f49\u8b93\u4eba\u5728\u95dc\u9589\u6642\u4e0d\u518d\u64c1\u6709\u623f\u5c4b\u7684\u6240\u6709\u6b0a\u3002\u9084\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u6bcf\u5957\u4f4f\u5b85\u53ea\u80fd\u63d0\u4ea4\u4e00\u4efd\u65b0\u7684\u4f4f\u5b85\u9000\u7a05\u7533\u8acb\u3002<\/p>\n<p>\u56e0\u6b64\uff0c\u53d7\u8b93\u4eba\u6709\u8cac\u4efb\u78ba\u5b9a\u65b0\u4f4f\u5b85\u56de\u6263\u6a5f\u6703\u662f\u5426\u4ecd\u7136\u5b58\u5728\u3002\u4ed6\u5011\u5c07\u9700\u8981\u6eff\u8db3\u898f\u5b9a\u7684\u6cd5\u5f8b\u8981\u6c42\uff0c\u4ed6\u5011\u53ef\u80fd\u5fc5\u9808\u76f4\u63a5\u5411 CRA \u7533\u8acb\u6216\u8207\u5efa\u7bc9\u5546\u5b89\u6392\u5728\u4ea4\u6613\u7d50\u675f\u6642\u5c07\u9000\u7a05\u91d1\u984d\u8a18\u5165\u8cb8\u65b9\u3002\u5efa\u8b70\u53d7\u8b93\u4eba\u5411\u5efa\u7bc9\u5546\u63d0\u4f9b\u4e00\u4efd\u7b26\u5408\u56de\u6263\u8981\u6c42\u7684\u8072\u660e\uff08\u5373\uff0c\u4ed6\u5011\u5c07\u628a\u8a72\u7269\u696d\u7528\u4f5c\u5c45\u4f4f\u5730\uff09\uff0c\u4e26\u7372\u5f97\u5efa\u7bc9\u5546\u7684\u66f8\u9762\u627f\u8afe\uff0c\u5373\u65b0\u4f4f\u5b85\u56de\u6263\u5c07\u5728\u95dc\u9589\u6642\u8a18\u5165\u4ed6\u5011\u7684\u8cb8\u65b9\u3002<\/p>\n<p>\u5efa\u7bc9\u5546\u61c9\u5728\u4ea4\u5272\u524d\u78ba\u5b9a\u8cb7\u5bb6\u7684\u623f\u7522\u610f\u5716\uff0c\u56e0\u70ba\u6253\u7b97\u79df\u7528\u623f\u7522\u7684\u8cb7\u5bb6\u5206\u914d\u7684\u65b0\u4f4f\u5b85\u56de\u6263\u5c07\u5c0d\u5404\u65b9\u7522\u751f\u8a31\u591a\u6f5b\u5728\u7684\u8ca0\u9762\u5f71\u97ff\u3002\u53d7\u8b93\u4eba\u53ef\u80fd\u6709\u8cc7\u683c\u76f4\u63a5\u5411 CRA \u7533\u8acb\u65b0\u4f4f\u5b85\u79df\u8cc3\u4f4f\u623f\u56de\u6263\uff0c\u53d7\u8b93\u4eba\u6253\u7b97\u8cfc\u8cb7\u8a72\u7269\u696d\u4f5c\u70ba\u9577\u671f\u51fa\u79df\u7684\u5c45\u4f4f\u5730\u3002\u6b64\u5916\uff0c\u7531\u65bc\u65b0\u8cfc\u8cb7\u8005\u7121\u6cd5\u5c07\u65b0\u4f4f\u5b85\u56de\u6263\u5206\u914d\u7d66\u5efa\u7bc9\u5546\uff0c\u539f\u8cfc\u8cb7\u5408\u540c\u9805\u4e0b\u7684\u5230\u671f\u91d1\u984d\u53ef\u80fd\u9700\u8981\u589e\u52a0\u3002<\/p>\n<h1><\/h1>\n<p><i>\u9019\u610f\u5473\u8457\uff0c\u5982\u679c\u60a8\u53c3\u8207\u65bd\u5de5\u524d\u8f49\u8b93\u92b7\u552e\uff0c\u60a8\u5c07\u53d7\u5230 CRA \u5be9\u67e5\u7684\u53ef\u80fd\u6027\u5f88\u9ad8\uff0c\u56e0\u6b64\u7d0d\u7a05\u4eba\u5fc5\u9808\u4e86\u89e3\u8207\u8f49\u8b93\u92b7\u552e\u76f8\u95dc\u7684\u6240\u5f97\u7a05\u548c GST\/HST \u898f\u5247\u3002<\/i><\/p>\n<h1><\/h1>\n<p><i>\u5982\u679c\u60a8\u7684\u7533\u5831\u8868\u88ab\u9078\u4e2d\u9032\u884c\u5be9\u8a08\uff0cCRA \u5728\u78ba\u5b9a\u60a8\u662f\u5426\u6b63\u78ba\u5831\u544a\u623f\u5730\u7522\u92b7\u552e\u6642\u6703\u8003\u616e\u4ee5\u4e0b\u56e0\u7d20\uff1a<\/i><\/p>\n<h1><\/h1>\n<p><i>\u51fa\u552e\u7684\u623f\u7522\u985e\u578b<\/i><\/p>\n<p><i>\u4f60\u64c1\u6709\u5b83\u591a\u4e45\u4e86<\/i><\/p>\n<p><i>\u60a8\u51fa\u552e\u985e\u4f3c\u623f\u7522\u7684\u6b77\u53f2<\/i><\/p>\n<p><i>\u60a8\u662f\u5426\u5728\u8a72\u7269\u696d\u4e0a\u505a\u904e\u4efb\u4f55\u5de5\u4f5c<\/i><\/p>\n<p><i>\u4f60\u70ba\u4ec0\u9ebc\u8ce3\u6389\u623f\u7522<\/i><\/p>\n<p><i>\u60a8\u8cfc\u8cb7\u623f\u7522\u7684\u610f\u5716<\/i><\/p>\n<p><i>\u5982\u679c\u60a8\u662f\u5c08\u696d\u627f\u5305\u5546\u6216\u88dd\u4fee\u8005\u3001\u6295\u6a5f\u8005\u6216\u4e2d\u9593\u6295\u8cc7\u8005\u6216\u500b\u4eba\u88dd\u4fee\u8005\uff0cCRA \u5c07\u5bc6\u5207\u95dc\u6ce8\u60a8\u7684\u623f\u7522\u92b7\u552e\u60c5\u6cc1\u3002<\/i><\/p>\n<h1><\/h1>\n<p>*\u4ee5\u4e0a\u4fe1\u606f\u50c5\u4f9b\u53c3\u8003\uff0c\u53ef\u80fd\u6703\u767c\u751f\u8b8a\u5316\uff0c\u6211\u5011\u5c0d\u6b64\u8655\u6240\u8ff0\u4efb\u4f55\u4fe1\u606f\u7684\u6e96\u78ba\u6027\u4e0d\u627f\u64d4\u4efb\u4f55\u8cac\u4efb\u3002\u8acb\u5411\u60a8\u7684\u6703\u8a08\u5e2b\u8aee\u8a62\u6240\u6709\u7a05\u52d9\u548c\u6703\u8a08\u76f8\u95dc\u4e8b\u5b9c\u3002<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>\u8cc7\u6599\u4f86\u6e90\uff1a\u52a0\u62ff\u5927 BDO.ca 2020 \u5e74 6 \u6708 22 \u65e5 \u7531\u65bc COVID-19 \u9020\u6210\u7684\u6975\u7aef\u8ca1\u52d9\u4e0d\u78ba\u5b9a\u6027\uff0c\u4f4f\u5b85\u5efa\u7bc9\u5546\u548c\u8cb7\u5bb6\u770b\u5230\u8cfc\u8cb7\u5408\u540c\u4e0d\u5b8c\u6574\u7684\u60c5\u6cc1\u6709\u6240\u589e\u52a0\u3002\u8cb7\u5bb6\u6b63\u5728\u6dfb\u52a0\u689d\u6b3e\uff0c\u5141\u8a31\u4ed6\u5011\u63a8\u9072\u95dc\u9589\u6216\u5b8c\u5168\u9000\u51fa\u3002\u5176\u4ed6\u4eba\u6b63\u5728\u5c07\u4ed6\u5011\u7684\u63a1\u8cfc\u5408\u540c\u5206\u914d\u7d66\u65b0\u8cb7\u5bb6\uff08\u975e\u6b63\u5f0f\u5730\u7a31\u70ba\u201c\u7ffb\u8f49 [...]<\/p>","protected":false},"author":1,"featured_media":924,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-921","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-about-british-columbia"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>COVID-19: Tax Implications on Assignment of a Purchase Contract - Angela Koo | Vancouver Realtor &amp; Presale Expert | Fluent in Cantonese &amp; Mandarin<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.angelakoo.ca\/zh\/2022\/01\/05\/covid-19-tax-implications-on-assignment-of-a-purchase-contract\/\" \/>\n<meta property=\"og:locale\" content=\"zh_HK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"COVID-19: Tax Implications on Assignment of a Purchase Contract - Angela Koo | Vancouver Realtor &amp; Presale Expert | Fluent in Cantonese &amp; Mandarin\" \/>\n<meta property=\"og:description\" content=\"Source: BDO.ca Canada June 22, 2020 With the extreme financial uncertainty created by COVID-19, residential homebuilders and buyers are seeing an uptick with incomplete purchase contracts. Buyers are adding clauses that allow them to postpone closings or back out of them entirely. Others are assigning their purchase contracts to new buyers (informally known as &#8220;flipping [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.angelakoo.ca\/zh\/2022\/01\/05\/covid-19-tax-implications-on-assignment-of-a-purchase-contract\/\" \/>\n<meta property=\"og:site_name\" content=\"Angela Koo | Vancouver Realtor &amp; Presale Expert | Fluent in Cantonese &amp; Mandarin\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/angelayykoo\/\" \/>\n<meta property=\"article:published_time\" content=\"2022-01-06T05:10:31+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-01-06T05:30:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.angelakoo.ca\/wp-content\/uploads\/2022\/01\/covid-19-assignment.