加拿大卖房、租房缴税和免税细则！财会法律_蒙特利尔论坛互动_蒙城汇

萌村小萌 发表于 2017-6-28 10:30:00

加拿大卖房、租房缴税和免税细则！

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 华人喜欢买房，不是秘密，购房是一个家庭最大的投资。 <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> 加拿大所得税和GST/HST涉及到房地产方面的税务规则名目繁多，了解这些“游戏规则”有利于纳税人避免一些没必要的税务麻烦及失误，如因房地产买卖被税局查税，本属免税的所得但被上税，本属资本增值应按50%算纳税收入的却按生意收入处理，本可享受 GST/HST退税的却没能享受。<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> 在加拿大，卖房能不能享受资本增值免税，需要界定该居屋是否一直保持主要住所的性质。主要住所的概念是以家庭作为单位，从1982年开始，每个家庭包括夫妻和未婚未成年子女可以共同拥有一个主要居屋享受免税增值的税务优惠，即使和配偶婚前分别拥有一个物业，结婚后也只能选择一个物业作为主要住所。“主要居屋”包括房屋、公寓、度假别墅、活动房屋和船屋等。享受税务优惠的首要条件是必须拥有该物业的所有权，其次是必须在该年内居住过此物业，可以是短期或是仅作为度假性质使用。<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">满足自住房的要求<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> 资产增值免税额计算公式<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">房产增值总额 =出售所得 -（成本+ 出售时所产生的费用） <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> 免税额=房产增值总额× （指定物业居住年份+1）<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">（拥有该物业的总年限）<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">案例1：<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">小李2011年1月花90万买了一套独立屋，花40万推到重建，此房2010年-2014年出租，2015年1月入住，2016年12月房子出售，售价为200万，这是小李家唯一的住房，请问需要交多少增值税？ <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">房产增值总额 = 200 – 90 – 40 = 70万<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">拥有年限 = 6年<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">自住年限 = 2年<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">免税额= 70万× （2+1）/6= 35万<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">资产增值收入 = 70 – 35 = 35万<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">所以，小李免税额为35万，剩下的35万需要缴纳增值税收入。<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">案例2：<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">A先生在2007年购买了房屋，2012年购买了的度假屋。2016年将两套物业同时出售。房屋的资本增值为60万，而度假屋的资本增值为20万。他该如何缴纳资产增值税呢？ <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">拥有房屋年限：10年（2007到2016）；<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">自住房屋年限：9年（2007到2015） 拥有度假屋总年限：5年（2012到2016）；<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">自住度假屋年限：1年（2016） 房屋作为主要居屋的免税额度= 60万× [(1+9)÷10] = 60万 度假屋作为主要居屋的免税额度=20万 × [(1+1)÷5] = 8万<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> A先生房屋出售的资本增值完全免税，而度假屋的资本增值，同时也有8万的免税额。<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> 按照这一公式，有些家庭考虑换房，如果先买第二套居屋，后卖第一套居屋，则会有一段时间同时拥有两套物业，但只要同时拥有两套物业的时间不超过一年，就不会产生增值税问题。<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"><img style="box-sizing: border-box !important; word-wrap: break-word !important; width: auto !important; visibility: visible !important;" data-ratio="0.625" data-type="jpeg" data-s="300,640" data-w="600" src="http://www.mengchenghui.com/source/plugin/csdn123_news/csdn123_showimg.php?url=http://mmbiz.qpic.cn/mmbiz_jpg/U829dlnpOEejhGibok0sZotVQLTndSk7JliaaR6ZqTexD3UzdDGicb8pEmZLFxCFwFKVpia2VaqqRmxE7y1nh4Fr4A/640?wx_fmt=jpeg"><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">自住房变成出租物业<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">45（2）Election是针对房屋改变用途时，由“自住”变为“出租”，用来选择延长自住年份（可延长４年）的一个税务操作。这个election在房屋改变用途当年和税表一起提交，以便在卖房的时候可以利用principal residence exemption达到省税免税的目的。<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"><img style="box-sizing: border-box !important; word-wrap: break-word !important; width: auto !important; visibility: visible !important;" data-ratio="0.478125" data-type="png" data-s="300,640" data-w="640" src="http://www.mengchenghui.com/source/plugin/csdn123_news/csdn123_showimg.php?url=http://mmbiz.qpic.cn/mmbiz_png/U829dlnpOEejhGibok0sZotVQLTndSk7JTooqcoCURNr92MiaNyBf3vvIfliaUqcF7A55uZ54DonbneDYpibQf7zog/640?wx_fmt=png"><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> 案例<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">A在Markham有一套独立屋，因工作调动，搬到Ottawa工作居住4年，打算之后再搬回来居住，所以暂时把Markham独立屋出租4年。