美股利息是否会被双重征税？

[yyang8]

众所周知，在加拿大，对于非RRSP账户的美股，在利息发放同时，美国就已经预扣了15%的税。那么，当你拿到剩下的85%股息时，加拿大是否还会对这部分征税？
我所理解，就是美股利息属于海外收入，而且海外已经征收了税，加拿大不应该再次征税。不知道我的理解是否正确？

 

[哈法]

众所周知，在加拿大，对于非RRSP账户的美股，在利息发放同时，美国就已经预扣了15%的税。那么，当你拿到剩下的85%股息时，加拿大是否还会对这部分征税？
我所理解，就是美股利息属于海外收入，而且海外已经征收了税，加拿大不应该再次征税。不知道我的理解是否正确？

15%的预扣税在报税时可以通过”foreign tax credit “返回部分或全部的预扣税。但所收到的股息算是收入，仍然需要付税。
另外如果投资海外股票包括美股超过十万加币，需要报海外收入。

“All income and capital gains from the foreign shares will be reported on your Canadian income tax return. There will be withholding tax deducted from the foreign dividends at the time they are paid, which you can at least partially recover by claiming a foreign non-business tax credit when you file your tax return. If the shares are in a registered account such as an RRSP or RRIF, there is often no withholding tax. When the foreign shares are in a TFSA, withholding tax will be deducted, and cannot be recovered.”
“The dividend income received from foreign corporations does not qualify for a dividend tax credit, so tax is paid on 100% of the dividend (before deduction of withholding tax), when you file your Canadian tax return.”

TaxTips.ca - Tax Treatment of Income from Shares of Corporations

TaxTips.ca - Tax treatment of income from shares; Superficial losses and other disallowed losses; Shares in Canadian corporations vs foreign corporations; Transfer capital losses to a spouse

www.taxtips.ca

 

[yyang8]

15%的预扣税在报税时可以通过”foreign tax credit “返回部分或全部的预扣税。但所收到的股息算是收入，仍然需要付税。
另外如果投资海外股票包括美股超过十万加币，需要报海外收入。

“All income and capital gains from the foreign shares will be reported on your Canadian income tax return. There will be withholding tax deducted from the foreign dividends at the time they are paid, which you can at least partially recover by claiming a foreign non-business tax credit when you file your tax return. If the shares are in a registered account such as an RRSP or RRIF, there is often no withholding tax. When the foreign shares are in a TFSA, withholding tax will be deducted, and cannot be recovered.”
“The dividend income received from foreign corporations does not qualify for a dividend tax credit, so tax is paid on 100% of the dividend (before deduction of withholding tax), when you file your Canadian tax return.”

TaxTips.ca - Tax Treatment of Income from Shares of Corporations

TaxTips.ca - Tax treatment of income from shares; Superficial losses and other disallowed losses; Shares in Canadian corporations vs foreign corporations; Transfer capital losses to a spouse

www.taxtips.ca

谢谢回复。

看来，美股股息收入和加拿大的工资收入，除了货币不同之外，没有太多的本质区别。两者都是预扣一定的税，在报税时在计算总收入的情况下，算出实际应该交的税金。

而且，即使RRSP这个所谓的交税保护账户里面的股息，也没有太多的本质区别，区别之一无非是延后交税而已。只要一旦从RRSP里面取钱出来，机构就会预扣一定比例的税。

所以，假如我退休后的收入和在职一样差不多，在税方面，除了TFSA外，放在其他账户和RRSP上面是没有什么区别的。对吗？

 

[Bingoye]

15%的预扣税在报税时可以通过”foreign tax credit “返回部分或全部的预扣税。但所收到的股息算是收入，仍然需要付税。
另外如果投资海外股票包括美股超过十万加币，需要报海外收入。

“All income and capital gains from the foreign shares will be reported on your Canadian income tax return. There will be withholding tax deducted from the foreign dividends at the time they are paid, which you can at least partially recover by claiming a foreign non-business tax credit when you file your tax return. If the shares are in a registered account such as an RRSP or RRIF, there is often no withholding tax. When the foreign shares are in a TFSA, withholding tax will be deducted, and cannot be recovered.”
“The dividend income received from foreign corporations does not qualify for a dividend tax credit, so tax is paid on 100% of the dividend (before deduction of withholding tax), when you file your Canadian tax return.”

TaxTips.ca - Tax Treatment of Income from Shares of Corporations

TaxTips.ca - Tax treatment of income from shares; Superficial losses and other disallowed losses; Shares in Canadian corporations vs foreign corporations; Transfer capital losses to a spouse

www.taxtips.ca

真是复杂！

 

[哈法]

真是复杂！

所以我不买美股。

 

[KingDavid]

谢谢回复。

看来，美股股息收入和加拿大的工资收入，除了货币不同之外，没有太多的本质区别。两者都是预扣一定的税，在报税时在计算总收入的情况下，算出实际应该交的税金。

而且，即使RRSP这个所谓的交税保护账户里面的股息，也没有太多的本质区别，区别之一无非是延后交税而已。只要一旦从RRSP里面取钱出来，机构就会预扣一定比例的税。

所以，假如我退休后的收入和在职一样差不多，在税方面，除了TFSA外，放在其他账户和RRSP上面是没有什么区别的。对吗？

不对，普通投资账户的收益按50%算资本增值税，RRSP的收益按100%算收入所得税。如果退休后的收入高，存RRSP是不划算的。

 

[Bingoye]

所以我不买美股。

我刚存人一些美元，想试试呢！

 

[哈法]

我刚存人一些美元，想试试呢！

用RRSP 账户。