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1051\" \/>\n\t<meta property=\"og:image:height\" content=\"338\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Angela\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"Angela\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u9810\u8a08\u95b1\u8b80\u6642\u9593\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 \u5206\u9418\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.angelakoo.ca\/2022\/01\/05\/covid-19-tax-implications-on-assignment-of-a-purchase-contract\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.angelakoo.ca\/2022\/01\/05\/covid-19-tax-implications-on-assignment-of-a-purchase-contract\/\"},\"author\":{\"name\":\"Angela\",\"@id\":\"https:\/\/www.angelakoo.ca\/en\/#\/schema\/person\/a2ad40e4cd95096c3cdee266a8990d48\"},\"headline\":\"COVID-19: Tax Implications on Assignment of a Purchase Contract\",\"datePublished\":\"2022-01-06T05:10:31+00:00\",\"dateModified\":\"2022-01-06T05:30:18+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.angelakoo.ca\/2022\/01\/05\/covid-19-tax-implications-on-assignment-of-a-purchase-contract\/\"},\"wordCount\":1248,\"publisher\":{\"@id\":\"https:\/\/www.angelakoo.ca\/en\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.angelakoo.ca\/2022\/01\/05\/covid-19-tax-implications-on-assignment-of-a-purchase-contract\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.angelakoo.ca\/wp-content\/uploads\/2022\/01\/covid-19-assignment.jpg\",\"articleSection\":[\"About British Columbia\"],\"inLanguage\":\"zh-HK\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.angelakoo.ca\/2022\/01\/05\/covid-19-tax-implications-on-assignment-of-a-purchase-contract\/\",\"url\":\"https:\/\/www.angelakoo.ca\/2022\/01\/05\/covid-19-tax-implications-on-assignment-of-a-purchase-contract\/\",\"name\":\"COVID-19: Tax Implications on Assignment of a Purchase Contract - Angela Koo | Vancouver Realtor &amp; Presale Expert | Fluent in Cantonese &amp; Mandarin\",\"isPartOf\":{\"@id\":\"https:\/\/www.angelakoo.ca\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.angelakoo.ca\/2022\/01\/05\/covid-19-tax-implications-on-assignment-of-a-purchase-contract\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.angelakoo.ca\/2022\/01\/05\/covid-19-tax-implications-on-assignment-of-a-purchase-contract\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.angelakoo.ca\/wp-content\/uploads\/2022\/01\/covid-19-assignment.jpg\",\"datePublished\":\"2022-01-06T05:10:31+00:00\",\"dateModified\":\"2022-01-06T05:30:18+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.angelakoo.ca\/2022\/01\/05\/covid-19-tax-implications-on-assignment-of-a-purchase-contract\/#breadcrumb\"},\"inLanguage\":\"zh-HK\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.angelakoo.ca\/2022\/01\/05\/covid-19-tax-implications-on-assignment-of-a-purchase-contract\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-HK\",\"@id\":\"https:\/\/www.angelakoo.ca\/2022\/01\/05\/covid-19-tax-implications-on-