flocon 发表于 2013-12-15 20:16

国内房产如何报税?

国内房产超过10万加元要申报,那么该如何申报价值呢?要国内的评估吗?

needlaurel 发表于 2013-12-15 21:19

如果你是新登陆的移民,如果你需要申报海外资产,你需要在两年内填写海外资产申报表。但是,你是不是需要申报呢?关于房子有几个问题,自己应该清楚
1,你有没有两套以上的住房?如果你有的话,确定其中一套是自住房,另一套申报
2,你有没有出租物业,如果属于,那么就要申报
3,如果你只有一套自住房,你不需要申报。这个问题很多人搞不清楚,以至于明明是自住房,不需要申报,结果一次申报后,每年都要申报,给自己找麻烦。

如何申报,填写T1135表格,链接如下:
http://www.cra-arc.gc.ca/E/pbg/tf/t1135/
确实需要国内的评估证明,但是不需要直接跟着税表交上去,备份好,如果税务局要复查再给。


Post by flocon;3333283
国内房产超过10万加元要申报,那么该如何申报价值呢?要国内的评估吗?

flocon 发表于 2013-12-23 22:22

非常清楚,谢谢!

ZQX 发表于 2013-12-25 00:00

如果自住 100套也不用报

Post by flocon;3336127
非常清楚,谢谢!


和你几个住房没有关系,和你怎么用这些房子有关系,具体看我另一帖子解释,
http://www.sinoquebec.com/bbs/showthread.php?t=984152

needlaurel 发表于 2013-12-25 16:08

T1135写的很明确,如果是一套个人使用即自住或者用于工作目的都是不属于申报的。看到没有,我用红色字标出的
Specified Foreign Property does not include:
a property used or held exclusively in carrying on an active business;
a personal-use property as defined in section 54

房产申报
5. Real property outside Canada
Report all real property located outside of Canada other than real property
used in an active business or used primarily for personal use (such as a
vacation property used primarily as a personal residence). Rental property
outside Canada should be included in this category.

申报所有除了工作或者自住(比如一套度假用途的自住)所有地方都有a,房产只能一套。
自住房永远只能有一套,不管在移出国还是移入国!
Post by ZQX;3336367
和你几个住房没有关系,和你怎么用这些房子有关系,具体看我另一帖子解释,
http://www.sinoquebec.com/bbs/showthread.php?t=984152

ZQX 发表于 2013-12-26 09:36

Post by needlaurel;3336492
T1135写的很明确,如果是一套个人使用即自住或者用于工作目的都是不属于申报的。看到没有,我用红色字标出的
Specified Foreign Property does not include:
a property used or held exclusively in carrying on an active business;
a personal-use property as defined in section 54

房产申报
5. Real property outside Canada
Report all real property located outside of Canada other than real property
used in an active business or used primarily for personal use (such as a
vacation property used primarily as a personal residence). Rental property
outside Canada should be included in this category.

申报所有除了工作或者自住(比如一套度假用途的自住)所有地方都有a,房产只能一套。
自住房永远只能有一套,不管在移出国还是移入国!

亲,英语这么翻译吗?:confused:这里a是不定冠词,指这一类啊,亲。这个和计算capital Gain时的principal residence 没关系啊,如果你这么解释,那下边这些怎么解释呢?

看看下边原文吧
The following entities do not have to file this form:
• a mutual fund corporation or mutual fund trust;
• a non-resident-owned investment corporation;
• a person all of whose taxable income is exempt from Part I tax;
• a registered investment under section 204.4 of the Act;
• a trust described in any of paragraphs (a) to (e.1) of the definition of
trust in subsection 108(1) of the Act;
• a trust in which all of the persons beneficially interested are persons
described above;
• a partnership in which all the members are persons described above;
• a partnership where the share of the partnership's income or loss
attributable to non-resident members is 90% or more of the income
or loss of the partnership.

另外你引用的关于海外房产申报的规定:房产申报
5. Real property outside Canada
Report all real property located outside of Canada other than real property
used in an active business or used primarily for personal use (such as a
vacation property used primarily as a personal residence). Rental property
outside Canada should be included in this category.
其中文翻译应该是:5.加拿大境外的地产。申报所有加拿大境外的房产,除了用于主动性经营商业的或者主要用于个人使用的(例如主要用于个人使用的假期居住的房产)海外的出租房产应该包括在这个类别当中


另外,税法上并没有规定自住住房只能有一套,而是说如果一年当中,同时有多套自住房时,只有一套可以认定为主要居住房,principal residence,因销售该住房而产生的收益,不计税。另外如果海外有住房,不是自住或者用于主动性的商业行为(ACTIVITY BISUNESS,是主动性的商业行为,例如用这个房子开饭店,而不是被动的领取租金,例如出租给其他单位,收取租金。更不是工作收入。)如果是在你移民到加拿大之前买入的,按你成为加拿大居民那一天的市场价,认定为成本价,如果是移民之后买入的,按照交易价作为成本价,如果没有其他海外资产,那么当这个成本价达到10万加元以上,就需要申报海外资产。如果这个成本价没有达到10万,哪怕以后市场价就是100万,只要你不出售,也不需要申报

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