请教基金亏本为何还会收到T3?

[sunshine7993]

2014买了基金，但是现在还亏本300多元，为何会收到T3 ?这个没有赚钱，为什么要交税那？请明白的指点一下，谢谢。

 

[soleil_lee－太阳李]

你的基金净值可能是亏损的，但是你的基金内可能还有分红或者其他孳息的证券，虽然分红的这部分收益不足以抵消你的净值亏损。但是你收到的分红部分收入，你仍然需要计入当年收入中报税。
因为你的基金仍然持有中，并没有卖掉，所以即使现在有浮亏也不能抵消你的收入。只有当你的基金清仓的时候，你的capital gain/loss才算入收入。
而且分红是100%算入收入，capital gain只是50%

 

[sunshine7993]

谢谢楼上回复。但是我的基金可能下一年卖掉的话，如果一直没有回本，那我清仓的时候也是要交分红的收入税？有点迷迷糊糊，那买基金岂不是不赚钱还要交税？

 

[soleil_lee－太阳李]

谢谢楼上回复。但是我的基金可能下一年卖掉的话，如果一直没有回本，那我清仓的时候也是要交分红的收入税？有点迷迷糊糊，那买基金岂不是不赚钱还要交税？

分红的，哪年分的哪年就要报税。你清仓的时候，按照你当时的亏损或者盈余算到当年的capital gain/loss. 如果你明年卖掉之前，又分了一次红，那你明年还要报分红的收入。
你如果没有分红，你的钱应该更少，所以你还是“收入”了，要报税的。
所以，买基金之前最好自己看一下基金的分配原则，分红多的基金可以优先用TFSA/RRSP等注册账户投资，这样就不需要为“没有拿到的钱”报税了。 非注册账户尽量买没有分红的基金。

 

[清平调]

分红的，哪年分的哪年就要报税。你清仓的时候，按照你当时的亏损或者盈余算到当年的capital gain/loss. 如果你明年卖掉之前，又分了一次红，那你明年还要报分红的收入。
你如果没有分红，你的钱应该更少，所以你还是“收入”了，要报税的。
所以，买基金之前最好自己看一下基金的分配原则，分红多的基金可以优先用TFSA/RRSP等注册账户投资，这样就不需要为“没有拿到的钱”报税了。 非注册账户尽量买没有分红的基金。

 

[清平调]

谢谢楼上关于分红和账户安排的讲解，很受益。
顺便请教楼上，我2013年有capital gains,已报税交税。2014年是capital loss,在税局网上看到当年loss可以carry back前三年的capital gain。这是说我现在申报loss后，会从我交的2013年的税中退部分给我吗？谢谢。

 

[newlifestartnow]

谢谢楼上关于分红和账户安排的讲解，很受益。
顺便请教楼上，我2013年有capital gains,已报税交税。2014年是capital loss,在税局网上看到当年loss可以carry back前三年的capital gain。这是说我现在申报loss后，会从我交的2013年的税中退部分给我吗？谢谢。

可以的。

另外利息是100% 报税， 分红不是的， 有个算式， 感兴趣可以查查。
如果不是TFSA 或RRSP， 可以买corporate class 的基金， 也可以达到和RRSP类似的延税效果， 不用每年报税。

 

[sunshine7993]

分红的，哪年分的哪年就要报税。你清仓的时候，按照你当时的亏损或者盈余算到当年的capital gain/loss. 如果你明年卖掉之前，又分了一次红，那你明年还要报分红的收入。
你如果没有分红，你的钱应该更少，所以你还是“收入”了，要报税的。
所以，买基金之前最好自己看一下基金的分配原则，分红多的基金可以优先用TFSA/RRSP等注册账户投资，这样就不需要为“没有拿到的钱”报税了。 非注册账户尽量买没有分红的基金。

谢谢，才明白这么多说道，非常感谢。

 

[清平调]

可以的。

另外利息是100% 报税， 分红不是的， 有个算式， 感兴趣可以查查。
如果不是TFSA 或RRSP， 可以买corporate class 的基金， 也可以达到和RRSP类似的延税效果， 不用每年报税。

谢谢你的回复。
有关分红不是100%报税，指的是加拿大公司的分红还是其他国家的也包括？
税务的问题太复杂，不懂还真不行。

 

[newlifestartnow]

Dividends are the payment of a corporation’s after-tax profit to its shareholders. They are not deductible to the company. When dividends are received by shareholders of the company, they are grossed-up for tax purposes and a dividend tax credit can be claimed. The purpose of the gross-up and dividend tax credit mechanism is to give the individual receiving the dividend credit for the tax that the Canadian payer corporation has already paid on the income giving rise to the dividend. In theory, the gross-up restores the dividend to the amount the corporation could have paid the individual had corporate tax not applied. The dividend tax credit approximates the corporate tax paid. The result is that you pay tax at your marginal rate on the notional income the corporation could have paid you if not for the corporate income tax, and you receive a refund (through the dividend tax credit) of the notional corporate tax paid on that income.

