回复: 70w刀，在5个人名下，可以全部汇到我BMO的账户吗？
言归正传，来谈
汇款。
其实CRA还有一个比 net worth更扯蛋的方法来审计：bank deposit Analysis.这又是一个啥东西呢？它的根本假设是：对个人账号上的所有汇进款假设成个人收入。当然能证明是个人不同帐户之间的转帐的金额除外，能证明是借款的除外，能证明别人很早前欠债还你的除外。很显然，都是你自己举证，且最终得到法庭采信的才算数。
举个例子：CRA用这种方法来审计你2010年的收入，你在加拿大有三个银行账户，2010年，这三个账户共有50万进项，其中有10万是这三个账户之间的相互转账。好了，CRA就可按50-10=40万算你的应报收入。剩下的就是你的事了：举证到法庭。
如果net worth这种方法受到诟病，那Bank Deposit Analysis就更不受欢迎了，事实上，CRA运用这二种方法还不少，特别是net worth.
看看
法官是如何说的：
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[11] . . . The two most frequently used methods are commonly referred to as the net worth method and the deposit method. Under the net worth method, the auditor begins with a calculation of the taxpayer’s net assets (assets less liabilities) at the beginning of the relevant period. The same calculation is made at the end of the relevant period. The increase in net worth plus the estimated cost of living for the taxpayer and the taxpayer’s dependants less the declared income of the taxpayer and the taxpayer’s partner, if any, is assumed to be the amount of undeclared income of the taxpayer.
[12] The deposit method is based on an analysis of all deposits made in all of the taxpayer’s bank accounts. Deposits are assumed by the Minister to constitute taxable revenue. Net income is determined by subtracting transfers of funds among the taxpayer’s bank accounts and also borrowings by the taxpayer. The deposit method has been accepted by this Court as an appropriate alternative audit technique.
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[21] In “Anatomy of a Net Worth Assessment”, David E. Graham comments that the net worth method often produces a more reliable picture of the taxpayer’s income than the deposit method:
Generally, deposit analyses are not as accurate a method of calculating income as net worth assessments. A deposit analysis may not adequately examine where the money that was deposited into the bank accounts came from (which could result in over taxation) and, similarly, a deposit analysis may omit money that never enters the bank account (which could result in under taxation).
Taxpayers who are faced with a deposit analysis, should be careful to ensure that transfers from their other bank accounts have not been treated as deposits.
[2]
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所以，汇款是用自己名字汇，还是用亲戚朋友名字汇，各有利弊。
在CRA 用net worth方法下，用亲戚朋友名字汇有利。
在CRA 用deposit analysis方法下，用自己名字汇有利。
问题是你汇的时候不可能知道，以后会否被CRA审计，而且，审计方法有很多种，不可能知道她用何种方法来审计你。
根本的一条：留个心眼，保留必要的凭证。
