該法院駁回了納稅人對非居民住宅物業買家徵收額外財產轉讓稅的質疑。上訴人辯稱，所謂的外國買家稅不應適用，因為買家最終由兩名加拿大永久居民透過信託和三家公司擁有。然而，法院維持 600 萬加元的稅款，因為該連鎖店中的一家公司是在中國註冊成立的（1164708 BC Ltd v British Columbia）。
CANADA: Foreign buyer tax upheld on apartment block bought by residents through foreign company
British Columbia's court of appeal has rejected a taxpayer's challenge to the additional property transfer tax imposed on non-resident buyers of residential property. The appellant argued that the so-called foreign buyer tax should not apply as the buyer was ultimately owned by two Canadian permanent residents through a trust and three companies. However, the court upheld the CAD6-million tax charge because one of the companies in the chain was incorporated in China (1164708 BC Ltd v British Columbia).
Sources:
Blakes
BC Courts
BC Laws