For tax purposes, there are two types of taxable dividends – non-eligible and eligible.

Non-eligible dividends
Non-eligible dividends are dividends distributed from active business income of the corporation that is eligible for the small business deduction. Dividends distributed by CCPCs from investment income are also non-eligible dividends. The only exception is for dividends paid to a CCPC from a public company. Since these dividends would have been an eligible dividend if they had been received directly by the shareholder, it makes sense for these same dividends to be considered eligible dividends if they are earned by a CCPC and then paid to the shareholder in the form of a dividend. This is part of the concept of income tax integration of the personal and corporate tax systems.

Prior to 2014, non-eligible dividends were subject to a 25% gross-up to the shareholder with a federal dividend tax credit rate of 16.67% of the actual dividend received or 13.33% of the grossed-up taxable dividend. Effective for 2014 and future years, non-eligible dividends are subject to an18 % gross-up to the shareholder with a federal dividend tax credit rate of 12.98% of the actual dividend received or 11% of the grossed-up taxable dividend. Each province also offers a provincial dividend tax credit, but the rates vary by province. Prior to 2006, all dividends received by shareholders from Canadian corporations were subject to the gross-up and dividend tax credit rates that applied to non-eligible dividends prior to 2014.

Eligible dividends
In 2006, the federal government enacted a reduction in personal income taxes on what are referred to as "eligible" dividends. This change was intended to help level the playing field between corporations and income trusts by giving the individual more credit for taxes paid by the corporation.

Eligible dividends will generally include dividends paid after 2005 by:

• CCPCs to the extent that their income (other than investment income) is subject to tax at the general corporate income tax rate
• public corporations, and
• other corporations that are not Canadian-controlled private corporations (CCPCs)

For the latter two corporations, they must be resident in Canada and subject to the general corporate income tax rate.

Dividends distributed from active income eligible for the small business deduction will not qualify as eligible dividends and are considered non-eligible dividends which are also discussed in this section. Dividends distributed by CCPCs from investment income are also not eligible dividends. The only exception is for dividends paid to a CCPC from a public company. Since these dividends would have been eligible dividends if they had been received directly by the individual shareholder, it makes sense for these same dividends to be considered eligible dividends if they are earned by a CCPC and then paid to the shareholder in the form of a dividend.

A CCPC will need to track the active business income above the small business deduction (SBD) on an annual basis and any portfolio dividends it has received to determine the amount of eligible dividends it can pay in a given year. Since eligible dividends need not be paid annually, the corporation will keep track of what can be paid as eligible dividends it its general-rate income pool (GRIP). GRIP is generally the surplus pool of a CCPC that was subjected to the higher rate of tax. Every year, a fixed percentage of taxable income > SBD limit is added to the GRIP pool. The rate used is intended to generate an amount equal to the after-tax earnings of the corporation, assuming a notional combined federal-provincial general corporate tax rate. This rate has changed over the years as it was 68% before 2010, 69% for 2010, 70% for 2011 and is set at 72% for 2012 and future years.

An enhanced gross-up and dividend tax credit is available for eligible dividends received by eligible shareholders. These enhanced rates make eligible dividends more tax advantageous than non-eligible dividends for shareholders.

When they were first introduced in 2006, eligible dividends were grossed-up by 45%, meaning that the shareholder included 145% of the actual dividend amount in income. The federal dividend tax credit on eligible dividends was also increased for eligible dividends from 13.33% to 18.975% of the grossed-up dividend. These rates remained in effect until 2009, but as general corporate tax rates were reduced, so were the eligible dividend gross-up and dividend tax credit rates as follows:

2008 & 2009 2010 2011 2012 & beyond
Gross-up 45% 44% 41% 38%
Federal DTC % of gross-up 18.975% 17.98% 16.44% 15.02%
Federal DTC % of actual 27.50% 25.88% 23.17% 20.73%
Federal top federal MTR 14.55% 15.88% 17.72% 19.29%
* The provinces each offer their own provincial dividend tax credit at varying rates

 

[清平调]

Dividends are the payment of a corporation’s after-tax profit to its shareholders. They are not deductible to the company. When dividends are received by shareholders of the company, they are grossed-up for tax purposes and a dividend tax credit can be claimed. The purpose of the gross-up and dividend tax credit mechanism is to give the individual receiving the dividend credit for the tax that the Canadian payer corporation has already paid on the income giving rise to the dividend. In theory, the gross-up restores the dividend to the amount the corporation could have paid the individual had corporate tax not applied. The dividend tax credit approximates the corporate tax paid. The result is that you pay tax at your marginal rate on the notional income the corporation could have paid you if not for the corporate income tax, and you receive a refund (through the dividend tax credit) of the notional corporate tax paid on that income.

