今年严查DAY TRADING，多品种频繁交易将会被按照Business征税，没有50%的减免额度

[abhong]

请教先生，1.联名账户中TFSA是不是可以混合在一起。还是要申请？向那个部门申请？2.TFSA账户，假定第一年 2020年额度为44000加元，买股票到年底总市值增加到74000加元，即赚了30000加元，到第二年2021年额度增加了6000加元，前一年赚的30000-6000=26000加元市值的股票，能不能继续放账户中，还是要提出来。TFSA账户政策已经使用多年了，税局应该有很多经验了，希望把一些条款写得更明确些，不要事后再严查，例如，股票买卖是必然的，都买了一年不动，那股票市场就没有活力了，税局利用计算机很多违规条款都可以在软件上阻止。谢谢

 

[哈法]

请教先生，1.联名账户中TFSA是不是可以混合在一起。还是要申请？向那个部门申请？2.TFSA账户，假定第一年 2020年额度为44000加元，买股票到年底总市值增加到74000加元，即赚了30000加元，到第二年2021年额度增加了6000加元，前一年赚的30000-6000=26000加元市值的股票，能不能继续放账户中，还是要提出来。TFSA账户政策已经使用多年了，税局应该有很多经验了，希望把一些条款写得更明确些，不要事后再严查，例如，股票买卖是必然的，都买了一年不动，那股票市场就没有活力了，税局利用计算机很多违规条款都可以在软件上阻止。谢谢

1. TFSA, RRSP的账户不能联名。
2. 每年6000元是TFSA可以供款的限量，与账户的现值没有任何关系。你什么时候都可以把TFSA里的不论是股票还是现金取出，也可以继续存下来。

 

[unicat]

路过

 

[abhong]

感谢指导

 

[yufei6789]

请问day trading的定义？是当天交易还是频繁交易的意思？

How to Calculate Capital Gains When Day Trading in Canada

https://turbotax.intuit.ca/tips/how-to-calculate-capital-gains-when-day-trading-in-canada-6251

When you buy a security and sell it at a profit, you realize a capital gain. For the average Canadian, the taxable capital gain is determined by multiplying the capital gain amount with the year’s inclusion rate; currently, the rate is 50%.

Day traders make a living buying and selling stocks, and because it’s their job, capital gains taxation may not apply.

Defining Day Trading​

Day trading refers to the practice of turning over securities quickly, usually in the same day, to profit on small price fluctuations.​

These highly liquid stocks are defined by the Investment Industry Regulatory Organization of Canada as securities that trade more than 100 times a day with a trading value of $1 million.

Day Traders:​

• A day trader is a person who makes his living buying, selling and managing these transactions.
• A person who works in the investment industry and makes frequent short-term investment turnovers, such as a stockbroker, for example, may be considered a day trader as well.

The Canada Revenue Agency looks at several factors to define investment professionals for purposes of taxation. If a taxpayer is using day trading as a way to earn or substantially supplement his income, he is not eligible to claim capital gains, and its advantageous tax rate, on those investment earnings.

Defining Investment Businesses​

The CRA looks at several factors to consider if a taxpayer is in the business of buying and selling securities. A professional investor will have many buying and selling transactions, with ownership of securities being of short duration.

1. Knowledge and experience with securities markets and transactions and time spent analyzing markets and investments also identify those engaged in investment as a business. Purchases are usually financed on margin or other debt, and the shares purchased generally won’t pay dividends.
2. Each securities transaction generates a T5008 slip, which identifies the purchaser by name and social insurance number, so the CRA has an easy trail to match purchases with tax returns.
3. Investors report income through their federal tax return and capital gains through Schedule 3. The size of the capital gains claimed may also factor into the determination that the taxpayer invests as a business.

Non-Professional Investors​

The average Canadian investor generally does not turn over securities quickly, and with the growing popularity of registered retirement savings plans and tax-free savings accounts, the capital gains option is used less. Money in RRSPs and TFSAs grows tax-free, so when taxation occurs, it is as income at time of withdrawal from RRSPs.

