B.C. private school tax fight looms
BC省私立学校初现抗税迹象
School association sounds alarm bells
学校协会敲响警钟
West Vancouver’s St. Anthony’s is one ofB.C.’s independent schools facing municipal property tax levies | Chung Chow
西温的圣安东尼学校是BC省众多面临市政财产税课税的私立学校之一。
Independent schools are preparing to battleB.C. municipalities that want to impose property taxes on their holdings forthe first time in five decades.
私立学校正准备开展与BC省市政当局的斗争，后者50年来首次向私立学校征收财产税。
Peter Froese, executive director of theFederation of Independent School Associations of B.C. (FISA-BC), says it’s astruggle his 300 members can’t afford to lose.
BC省私校联盟联合会(FISA-BC)执行董事Peter Froese说，这是一场300间成员学校输不起的斗争。
“This isn’t something we will quietly lethappen,” he said in an interview. “It’s a serious fight for us.”
“我们绝不会让这样的事情发生，”他在一次访问中表示，“这对我们而言是一次严肃的战斗。”
Although only three municipalities havesignalled an interest in taxing independent schools thus far, the federationworries that others would quickly follow suit if those three – West Vancouver,Victoria and Nelson – are successful.
尽管迄今仅有3个市政当局表示了对私立学校征税的兴趣，联合会担心一旦这三个市政（西温、维多利亚和尼尔森）成功征税，其他市政将会很快效仿。
FISA-BC is asking the Liberal government tochange legislation or regulations to preserve the independent schools’ propertytax exemption. That exemption has existed since 1957 and covers the landbeneath school buildings as well as auxiliary property such as playing fields,playgrounds and parking lots.
FISA-BC正在请求自由党政府修改法律或规定，保留私立学校财产税的豁免权。该豁免权自1957年就已存在，涵盖学校建筑所占的土地及附属财产，诸如游乐场、操场和停车场。
A recent change in a legal interpretationof the Community Charter by the BC Assessment Authority has created an openingfor municipalities to impose a property tax on the auxiliary properties.
最近BC省物业估价署对《社区宪章》的一项司法解释的修改，为市政当局对附属财产强征财产税打开了大门。
Marc Dalton, parliamentary secretary forthe independent school sector, said he expects his government will accede toFISA-BC’s request. While acknowledging that some municipalities are havingfinancial difficulties and searching for new revenue sources, Dalton saidproperty taxes for independent schools would be too much for some to bear andcould force them to close.
私立学校部门政务次官Marc Dalton表示，希望他的政府将会同意FISA-BC的请求。尽管承认一些市政当局面临财务困难，需寻找新的财政收入来源，Dalton认为，对私立学校征收财产税对部分学校而言无法承受，甚至将使一些学校被迫关闭。
“As a government, we believe in choice in educationand a strong public and independent school system,” Dalton said in aninterview. “This has the potential to undermine that in a really significantway so it is a concern.”
“作为政府，我们相信教育的选择和一个强大的公立和私立学校体系，”Dalton在接受访问中表示，“这样做（征税）在很大程度上存在着破坏这个选择和体系的隐患，令人担忧。”
Some taxpayers have argued that independentschools should pay municipal property taxes even though public schools have anexemption. After all, they say, independent schools charge tuition fees andappear relatively wealthy compared with public schools.
一些纳税人提出，私立学校应该缴纳市政财产税，尽管公立学校拥有豁免权。毕竟，他们说，私立学校收取学费，与公立学校相比更富有。
Diane McNally, a Victoria public schooltrustee who supports her municipality’s position on the issue, said independentschools already receive public funds to cover a portion of their operatingcosts. Giving them a tax break as well, she said, “is compounding that wrong.”
维多利亚公立学校受托人Diane McNally支持市政在这个问题上的立场，她说，私立学校已经收到了公共基金，用以贴补一部分运营费用。同时也给予他们所得税宽减额，“这种复合是不对的”。
But Froese disputes the view thatindependent schools are all wealthy and exclusive, noting that only 17% of FISAmembers are university-preparatory schools that charge hefty fees and acceptonly top students. Among the remaining 83% are schools that struggle to makeends meet, while still trying to keep tuition fees affordable.
但是Froese反驳了私立学校都很富有和独占资源的观点，指出，仅有17%的FISA成员是大学预科学校，收取高昂的学费，只招收顶尖的学生。剩余83%的学校大都收支相抵，还在努力将学费维持在实惠的价格上。
Furthermore, he argued that the tax regimeshould recognize that independent schools serve the public good.
并且，他还提出，税制应当意识到私立学校是为公众服务的。
“We’re preparing students to function in ademocratic and pluralistic society, just like public schools are,” he added.
“我们为民主和多元的社会培养学生，这与公立学校一样，”他补充说。
As part of its battle, FISA-BC is appealingthe BC Assessment Authority’s interpretation of the law and expects theProperty Assessment Appeal Board will hear the case this fall. The FISA appealis focusing on two representative schools: Mulgrave and St. Anthony’s in WestVancouver.
作为战役的一部分，FISA-BC将对BC省物业估价署对法律的解释提起诉讼，并期望资产评估上诉委员会今年秋天听证这个案件。FISA的诉讼主要有两个代表学校：西温的马尔格雷夫学校和圣安东尼学校。
West Vancouver was the first municipalityto open the issue, advising FISA-BC last October that it intended to begintaxing independent schools in 2013 expecting to raise a total of $228,000annually in new revenue.
西温是首开此先河的市政当局，早在去年十月西温市政就警告FISA-BC，2013年市政打算开始对私立学校征税，期望筹集每年22.8万加元的年度新财政收入。
An outcry from the schools’ communitiesprompted a one-year delay, but Froese said the issue is expected to be backbefore council this fall.
来自学校社区的强烈抗议使这一举动延迟了一年，但是Froese说，这个问题秋天之前就会被重新提上委员会。
In January, the City of Victoria advisedFISA that it also wanted to collect property tax from independent schools butit would phase the tax in over 10 years. The City of Nelson followed suit.
今年1月，维多利亚市警告FISA，该市仍然要对私立学校征收财产税，但是将在10年内按阶段征税。尼尔森市也效仿了这一做法。
“It’s the thin edge of the wedge,” Froesesaid.
“这是一个楔入口。” Froese说。
The auxiliaryland targeted for taxation is essential for any school, he said, noting that noB.C. municipality would grant a building permit for a new independent schoolthat lacked plans for a playground and a parking lot.
被征税的附属土地对任何学校都是必要资产，他说，没有哪一个BC省的市政当局会将建筑许可颁发给一所不设游乐场和停车场计划新的私立学校。