知识小课堂 Rebate Story

讲解员：十月

不知道大伙在买房的时候是否读过房屋购买合同，其中有一项是买卖双方关于Rebate的法律约定。这二天我一直和某某人议论这个事儿，于是乎，今日我便认真读了被我一直忽略不理的Rebate约定。

读完之后发现，Rebate其实是多伦多江湖上的一个古老的故事。只要你买过房子，那么恭喜，你曾经作为群众演员支撑了这个故事的所有经过，虽然说这个故事在发生的最初，你可能是不了解的。

Below…

(a) Subject to, and in accordance with, the provisions of this agreement concerning the HST and the rebate (as defined in subparagraph below), the purchase price is inclusive of HST, net of any applicable Rebate. At the time of signing of this Agreement, the rate of HST is 13%. The Vendor, on behalf of the Purchasers, shall remit to the Receiver General for Canada, the applicable HST on the Purchase Price, net of any applicable Rebate, subject to the terms of subparagraph below.

此段为开场白：开发商代收代缴13% HST。

(b) The Purchaser covenants and agrees to pay HST on any other payable under this Agreement that may be subject to HST at the time of such payment notwithstanding that the application of such taxes may not be certain at the time of signing this Agreement. In addition, the Purchaser shall remain liable to pay RST on any chattels included in the Agreement to the extent Ontario Retail Sales Tax (‘RST’) remains applicable.

此段定义HST有不确定性，如果发生额外费用由房屋购买方补交。

 (c)To the extent the Purchaser qualifies for a new housing rebate of any part of the federal component of the HST and/or any part of the provincial component of the HST payable with respect to this purchase and sale transaction (collectively the “Rebate”), the Purchaser hereby irrevocably assigns to the Vendor all of the Purchaser’s rights, interest and entitlements to the Rebate (and concomitantly releases all of the Purchaser’s claims or interests in and to the Rebate, to and in favour of the Vendor), and hereby irrevocably authorizes and directs the Canada Revenue Agency or such other relevant taxing authority to pay or credit the Rebate directly to the Vendor. Subject to subparagraphs 27(e), (f) and (g), the Purchaser covenants and agrees to submit to the Vendor on or before Closing a property completed and fully executed applicantion(s) in prescribed from for the Rebate together with an assignment of the Purchaser’s right, title and interest in and to the Rebate to the Vendor.

重点来了！购买方声明：在此交易中将和HST有关的所有Rebate权利权益，无条件地转让给售卖方（通俗地说就是，买卖双方约定，买方自愿放弃$24,000的Rebate收益）。

(d) Subject to subparagraph 27(e), the Purchaser covenants, represents and warrants that the Unit is being acquired for use as a primary place of residence of the Purchaser or relation of the Purchaser, accordance with the Excise Tax Act as may be amended from time to time prior to Closing, and the Purchaser agrees to execute and deliver to the Vendor both on the Firm Occupancy Date and on Closing a statutory declaration of the Purchaser on the Vendor’s form to that effect and containing such information as the Vendor may require, and all other documentation and/or application forms which the Vendor may suffer, incur or be charged with in connection therewith, which indemnity shall survive Closing, and it such failure to obtain the Rebate is known before Closing, the Purchaser shall pay the amount of the Rebate to the Vendor by certified cheque on Closing , in addition to the Purchase Price, and in such event the Purchaser shall be relieved from his covenants set out in subparagraphs 27(c) and (d).

买方承诺购买单位为主要居住住宅，相关此声明的所有变更，买房要在房屋登记日遵从卖方要求以书写表格方式修定。如由于买方发生信息变更而产生的购买价格以外的赔偿金额，由买方支付（仅接受certified cheque）。（白话文释义：如果此住房性质由自住房变更为投资房，买方需在房屋登记日补交$24,000 Rebate，现金支票。）

(e) The Purchaser acknowledges that the Purchaser Price has been calculated on the basis of the Vendor receiving the full benefit of the Rebate in an amount applicable as of the date of execution of this Agreement. If the Vendor does not receive the full benefit of the Rebate for any reason whatsoever, whether or not as a result of the Purchaser’s acts or omissions, the Purchaser shall indemnify and save the Vendor harmless in the amount that the Vendor would have been entitled to had such Rebate been received, together with all interest and penalties thereon, and all losses, costs, damages and liabilities which the Vendor may suffer, incur or be charged with in connection therewith, which indemnity shall survive Closing, and if such failure to obtain the Rebate is known before Closing, the Purchaser shall pay the amount of the Rebate to the Vendor by certified cheque on Closing, in addition to the Purchase Price, and in such event the Purchaser shall be relieved from his covenants set out in subparagraphs 27(c) and (d).

重复强调房屋购买价格须包含Rebate金额，买方不得以任何理由反对。卖方的出售价格金额如发生额外赔偿，由买方支付。（还是那件事，无论自住房还是投资房，强调：如果买方不同意把$24,000的Rebate给卖方，那房子当初在购买的时候就不是这个价格了。）

(f) Notwithstanding anything contained in this Agreement to the contrary, the Vendor, in its sole and unfettered discretion, may require that the Purchaser apply directly for the Rebate after Closing and in such event the Purchaser shall pay to the Vendor by certified cheque on Closing, the amount of the Rebate, in addition to the Purchase Price and the Rebate shall not be assigned by the Purchaser to the Vendor on Closing.

补充说明：虽然说此要求（Rebate）与现有法律法规背道而驰，但唯有卖方一方不受此约束。

(g) The Purchaser agrees to pay as an adjustment on Closing the HST eligible on any adjustments to the Purchaser Price credited to the Vendor on the adjustments.

如HST 缴付比率在登记日有调整，买方同意根据卖方要求支付金额（就是说如果HST突然由13%改为15%了，那买家就补交2%，反正买方要随时保护开发商的利益）。

结束语：我简单地猜测，现有开发商们各自拥有相同利益的条款。