assignment-of-a-purchase-contract\/#primaryimage\",\"url\":\"https:\/\/www.angelakoo.ca\/wp-content\/uploads\/2022\/01\/covid-19-assignment.jpg\",\"contentUrl\":\"https:\/\/www.angelakoo.ca\/wp-content\/uploads\/2022\/01\/covid-19-assignment.jpg\",\"width\":1051,\"height\":338},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.angelakoo.ca\/2022\/01\/05\/covid-19-tax-implications-on-assignment-of-a-purchase-contract\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.angelakoo.ca\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"COVID-19: Tax Implications on Assignment of a Purchase Contract\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.angelakoo.ca\/en\/#website\",\"url\":\"https:\/\/www.angelakoo.ca\/en\/\",\"name\":\"Angela Koo | Vancouver Realtor & Presale Expert | Fluent in Cantonese & Mandarin\",\"description\":\"Making Realty Dreams a Reality\",\"publisher\":{\"@id\":\"https:\/\/www.angelakoo.ca\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.angelakoo.ca\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"zh-HK\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.angelakoo.ca\/en\/#organization\",\"name\":\"Angela Koo | Vancouver Realtor & Presale Expert | Fluent in Cantonese & Mandarin\",\"url\":\"https:\/\/www.angelakoo.ca\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-HK\",\"@id\":\"https:\/\/www.angelakoo.ca\/en\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.angelakoo.ca\/wp-content\/uploads\/2020\/07\/AK-LOGO-IN-BLK-GOLD-wht-GROUND.png\",\"contentUrl\":\"https:\/\/www.angelakoo.ca\/wp-content\/uploads\/2020\/07\/AK-LOGO-IN-BLK-GOLD-wht-GROUND.png\",\"width\":231,\"height\":208,\"caption\":\"Angela Koo | Vancouver Realtor & Presale Expert | Fluent in Cantonese & Mandarin\"},\"image\":{\"@id\":\"https:\/\/www.angelakoo.ca\/en\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/angelayykoo\/\",\"https:\/\/www.instagram.com\/angela.koo\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.angelakoo.ca\/en\/#\/schema\/person\/a2ad40e4cd95096c3cdee266a8990d48\",\"name\":\"Angela\",\"url\":\"https:\/\/www.angelakoo.ca\/zh\/author\/angela\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"COVID-19: Tax Implications on Assignment of a Purchase Contract - Angela Koo | Vancouver Realtor &amp; Presale Expert | Fluent in Cantonese &amp; Mandarin","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.angelakoo.ca\/zh\/2022\/01\/05\/covid-19-tax-implications-on-assignment-of-a-purchase-contract\/","og_locale":"zh_HK","og_type":"article","og_title":"COVID-19: Tax Implications on Assignment of a Purchase Contract - Angela Koo | Vancouver Realtor &amp; Presale Expert | Fluent in Cantonese &amp; Mandarin","og_description":"Source: BDO.ca Canada June 22, 2020 With the extreme financial uncertainty created by COVID-19, residential homebuilders and buyers are seeing an uptick with incomplete purchase contracts. Buyers are adding clauses that allow them to postpone closings or back out of them entirely. Others are assigning their purchase contracts to new buyers (informally known as &#8220;flipping [&hellip;]","og_url":"https:\/\/www.angelakoo.ca\/zh\/2022\/01\/05\/covid-19-tax-implications-on-assignment-of-a-purchase-contract\/","og_site_name":"Angela Koo | Vancouver Realtor &amp; Presale Expert | Fluent in Cantonese &amp; Mandarin","article_publisher":"https:\/\/www.facebook.com\/angelayykoo\/","article_published_time":"2022-01-06T05:10:31+00:00","article_modified_time":"2022-01-06T05:30:18+00:00","og_image":[{"width":1051,"height":338,"url":"https:\/\/www.angelakoo.ca\/wp-content\/uploads\/2022\/01\/covid-19-assignment.jpg","type":"image\/jpeg"}],"author":"Angela","twitter_card":"summary_large_image","twitter_misc":{"\u4f5c\u8005":"Angela","\u9810\u8a08\u95b1\u8b80\u6642\u9593":"6 \u5206\u9418"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.angelakoo.ca\/2022\/01\/05\/covid-19-tax-implications-on-assignment-of-a-purchase-contract\/#article","isPartOf":{"@id":"https:\/\/www.angelakoo.ca\/2022\/01\/05\/covid-19-tax-implications-on-assignment-of-a-purchase-contract\/"},"author":{"name":"Angela","@id":"https:\/\/www.angelakoo.ca\/en\/#\/schema\/person\/a2ad40e4cd95096c3cdee266a8990d48"},"headline":"COVID-19: Tax Implications on Assignment of a Purchase Contract","datePublished":"2022-01-06T05:10:31+00:00","dateModified":"2022-01-06T05:30:18+00:00","mainEntityOfPage":{"@id":"https:\/\/www.angelakoo.ca\/2022\/01\/05\/covid-19-tax-implications-on-assignment-of-a-purchase-contract\/"},"wordCount":1248,"publisher":{"@id":"https:\/\/www.angelakoo.ca\/en\/#organization"},"image":{"@id":"https:\/\/www.angelakoo.ca\/2022\/01\/05\/covid-19-tax-implications-on-assignment-of-a-purchase-contract\/#primaryimage"},"thumbnailUrl":"https:\/\/www.angelakoo.ca\/wp-content\/uploads\/2022\/01\/covid-19-assignment.jpg","articleSection":["About British Columbia"],"inLanguage":"zh-HK"},{"@type":"WebPage","@id":"https:\/\/www.angelakoo.ca\/2022\/01\/05\/covid-19-tax-implications-on-assignment-of-a-purchase-contract\/","url":"https:\/\/www.angelakoo.ca\/2022\/01\/05\/covid-19-tax-implications-on-assignment-of-a-purchase-contract\/","name":"COVID-19: Tax Implications on Assignment of a Purchase Contract - Angela Koo | Vancouver Realtor &amp; Presale Expert | Fluent in Cantonese &amp; Mandarin","isPartOf":{"@id":"https:\/\/www.angelakoo.ca\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.angelakoo.ca\/2022\/01\/05\/covid-19-tax-implications-on-assignment-of-a-purchase-contract\/#primaryimage"},"image":{"@id":"https:\/\/www.angelakoo.ca\/2022\/01\/05\/covid-19-tax-implications-on-assignment-of-a-purchase-contract\/#primaryimage"},"thumbnailUrl":"https:\/\/www.angelakoo.ca\/wp-content\/uploads\/2022\/01\/covid-19-assignment.jpg","datePublished":"2022-01-06T05:10:31+00:00","dateModified":"2022-01-06T05:30:18+00:00","breadcrumb":{"@id":"https:\/\/www.angelakoo.ca\/2022\/01\/05\/covid-19-tax-implications-on-assignment-of-a-purchase-contract\/#breadcrumb"},"inLanguage":"zh-HK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.angelakoo.ca\/2022\/01\/05\/covid-19-tax-implications-on-assignment-of-a-purchase-contract\/"]}]},{"@type":"ImageObject","inLanguage":"zh-HK","@id":"https:\/\/www.angelakoo.ca\/2022\