加拿大的经济计划正在帮助加拿大人为首次置业进行储蓄，并更快地建造更多合作住宅

2023年12月6日2023年12月6日 huayi 加拿大的经济计划正在帮助加拿大人为首次置业进行储蓄，并更快地建造更多合作住宅

今天，加拿大副总理兼财政部长方慧兰（Chrystia Freeland）阁下和住房、基础设施与社区部长肖恩·弗雷泽（Sean Fraser）阁下宣布，自2023年4月1日以来，已有30多万加拿大人开设了免税首套住房储蓄账户，这使他们更有能力储蓄首付款。

免税首套住房储蓄账户允许加拿大人每年为其首套住房支付最高 8000 加元（终身最高限额为 40000 加元）。为帮助加拿大人实现其储蓄目标，免税首套住房储蓄账户的供款可在年度所得税申报表中减税，就像注册退休储蓄计划（RRSP）一样。此外，与免税储蓄账户（TFSA）一样，用于购买第一套住房的取款（包括供款的任何投资收入）也无需纳税。入账免税，出账免税。

为了最大限度地提高 2023 年的报税扣除额，免税首套住房储蓄账户的供款必须在 2023 年 12 月 31 日前支付。缴款也可以结转到以后的纳税年度扣除。

为了更快地建造更多房屋，副总理和住房部长还宣布，已拨款7100万加元，用于帮助魁北克省、不列颠哥伦比亚省、安大略省和新不伦瑞克省建造和维修1600多所合作建房，包括通过经济适用房基金。这包括：

• 魁北克省1,004 处住宅；
• 不列颠哥伦比亚省 422 处住宅；
• 安大略省 132 处住宅；以及，
• 新不伦瑞克省 102 处住宅。

11月21日出台的《2023年秋季经济报告》推进了政府的经济计划，通过新的投资来更快、更多地建造房屋，包括合作建房。其中包括向经济适用房基金追加10亿加元，该基金将支持非营利组织、合作组织和公共住房提供商在2028年前新建7000多套住房。秋季经济报告还包括向公寓建设贷款计划增资150亿加元，这将支持在加拿大各地增建3万多所新住宅。

引述

“我们经济计划的一个重点是让加拿大人更负担得起住房。新的免税首套住房储蓄账户是我们计划的重要组成部分–它每天都在让更多加拿大人获得自己的房产。”

– 副总理兼财政部长方慧兰（Chrystia Freeland）阁下

“我们正与各级政府和加拿大各地的社区合作，帮助以加拿大人实际负担得起的价格建造他们需要的房屋。通过在全加拿大开放 1,600 多套合作住宅，我们正在帮助加拿大人安居乐业，并通过《秋季经济报告》进一步投资合作住宅，在此基础上进行更广泛的延展。

-住房部长肖恩·弗雷泽（Sean Fraser）阁下

事实简要

• 自2015年以来，联邦年均住房投资与上届政府相比增长了一倍多。今年，联邦住房投资比2013-14年增加了90亿加元。

• 加拿大的经济计划，包括最近在《2023年秋季经济报告》中的投资，正在以更快的速度建造更多的住房。这包括： o 通过经济适用房基金提供 140 多亿加元，用于新建 6 万套经济适用房和维修 24 万套住房；
- o 通过 “公寓贷款建设计划”（Apartment Loan Construction Program）提供 400 多亿加元的低成本融资，在 2031-32 年之前新建 101,000 多套出租房；
- o 40 亿加元的 “住房加速基金”（Housing Accelerator Fund），该基金利用联邦资金鼓励各市通过消除禁止性分区障碍和激励建设来进行变革，预计将超过其在全加拿大至少新建 10 万套住房的目标；
- o 通过 “快速住房计划”（Rapid Housing Initiative）拨款 40 亿加元，该计划正在为无家可归者或急切住房需求者建造 12,000 多套经济适用房；
- o 通过 “联邦土地倡议”（Federal Lands Initiative）提供 2 亿多加元，通过将多余的联邦土地和建筑低价或免费提供给住房提供者，建造 4500 所新住房；
- o 通过 “经济适用房创新基金 “提供超过 7.5 亿加元，用于支持加拿大下一代住房的创新解决方案；以及
- o 67 亿加元用于为保护区域的原住民、因努伊特人、梅蒂斯人以及原住民自治和现代条约社区提供住房。

• 下面举例说明免税首套住房储蓄账户如何帮助加拿大人储蓄首套首付： o 奥利维亚和阿米拉正在安大略省寻找第一套住房。她们每人每年在免税首次置业储蓄账户中最多存入 8000 加元，报税时可从收入中扣除。他们两人的收入都在 7 万至 10 万加元之间，这意味着他们的免税首次置业储蓄账户每存入 100 加元，就能节省 20.5 加元的联邦税，每年可获得 1640 加元的联邦退税。
- o 经过五年的储蓄，奥利维亚和阿米拉总共拥有 90,000 加元（包括 10,000 加元的投资收益），可以免税提取，用于支付首套住房的首付款。在五年的时间里，他们将总共享受到 18,450 加元的联邦税收减免，以及近 8,000 加元的省级税收减免。
- o 他们用免税首套住房储蓄账户作为 15% 的首付款，获得了按揭贷款资格，并以 60 万加元的价格购买了自己的首套住房。
- o 奥利维亚和阿米拉在购买第一套住房后报税时，将通过首次购房者税收抵免（First-Time Home Buyers’ Tax Credit）额外获得1500加元的联邦税收减免。