按理说，这4年期间A没有在Markham的独立屋居住，将来卖房的时候是不能指定这4年为自主屋，这4年的增值部分是要交税的。<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">但是如果当年转成出租房的第一年及时做了45（2）Election，将来卖房，仍然可以享有独立屋增值免税。<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"><img class=" img_loading" style="background-color: rgb(238, 237, 235); border-width: 1px; border-style: solid; border-color: rgb(238, 237, 235); background-size: 22px; background-position: center center; background-repeat: no-repeat; background-image: none; height: 194px !important; box-sizing: border-box !important; word-wrap: break-word !important; width: 259px !important;" data-ratio="0.749034749034749" data-type="jpeg" data-s="300,640" data-w="259" src="http://www.mengchenghui.com/source/plugin/csdn123_news/csdn123_showimg.php?url=http://mmbiz.qpic.cn/mmbiz_jpg/U829dlnpOEejhGibok0sZotVQLTndSk7Jn3NNmI9OWuUMpwlhal9MW8ZjHepO60eFm1RuFIicrKmD6RE4D5fZWBA/0?"><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">出租物业变成自住房<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">45（3）Election也是针对房屋改变用途，但是这回是从“出租”变为“自住”，用来延长自住年份（同样可延长４年）的一个税务操作。45（3）election在需要在卖房当年和税表一起提交，同样是利用principal residence exemption的达到省税免税的目的。<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"><img style="box-sizing: border-box !important; word-wrap: break-word !important; width: auto !important; visibility: visible !important;" data-ratio="0.6140625" data-type="png" data-s="300,640" data-w="640" src="http://www.mengchenghui.com/source/plugin/csdn123_news/csdn123_showimg.php?url=http://mmbiz.qpic.cn/mmbiz_png/U829dlnpOEejhGibok0sZotVQLTndSk7JJ8yNEYxho4GP5My40I27MQgcmFQhDFX6jiagWyOqOSRibbqLz7kAx3lQ/640?wx_fmt=png"><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">案例<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">B于2008年买了一套独立屋出租，买入价40万，此后每年报房租收入。2012年搬进去自主，此时独立屋市场价为80万，2016年以160万将独立屋卖出。<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">税法规定：当一出租房“改变用途”变为自住的时候，改变用途的当时“视同以市价售出”；之后房主立即以市价购回自用。改变用途时如有增值，须缴纳增值税（capital gain tax）。<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">所以， 2012年当房子由出租变自住，B要需要报增值税如下：<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">·      出租4年增值capital gain = 80-40=40万<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">·      Taxable capital gain = 40万*50% =20万（加入B 2012年的应税收入中纳税）<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">如果B 2012年的收入为8万，那么需要加入Taxable capital gain的20万，共需要纳税的收入为28万。<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"><img style="box-sizing: border-box !important; word-wrap: break-word !important; width: auto !important; visibility: visible !important;" data-ratio="0.665625" data-type="jpeg" data-s="300,640" data-w="640" src="http://www.mengchenghui.com/source/plugin/csdn123_news/csdn123_showimg.php?url=http://mmbiz.qpic.cn/mmbiz_jpg/U829dlnpOEejhGibok0sZotVQLTndSk7J4EpLjGJSbr87ctoh8KAlI5yibhsdcQxogtsOcibeQaDJF3ywoP1hbiang/640?wx_fmt=jpeg"><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">税法规定，当出租物业变成自住房时，视B在2012年以当时市价购回该房，用作自住，当时此独立屋的市场价为80万，所以视回购价为80万。等到2016年卖房子的时候，则可以完全作为自住房来卖了，不用缴纳这4年的增值税。<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">但是如果2012年B把独立屋从出租转自住的时候，没有报增值税，等到2016年卖房子的时候，就是另外一番景象了。