回复: 报税基础知识问答
求教啊,闪亮的日子,被卡在这个问题上了,进行不下去了呀
只要是合理的就可以。具体可以参考以下:
Personal Portion
You can only claim an amount of expenses that relate to the rented part of a building. So if, for instance, you are renting out a room in your house, you can only claim the expenses for that portion of your house; you have to split the cost of your expenses into a rental and a personal portion. The personal portion amount of the expense that you are claiming gets entered into the Personal Portion column on the Statement of Real Estate Rentals.
You can calculate the portions of expenses you would be allowed to claim by figuring out the percentage of your property’s square metres you are renting out or estimate it according to the number of rooms in your house.
The Canada Revenue Agency leaves the method of your calculation up to you “as long as the split is reasonable”.
For example, suppose you owned a 1220 square metre duplex and you lived in one side and rented the other. Assuming both units were the same size, you would be able to deduct one hundred percent of your expenses directly related to your rental unit such as repairs, but only fifty percent of your expenses relating to the entire unit, such as the cost of insurance.
Note though, that all this is moot if you have no reasonable expectation of making a profit. If you don’t, you cannot claim expenses for renting out part of your property.