回复: 海外资产逾10万国民 明年必须申报
不少人卖掉国内的一套房子,然后钱汇来买这里的房子(在加西网看到),这样的要申报吧?
填报T1135的条件在这里:
Form T1135, Foreign Income Verification Statement,
must be filed by:
- Canadian resident individuals, corporations, and trusts that, at any time during the year, own foreign investment property (called specified foreign property) costing more than $100,000; and
- partnerships that hold more than $100,000 in foreign investment property and whose non-resident members' share of income or loss is less than 90% during the reporting period.
你看,跟卖房子、汇钱、再买房子这几件事儿,一丁点关系都没有。
还是有关系。卖了房子,是否有收益必须向CRA报告。亏了不用交税,赚了CRA还要分杯羹。这回国内卖房子做的阴阳合同不但给中国税务看,还要接着那给加拿大CRA看啦!
这个帖子讨论的是T1135,而不是T1。
卖房子这个事件可能触发填报T1的条件,但是不会触发填报T1135的条件。
填报T1135的条件如上。
填报T1的条件如下:
You must file a return for 2012 if any of the following situations apply:
You have to pay tax for 2012.
We sent you a request to file a return.
You and your spouse or common-law partner elected to split pension income for 2012. See lines 115, 116, 129, and 210.
You received working income tax benefit (WITB) advance payments in 2012.
You disposed of capital property in 2012 (for example, if you sold real estate or shares) or you realized a taxable capital gain (for example, if a mutual fund or trust attributed amounts to you, or you are reporting a capital gains reserve you claimed on your 2011 return).
You have to repay any of your old age security or employment insurance benefits. See line 235.
You have not repaid all amounts withdrawn from your registered retirement savings plan (RRSP) under the Home Buyers' Plan or the Lifelong Learning Plan. For more information, see Guide RC4135, Home Buyers' Plan (HBP) or Guide RC4112, Lifelong Learning Plan (LLP).
You have to contribute to the Canada Pension Plan (CPP). This can apply if, for 2012, the total of your net self-employment income and pensionable employment income is more than $3,500. See line 222.
You are paying employment insurance premiums on self-employment and other eligible earnings. See lines 317 and 430.
不知道这样表达清楚了没有。