<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">·      出租年限：2008到2012，共4年<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">·      自住年数：2012 到2016，共4年<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">·      共持有年数：2008 到2016，共8年<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">·      房屋增值：160-40 =120万<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">·      自住增值豁免额Principal Residence Exemption =（4+1）/8 * 120 = 75万<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">·      不能免税的增值：120-75 =45万<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">·      应税增值（taxable capital gains）：45*50% = 22.5万<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">如果B 2016年的收入为10万，那么需要加入Taxable capital gain的22.5万，共需要纳税的收入为32.5万。<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">但是也有例外，如果B在2012年报税的时候，同时申报45（3）election，指定2008到2012出租的这4年为自住，这样从2008年到2016年，全部8年都为自住房，既然是自住，120万的增值可以全部免税。<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">当出租房完全“改变用途”变为自住的时候，税法上认为有两个动作先后发生：<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">1-    出租房被“视同以市价售出”；<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">2-    立即以市价买回作为自住。<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">这第一个动作 – 出租房被“视同售出”，在当前房价飙升的国际大形势下自然有增值产生。但是，税法 45（3）允许在卖房当年指定该出租房为自住房最多为4年。<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"><img style="box-sizing: border-box !important; word-wrap: break-word !important; width: auto !important; visibility: visible !important;" data-ratio="0.6370106761565836" data-type="jpeg" data-s="300,640" data-w="281" src="http://www.mengchenghui.com/source/plugin/csdn123_news/csdn123_showimg.php?url=http://mmbiz.qpic.cn/mmbiz_jpg/U829dlnpOEejhGibok0sZotVQLTndSk7JMUohYrvd2CDLuGmbIYHpZEZHdJxWrHqBhh1OqGm4LiaZBA8cNibsFBxA/640?wx_fmt=jpeg"><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">出租物业收入报税<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">出租物业的税务问题较自用住宅复杂得多。一个加拿大的税务居民需要考虑的出租物业税务优惠以及政策相对而言比较地多，不仅要留意每年的出租收入／损失，还要注意最后出售出租物业可能会有的资本利得税务问题。<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"><img style="box-sizing: border-box !important; word-wrap: break-word !important; width: auto !important; visibility: visible !important;" data-ratio="0.4640625" data-type="png" data-s="300,640" data-w="640" src="http://www.mengchenghui.com/source/plugin/csdn123_news/csdn123_showimg.php?url=http://mmbiz.qpic.cn/mmbiz_png/U829dlnpOEejhGibok0sZotVQLTndSk7JYeEyLzIyqiaNsl7eqHJh4mhicnYicbKSAUjRxaSvjMJ85w21PnRWjK6pA/640?wx_fmt=png"><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">对于出租物业，加拿大税法规定，任何合理的、为了维持出租物业正常运作的费用都可以从出租收入中扣除。这些费用包括：房屋贷款利息（不包括本金）、物业税、房屋保险、维修费、物业管理费、电费、取暖费和广告费。<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">如果支出的费用高于当年的出租收入，你还可以抵扣其他的收入，比如工资收入。如果你当年的支出费用大于你当年的出租收入和其他收入的总和，亏损超出部分就是非资本损失（non-capital loss）。<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">但是，如果你一直都申报出租物业亏损，税务局有可能会拒绝你申报的出租亏损。<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">案例1：<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">C有一套公寓，2016年出租8个月，租金12000，装修4个月，费用3万，C2016年的收入为1万。<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">非资本损失=3万-1万2-1万=8000千<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">这个非资本损失可以往前倒推3年（2013、2014、2015），抵扣前3年的收入，或是往后递延20年（2016-2036年），抵扣你后20年的收入。<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">部分物业出租<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">如果只是将房屋的部分出租，那只能抵扣和出租部分相关的费用。<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">举例来说，你将独立屋的地下室出租，如果地下室的面积是你独立屋总面积的1/3，那你就只能抵扣1/3的房屋贷款利息、物业税等等。如果费用是跟出租物业直接相关的，可以100%抵扣。比如说为了找到租客而产生的广告费，可以100%抵扣。<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">本文转载自加拿大第一生活
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Jingdi_美发师 发表于 2017-6-28 20:57:56

没听过租房要缴税的哦

蒙蒙天性 发表于 2017-6-29 17:07:30

学习了很多知识

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蒙城汇's Archiver

加拿大卖房、租房缴税和免税细则！