For tax purposes, there are two types of taxable dividends – non-eligible and eligible.

Non-eligible dividends
Non-eligible dividends are dividends distributed from active business income of the corporation that is eligible for the small business deduction. Dividends distributed by CCPCs from investment income are also non-eligible dividends. The only exception is for dividends paid to a CCPC from a public company. Since these dividends would have been an eligible dividend if they had been received directly by the shareholder, it makes sense for these same dividends to be considered eligible dividends if they are earned by a CCPC and then paid to the shareholder in the form of a dividend. This is part of the concept of income tax integration of the personal and corporate tax systems.

Prior to 2014, non-eligible dividends were subject to a 25% gross-up to the shareholder with a federal dividend tax credit rate of 16.67% of the actual dividend received or 13.33% of the grossed-up taxable dividend. Effective for 2014 and future years, non-eligible dividends are subject to an18 % gross-up to the shareholder with a federal dividend tax credit rate of 12.98% of the actual dividend received or 11% of the grossed-up taxable dividend. Each province also offers a provincial dividend tax credit, but the rates vary by province. Prior to 2006, all dividends received by shareholders from Canadian corporations were subject to the gross-up and dividend tax credit rates that applied to non-eligible dividends prior to 2014.

Eligible dividends
In 2006, the federal government enacted a reduction in personal income taxes on what are referred to as "eligible" dividends. This change was intended to help level the playing field between corporations and income trusts by giving the individual more credit for taxes paid by the corporation.

Eligible dividends will generally include dividends paid after 2005 by:

• CCPCs to the extent that their income (other than investment income) is subject to tax at the general corporate income tax rate
• public corporations, and
• other corporations that are not Canadian-controlled private corporations (CCPCs)

For the latter two corporations, they must be resident in Canada and subject to the general corporate income tax rate.

Dividends distributed from active income eligible for the small business deduction will not qualify as eligible dividends and are considered non-eligible dividends which are also discussed in this section. Dividends distributed by CCPCs from investment income are also not eligible dividends. The only exception is for dividends paid to a CCPC from a public company. Since these dividends would have been eligible dividends if they had been received directly by the individual shareholder, it makes sense for these same dividends to be considered eligible dividends if they are earned by a CCPC and then paid to the shareholder in the form of a dividend.

A CCPC will need to track the active business income above the small business deduction (SBD) on an annual basis and any portfolio dividends it has received to determine the amount of eligible dividends it can pay in a given year. Since eligible dividends need not be paid annually, the corporation will keep track of what can be paid as eligible dividends it its general-rate income pool (GRIP). GRIP is generally the surplus pool of a CCPC that was subjected to the higher rate of tax. Every year, a fixed percentage of taxable income > SBD limit is added to the GRIP pool. The rate used is intended to generate an amount equal to the after-tax earnings of the corporation, assuming a notional combined federal-provincial general corporate tax rate. This rate has changed over the years as it was 68% before 2010, 69% for 2010, 70% for 2011 and is set at 72% for 2012 and future years.

An enhanced gross-up and dividend tax credit is available for eligible dividends received by eligible shareholders. These enhanced rates make eligible dividends more tax advantageous than non-eligible dividends for shareholders.

When they were first introduced in 2006, eligible dividends were grossed-up by 45%, meaning that the shareholder included 145% of the actual dividend amount in income. The federal dividend tax credit on eligible dividends was also increased for eligible dividends from 13.33% to 18.975% of the grossed-up dividend. These rates remained in effect until 2009, but as general corporate tax rates were reduced, so were the eligible dividend gross-up and dividend tax credit rates as follows:

2008 & 2009 2010 2011 2012 & beyond
Gross-up 45% 44% 41% 38%
Federal DTC % of gross-up 18.975% 17.98% 16.44% 15.02%
Federal DTC % of actual 27.50% 25.88% 23.17% 20.73%
Federal top federal MTR 14.55% 15.88% 17.72% 19.29%
* The provinces each offer their own provincial dividend tax credit at varying rates

多谢!认真学习下。

 

[cg2006]

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