©ÐªF¬Oµ´¹ï¦³Åv¼W¥[¯²ª÷¡A¦ý¥²¥ý²Å¦X¥H¤Uªº±ø¥ó©Î¦u«h¡G
1)¼W¥[¯²ª÷¡X¡X¥²¶·n¦b¯²¬ù¥Í®Ä³Ì¤Ö12Ó¤ë«á¡A©Î¤W¦¸¥[¯²«á³Ì¤Ö12Ó¤ë¤~¯à°õ¦æ¡F
2)¯²ª÷¼W¥[´T«×¡X¡X¥²¶·®Ú¾Ú¨C¦~¦w¬Ù¬F©²¥[´T«ü¤Þ³W©w¬°¹ê¡C(¨Ò¦p¡G2014¡X¡X0.8%¡F 2013¡X¡X2.5%¡F 2012¡X¡X3.1%¡F 2011¡X¡X0.7%)¡F©M
3)©ÐªF³Ì¤Öµ¹¯²«È90¤Ñ®Ñ±³qª¾¡C¥i¨ì¦w¬Ù¯²°È©e·|ûºô(http://www.ltb.gov.on.ca)¤W¸ü¥¿¦¡ªº³qª¾®Ñ(Form N1¡BN2 ©Î N3)¡C
¥H¤W¦C¥Xªº¥[¯²¬O«ü¤@¯ë±¡ªp¡C¦p©ÐªF¥[¯²n¶W¹L¨C¦~¦w¬Ù¬F©²³W©w¥[´T²v¡A¥²¶·¥ý¦V¦w¬Ù¯²°È©eû·|¥Ó½Ð¨ÃÀò±o¤¹³\¡C
¥H¤U¦C¥Xªº¬O©ÐªF¥i¥H¥Ó½Ðì¦]¡G
1)¥«¬F©²µ|¶µ¤Î¦¬¶O¶}¤ä¡A¹q¤O/¿U®Æ/¤ô¶Oµ¥¤j´T¼W¥[¡F
2)±À¦æ«nºûשθËפuµ{(¦¨¥»¶}¤ä¶O¥Î)¡F©Î
3)«O¦wªA°ÈªºÀç¹B¶O¥Î¼W¥[¡A¦Ó´£¨Ñ«O¦wªA°È¤£¬O·~¥Dªº¹µû¡C
¦]¦¨¥»¶}¤ä©Î«O¦wÀç¹B¶O¥Îì¦]¦Ó¥[¯²¡A¥[¯²ªº´T«×¨C¦~¤£¥i¶W¹L«ü¤Þªº3%¡C
©ÐªF©M¯²«È¥i¦]¶i¦æ¥DnºûשθËסAÁʶR·s»ö¾¹¡A©Î¹ï¯²«È¼W³]ªA°È¡A¦P·N¨Ãñ¸pªº®Ñ±¥[¯²¨óij¡C¥ç¥i¨ì¦w¬Ù¯²°È©eû·|ºô§}(http://www.ltb.gov.on.ca)¤W¸ü¥¿¦¡¨óij®Ñ(Form N10)¡C