安省土地转让税的计算方法

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买卖房屋过程中,经常有客户问我土地转让税的计算问题.现整理如下,如果打算买卖房屋的人们可以按照下面的说明自己计算一下.
安省土地转让税计算方法：
Current tax rates (effective from June 1, 1989)
·        0.5% of the value of consideration for the transfer up to and including $55,000,
·        1% of the value of the consideration which exceeds $55,000 up to and including $250,000, and
·        1.5% of the value of the consideration which exceeds $250,000, and
·        2% of the amount by which the value of the consideration exceeds $400,000 for land that contains at least one and not more than two single family residences.

从October 31, 2007，在多伦多买房在原有土地转让税的基础上新加了一个税，计算及说明如下：
·        The tax amount has changed since the original announcement and it's not quite double the current land transfer tax. The current Ontario land transfer tax is calculated as follows. The new tax is 0.5 per cent of the first $55,000 of a home's value, 1 per cent on the next $345,000 and 2 per cent on any portion over $400,000. The Toronto Tax is nearly the same. The calculator below is accurate as of October 31, 2007
·        First-time buyers pay nothing on the first $400,000.
·        The tax affects only the purchase (not the seller) of real estate in Metro Toronto, not Mississauga, Brampton, Oakville or surrounding areas of Toronto