请问 唐人 朋友是 加拿大公民 长期在中国 跟加拿大基本没有联系 tie 非税务居民 但短暂在加拿大工作一个月 住三个月 是否需要报海外资产？
关于“海外资产申报”，你真的弄明白了吗？
- 主题发起人 唐人Jason
- 发布时间 2009-11-30
这个意思是 即便他不在加拿大 他不需要向加拿大缴税 这四张表格 也是年年要报的了？这可有麻烦了
If you were a deemed resident of Canada in 2017, please answer the following question: 266
Did you own or hold specified foreign property where the total cost of amount of all such property, at any time in 2017, was more than CAN$100,000? See "Specified foreign property" in the guide for more information. ........................
Yes 1 No 2 If yes, complete Form T1135 and attach it to your return. If you had dealings with a non-resident trust or corporation in 2017, see "Other foreign property" in the guide.
Did you own or hold specified foreign property where the total cost of amount of all such property, at any time in 2017, was more than CAN$100,000? See "Specified foreign property" in the guide for more information. ........................
Yes 1 No 2 If yes, complete Form T1135 and attach it to your return. If you had dealings with a non-resident trust or corporation in 2017, see "Other foreign property" in the guide.
Income Tax and Benefit Return for Non-residents and Deemed Residents of Canada
这里看 只是要求 "a deemed resident " 填表格T1135 对“Non-residents ”没有要求
怎么就出来这个意思了呢？这可不是我的意思。我的意思明明是“这些报表跟税务意义上的非居民无关”。
我理解错了。
一点都没有懂啊！
这是什么意思？
T1-2017 Statement of World Income Schedule A
Complete this schedule and attach it to your return if you were a non-resident of Canada or a deemed non-resident of Canada for all of 2017
Income from sources outside Canada
Net employment income
Net pension income +
Net interest and other investment income +
Taxable capital gains
Net rental income
Net business income
T1-2017 Statement of World Income Schedule A
Complete this schedule and attach it to your return if you were a non-resident of Canada or a deemed non-resident of Canada for all of 2017
Income from sources outside Canada
Net employment income
Net pension income +
Net interest and other investment income +
Taxable capital gains
Net rental income
Net business income
Determining your residency status
Were you a non-resident of Canada in 2017?
You are a non-resident of Canada for tax purposes throughout any period in which you do not have significant residential ties in Canada and you are not a deemed resident of Canada.
What income should you report? – Report your income from Canadian sources such as the taxable part of your scholarships, fellowships, bursaries, net research grants, income from a business that does not have a permanent establishment in Canada, net partnership income (limited or non-active partners only), and taxable capital gains from disposing of taxable Canadian property, as shown under the income lines applicable to non-residents of Canada in the guide.
Other types of income are not reported but must be entered on Schedule A, Statement of World Income. For more information, see Schedule A, or contact the CRA.
Were you a non-resident of Canada in 2017?
You are a non-resident of Canada for tax purposes throughout any period in which you do not have significant residential ties in Canada and you are not a deemed resident of Canada.
What income should you report? – Report your income from Canadian sources such as the taxable part of your scholarships, fellowships, bursaries, net research grants, income from a business that does not have a permanent establishment in Canada, net partnership income (limited or non-active partners only), and taxable capital gains from disposing of taxable Canadian property, as shown under the income lines applicable to non-residents of Canada in the guide.
Other types of income are not reported but must be entered on Schedule A, Statement of World Income. For more information, see Schedule A, or contact the CRA.
“这是什么意思？”的意思是读不懂贴出来的这部分英文文字，还是看不明白这张表格是在什么情况下给什么样的纳税人用的？
看不明白这张表格是在什么情况下给什么样的纳税人用的？请指教 谢谢
请问楼主，如果在中国有房但没有房本，报税的时候还需要申请海外资产吗？谢谢
指教不敢。
表格标题下面第一段话说的就是什么人在什么情况下填这张表格：
Complete this schedule and attach it to your return if you were a non-resident of Canada or a deemed non-resident of Canada for all of 2017 (including if you are electing under section 217 and/or section 216.1 of the Income Tax Act).
其实你已经在帖子里引用了这段，只是省略了括号里的内容，而恰恰这部分就是要点。要知道，读这类东西时，一个字也不可忽略。
首先，还是那句话，“申请海外资产”的意思是什么？如果意思是向加拿大税务局报告你在加拿大以外拥有多少财产的话，那么忘掉这件事，这是个讹传；如果意思是填报T1135的话，以后应该直接说填报T1135，或者说填报《外国所得核对表》，并且可以继续往下讨论。
第二，在税务意义上，有没有“房本”一点都不重要，甚至房本上是不是你的名字都不重要。因为在税务意义上，看房子的所有人时看的是最终受益所有人，而非注册所有人（即房本或房契上的名字）。
第三，如果这个房子是自用的，那么它不属于T1135所定义的特定外国资产；如果这个房子是投资房，并且你去年曾经持有它的话，那么把它的成本计入你在2017年所曾经持有的所有特定外国资产的成本总值中。
第四，如果你在2017年所曾经持有的所有特定外国资产的成本总值的最大值超过10万加元，那么你就必须填报2017税务年度的T1135，否则不用。
不知道回答得清楚不清楚。
所以，如果只有一套房子并且是在中国，那么不用申报因为是自用房，但是卖掉时应该要申报的吧？ 再看第四条，成本总值，如何换算成加元？是看当年买入时的汇率还是现在的汇率？税法好像从未定义过。
1. 由“只有一套房子并且是在中国”，并不能推导出这个房子是自用这个结论。唯一拥有的房子也可能被用于出租。
2. 问题中两处出现的“申报”是同一个定义吗？假设是同一个定义，即代表填报T1135这件事，那么外国自用房卖掉这个动作本身并不用反映在T1135上，但是卖掉房子后的所得会增加外国银行存款，这可能会影响当年T1135上外国银行存款那栏的数字。
3. 外币兑加元的换算方法有两种：当天中午汇率，或当年平均汇率。一旦选择，除非有特别理由，以后不得随意改变。具体可参考税务局网站，按关键字搜索即得。
最后编辑: 2018-03-11
谢谢您回复的那么仔细，所以有没有房本没有太大关系，您说的第四条国外资产成本总值的意思能在具体一些吗？如果房子从来没有出租过也没有卖掉，是不是就不需要申报T1135呢？如果以后卖掉的话，应该怎么计算您提到的这个资产总值呢？谢谢
首先，是外国资产，而不是“国外资产”，外国和国外，虽只是两个字的顺序不同，在汉语里的意义是有很大不同的，所以不可随意更改。我想以我们的汉语水平，都能理解这两个词汇的不同。类似于不可把“外国人”改称“国外人"，二者显然是不同的对不对?
第二，外国资产前面还有“特定”二字，也不可随意省略。
第三，填报T1135表的条件的那句话里，我想主要的关键词汇和概念，比如“外国”、“资产"、“成本”、“总值”、“曾经”、“超过”等等，都应该在常识范围，不需要进一步解释吧。只有“特定”二字是由T1135表本身定义的，而这个定义在表格所附说明里也解释的够详细了。可去另一个主题下载附件参考，链接在这里：
http://forum.iask.ca/threads/世界上第一个（所谓）“《海外资产申报表》”中文译本.654700/
不客气。
最后编辑: 2018-03-13
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