- 主题发起人 爱加小兵
- 发布时间 2014-03-20
.不知是不是
回复: 请教报税时国内房子的问题,谢谢!
Real property questions
32. If an individual owns a condominium in Florida that has a cost amount of $120,000, is the property specified foreign property for the purposes of Form T1135 if the condominium is:
used exclusively by the taxpayer as a vacation property?
rented out for eight months of the year with a reasonable expectation of profit and kept for personal use the other four months?
rented out for part of the year without a reasonable expectation of profit for the purpose of recovering a portion of condominium expenses?
Specified foreign property does not include personal-use property. Personal-use property is generally defined as property owned by the taxpayer that he or she or a related party uses primarily for personal and enjoyment purposes. The CRA takes the view that “primarily” means more than 50%. Whether a particular property is primarily for personal use and enjoyment is a question of fact that is determined on a case-by-case basis.
In situation (a), the individual does not need to report the condominium since it is held primarily for personal use and enjoyment.
In situation (b), the property is not held primarily for personal use and enjoyment. As a result, it is a specified foreign property and has to be reported on Form T1135.
In situation (c), if there is no reasonable expectation of profit and the individual is merely recovering part of the condominium expenses, the CRA will consider it a personal-use property. As such, the property is not a specified foreign property and is excluded from the reporting requirements of Form T1135.
Real property questions
32. If an individual owns a condominium in Florida that has a cost amount of $120,000, is the property specified foreign property for the purposes of Form T1135 if the condominium is:
used exclusively by the taxpayer as a vacation property?
rented out for eight months of the year with a reasonable expectation of profit and kept for personal use the other four months?
rented out for part of the year without a reasonable expectation of profit for the purpose of recovering a portion of condominium expenses?
Specified foreign property does not include personal-use property. Personal-use property is generally defined as property owned by the taxpayer that he or she or a related party uses primarily for personal and enjoyment purposes. The CRA takes the view that “primarily” means more than 50%. Whether a particular property is primarily for personal use and enjoyment is a question of fact that is determined on a case-by-case basis.
In situation (a), the individual does not need to report the condominium since it is held primarily for personal use and enjoyment.
In situation (b), the property is not held primarily for personal use and enjoyment. As a result, it is a specified foreign property and has to be reported on Form T1135.
In situation (c), if there is no reasonable expectation of profit and the individual is merely recovering part of the condominium expenses, the CRA will consider it a personal-use property. As such, the property is not a specified foreign property and is excluded from the reporting requirements of Form T1135.
回复: 请教报税时国内房子的问题,谢谢!
不跟你这种没素质的人争吵，如果你在国内没房产，自己主动想报都没资格！我提供的信息是自己花钱报税时有经验的会计师提供的信息，这些信息仅供那些在国内有房产的新移民报税时参考。
不跟你这种没素质的人争吵，如果你在国内没房产，自己主动想报都没资格！我提供的信息是自己花钱报税时有经验的会计师提供的信息，这些信息仅供那些在国内有房产的新移民报税时参考。
我觉得在加拿大买没买房不会影响中国房子的性质。按LS的说法，如果我先卖掉加拿大的房子，因为是自住房，增值收益不交税，此时中国的房子就又成了唯一住房了，再卖的话，不就又免税了吗？
我认为是无论在加拿大有没有买房，国内房子的增值收益都要在加拿大报税，如果是用于商业用途，每年都要对其产生的收益报税，如果是自住房，在卖出房子的那年，对其产生的增值收益报税。因此最好在来加拿大前做个房产评估，可以用来作为将来卖出房子后计算增值收益的基准
最后编辑: 2014-03-31
针对这个问题，已经问过几个资深会计师，即使你在加拿大买房了，你在国内房产只要没有出租没有收益的，都算是度假屋，不用申报，即使你国内有2套，一样不用申报，没有任何文件指定度假屋只能有一套。只要是你自住，但是你以后一旦卖掉一套房，钱大笔转进加拿大，那么第二年报海外资产的时候，你要报你登录时和卖房时的差价的税，所以各位还是最好国内把房子先评估一下，以后用得到。如果你加拿大没有房产，国内的唯一自住房产就可以免征税！
最后编辑: 2014-03-31
其实并不复杂，如果你在国内只有一套房自住，而且将来也不打算卖，你根本不用报。
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