/01\/05\/covid-19-tax-implications-on-assignment-of-a-purchase-contract\/#primaryimage","url":"https:\/\/www.angelakoo.ca\/wp-content\/uploads\/2022\/01\/covid-19-assignment.jpg","contentUrl":"https:\/\/www.angelakoo.ca\/wp-content\/uploads\/2022\/01\/covid-19-assignment.jpg","width":1051,"height":338},{"@type":"BreadcrumbList","@id":"https:\/\/www.angelakoo.ca\/2022\/01\/05\/covid-19-tax-implications-on-assignment-of-a-purchase-contract\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.angelakoo.ca\/"},{"@type":"ListItem","position":2,"name":"COVID-19: Tax Implications on Assignment of a Purchase Contract"}]},{"@type":"WebSite","@id":"https:\/\/www.angelakoo.ca\/en\/#website","url":"https:\/\/www.angelakoo.ca\/en\/","name":"Angela Koo | Vancouver Realtor & Presale Expert | Fluent in Cantonese & Mandarin","description":"Making Realty Dreams a Reality","publisher":{"@id":"https:\/\/www.angelakoo.ca\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.angelakoo.ca\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"zh-HK"},{"@type":"Organization","@id":"https:\/\/www.angelakoo.ca\/en\/#organization","name":"Angela Koo | Vancouver Realtor & Presale Expert | Fluent in Cantonese & Mandarin","url":"https:\/\/www.angelakoo.ca\/en\/","logo":{"@type":"ImageObject","inLanguage":"zh-HK","@id":"https:\/\/www.angelakoo.ca\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.angelakoo.ca\/wp-content\/uploads\/2020\/07\/AK-LOGO-IN-BLK-GOLD-wht-GROUND.png","contentUrl":"https:\/\/www.angelakoo.ca\/wp-content\/uploads\/2020\/07\/AK-LOGO-IN-BLK-GOLD-wht-GROUND.png","width":231,"height":208,"caption":"Angela Koo | Vancouver Realtor & Presale Expert | Fluent in Cantonese & Mandarin"},"image":{"@id":"https:\/\/www.angelakoo.ca\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/angelayykoo\/","https:\/\/www.instagram.com\/angela.koo"]},{"@type":"Person","@id":"https:\/\/www.angelakoo.ca\/en\/#\/schema\/person\/a2ad40e4cd95096c3cdee266a8990d48","name":"Angela","url":"https:\/\/www.angelakoo.ca\/zh\/author\/angela\/"}]}},"_links":{"self":[{"href":"https:\/\/www.angelakoo.ca\/zh\/wp-json\/wp\/v2\/posts\/921"}],"collection":[{"href":"https:\/\/www.angelakoo.ca\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.angelakoo.ca\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.angelakoo.ca\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.angelakoo.ca\/zh\/wp-json\/wp\/v2\/comments?post=921"}],"version-history":[{"count":6,"href":"https:\/\/www.angelakoo.ca\/zh\/wp-json\/wp\/v2\/posts\/921\/revisions"}],"predecessor-version":[{"id":928,"href":"https:\/\/www.angelakoo.ca\/zh\/wp-json\/wp\/v2\/posts\/921\/revisions\/928"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.angelakoo.ca\/zh\/wp-json\/wp\/v2\/media\/924"}],"wp:attachment":[{"href":"https:\/\/www.angelakoo.ca\/zh\/wp-json\/wp\/v2\/media?parent=921"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.angelakoo.ca\/zh\/wp-json\/wp\/v2\/categories?post=921"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.angelakoo.ca\/zh\/wp-json\/wp\/v2\/tags?post=921"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}