TFSAs are purchased with after-tax dollars, without any taxation upon withdrawal. Investment profits inside a TFSA are not declared and not taxed either. If day trading is conducted inside a TFSA, then all of the profits are fully taxed as business income, not capital.

Such an investor will have another source of income, likely outside the investment industry, and the proportion of highly liquid stocks in his portfolio will probably be low.

 

[jjamesw]

其中一部分是在免税账户

另外一大部分是在联名账户，7个人一起分享，加拿大目前最多允许9人联名，再多就需要开trust了，然后搞PE走机构模式了。

我说的都是干货，应该通过走会员付费，哈哈

今年我就开trust了，trust里面可以装更多人，包括未成年人。再下一步就是研究注册PE。

你们先把父母担保移民过来，然后我再教你们怎么操作。如果孩子成年了，但是还在上学没有收入，也是很好的资源。

麻烦问一下，如何通过Trust或者PE做税务规划？Trust是什么，inter vivos trust？还是 TESTAMENTARY TRUST? 我问了几个会计，都不熟。能不能留个电话？

 

[温梦多]

不知道是否可以成立个人公司来炒股，再把各种费用算入消费抵税，包括个人工资，，

 

[jjamesw]

不知道是否可以成立个人公司来炒股，再把各种费用算入消费抵税，包括个人工资，，

这个问题坛子中讲了很多遍了，结论就是：“不可行！！！！！！！”
原因：你的capital gain全是算成business income。税率先提高一倍。
另外，大神wodelaoba的方案都是野路子，坛子中还有一些专业会计。具体如何择取，你自己考虑，风险自己承担，大家的本意都是好的，这点一定要赞誉一下。
最好去专门到大学或者COLLEGE学一下INCOME TAX 这门课，然后再到实践中苦心钻研，哈哈。这就是加拿大吧。

 

[maviemonreve]

Trust是个高大上的东西

我问了会计和公证师 都说不出个所以然来

我见过一家好多人trust买卖投资房

 

[jjamesw]

Trust是个高大上的东西

我问了会计和公证师 都说不出个所以然来

我见过一家好多人trust买卖投资房

严格按照加拿大的会计原则和精神，这个国家早就没有富人了。呵呵。野路子虽然野，但胜在实用吧。

 

[温梦多]

这个问题坛子中讲了很多遍了，结论就是：“不可行！！！！！！！”
原因：你的capital gain全是算成business income。税率先提高一倍。
另外，大神wodelaoba的方案都是野路子，坛子中还有一些专业会计。具体如何择取，你自己考虑，风险自己承担，大家的本意都是好的，这点一定要赞誉一下。
最好去专门到大学或者COLLEGE学一下INCOME TAX 这门课，然后再到实践中苦心钻研，哈哈。这就是加拿大吧。

我说的是和频繁交易相比啊。已经百分之百上税了。现在只是想多扣些消耗，减少上税

 

[jjamesw]

我说的是和频繁交易相比啊。已经百分之百上税了。现在只是想多扣些消耗，减少上税

如果已经算作商业收入，你做个合伙或者公司，能够走一些费用。不过，大头是工资（开给别人的，不是你自己），其它费用能算一些，但数量不是很多。

 

[yinan-000]

其中一部分是在免税账户

另外一大部分是在联名账户，7个人一起分享，加拿大目前最多允许9人联名，再多就需要开trust了，然后搞PE走机构模式了。

我说的都是干货，应该通过走会员付费，哈哈

今年我就开trust了，trust里面可以装更多人，包括未成年人。再下一步就是研究注册PE。

你们先把父母担保移民过来，然后我再教你们怎么操作。如果孩子成年了，但是还在上学没有收入，也是很好的资源。

请问大佬有认识靠谱会计师可以咨询trust或者PE相关的吗？谢谢！