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May 30, 2017

What You Need to Know About the New Non-Resident Speculation Tax (and the PIPS5 Form)

From Aird & Berlis LLP: The Ontario government has introduced a 15% non-resident speculation tax (“NRST”) that applies to the purchase or acquisition of residential properties located in certain areas of Ontario by foreign corporations, foreign nationals and taxable trustees. NRST is payable in addition to provincial and municipal (in the case of Toronto) Land […]

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