Canada’s economic plan is helping Canadians save for a first home and building more co-op homes, faster

From: Department of Finance Canada

December 5, 2023 – Ottawa, Ontario – Department of Finance Canada

Today, the Honourable Chrystia Freeland, Deputy Prime Minister and Minister of Finance, and the Honourable Sean Fraser, Minister of Housing, Infrastructure and Communities, announced that more than 300,000 Canadians have opened a Tax-Free First Home Savings Account since April 1, 2023, which is making it more affordable for them to save for a down payment.

The Tax-Free First Home Savings Account allows Canadians to contribute up to $8,000 per year (up to a lifetime limit of $40,000) for their first down payment. To help Canadians reach their savings goals, Tax-Free First Home Savings Account contributions are tax deductible on annual income tax returns, like a Registered Retirement Savings Plan (RRSP). And, like a Tax-Free Savings Account (TFSA), withdrawals to purchase a first home—including any investment income on contributions—are non-taxable. Tax-free in; tax-free out.

To maximize 2023 tax return deductions, Tax-Free First Home Savings Account contributions must be made by December 31,

2023. Contributions can also be carried forward to be deducted in future tax years.

To build more homes, faster, the Deputy Prime Minister and Minister of Housing also announced that $71 million has been allocated to help build and repair over 1,600 co-op homes in Quebec, British Columbia, Ontario, and New Brunswick, including through the Affordable Housing Fund. This includes:

• 1,004 homes in Quebec;
• 422 homes in British Columbia;
• 132 homes in Ontario; and,
• 102 homes in New Brunswick.

The 2023 Fall Economic Statement, introduced on November 21, advances the government’s economic plan with new investments to build more homes, faster—including co-ops. This includes an additional $1 billion top-up to the Affordable Housing Fund, which will support non-profit, co-op, and public housing providers to build more than 7,000 new homes by 2028. The Fall Economic Statement also includes a $15 billion top-up to the Apartment Construction Loan Program, which will support the construction of more than 30,000 additional new homes across Canada.

Quotes

“A key focus of our economic plan is making housing more affordable for Canadians. The new Tax-Free First Home Savings Account is an important part of our plan—and it is putting home ownership back within reach for more Canadians every single day.”

– The Honourable Chrystia Freeland, Deputy Prime Minister and Minister of Finance

“We are working with every level of government, and communities across Canada to help build the homes Canadians need at prices they can actually afford. By unlocking over 1,600 co-op homes across Canada, we are helping Canadians get a roof over their heads and building on this success through further investments in co-ops through the Fall Economic Statement.”

– The Honourable Sean Fraser, Minister of Housing

Quick facts

• Since 2015, the average annual federal housing investment has more than doubled compared to under the previous government. This year, federal investment in housing is $9 billion higher than it was in 2013-14.
- • Canada’s economic plan, including recent investments in the 2023 Fall Economic Statement, is building more homes, faster. This includes: o Over $14 billion through the Affordable Housing Fund to build 60,000 new affordable homes and repair 240,000 homes;
- o Over $40 billion in low-cost financing to build more than 101,000 new rental homes by 2031-32, through the Apartment Loan Construction Program;
- o The $4 billion Housing Accelerator Fund, which is using federal funding to encourage municipalities to make transformative changes by removing prohibitive zoning barriers and incentivizing building, and is expected to

exceed its goal of creating at least 100,000 new homes across Canada;
- o $4 billion through the Rapid Housing Initiative, which is building more than 12,000 affordable homes for people experiencing homelessness or in severe housing need;
- o Over $200 million through the Federal Lands Initiative to build 4,500 new homes by repurposing surplus federal lands and buildings to housing providers at low or no cost;
- o Over $750 million through the Affordable Housing Innovation Fund to support innovative solutions for the next generation of housing in Canada; and,
- o $6.7 billion for housing for First Nations on reserve, and Inuit, Métis, and First Nations Self-Governing and Modern Treaty communities.
- o Olivia and Amira are looking for a first home in Ontario. They each save the maximum $8,000 per year in their Tax-Free First Home Savings Account, which they can deduct from their income at tax time. They both make between $70,000 and $100,000, which means for every $100 contributed to their Tax-Free First Home Savings Account, they receive $20.50 in federal tax savings—delivering an annual federal tax refund of $1,640.
- o After five years of saving, Olivia and Amira have a combined $90,000 (including $10,000 in investment returns) that they can withdraw, tax-free, for a down payment on their first home. Over five years, they will

• Here is an example of how the Tax-Free First Home Savings Account can help Canadians save for their first down payment:

have benefitted from a combined $18,450 in federal tax relief, in addition to nearly $8,000 in provincial tax relief.
- o They use their Tax-Free First Home Savings Account as a 15 per cent down payment to qualify for a mortgage and purchase their first home for $600,000.
- o When Olivia and Amira file their taxes after buying their first home, they will receive an additional $1,500 in federal tax relief through the First-Time Home Buyers’ Tax Credit.