刚刚买了房子，拿到了地产经纪的回佣，请问这个钱我需要交税么？
经济说了，有写上我的SIN 号码。
经济说了，有写上我的SIN 号码。
地产经纪的回佣的税收问题
- 主题发起人 littleninja7
- 发布时间 2015-06-09
明年年初你经济就会发你一张T4A,你的回佣就要上税，及其不划算！
经纪怎么会有你的SIN？
不用
如果经纪能出T4A，那表明这个返佣对经纪是税前费用，可以抵扣经纪的所得税，对经纪有利。
买方收到T4A，应当报税。
买方收到T4A，应当报税。
你是哪个经纪，这么不靠谱啊。。。都是CASH给的不报税，才有意义
T4A是跟雇佣有关联的才发，也就是雇主给雇员发，即T4A 一般是以自雇形式服务于某个公司,拿的是佣金。经纪发T4A是完全错误的，因为是顾客雇佣经纪，不是经纪雇佣顾客。
经纪佣金返还，按照情形有可能是属于“voluntary payments”：http://www.cra-arc.gc.ca/tx/tchncl/ncmtx/fls/s3/f9/s3-f9-c1-eng.html
或者是属于降低房子成本性质（美国税法的说法）。如果是自住房，跟税务关系不大，因为增值部分免税。如果是投资房，则投资成本为成交价减掉返还的佣金。
最后编辑: 2015-06-09
经纪发T4A是完全错误的，因为是顾客雇佣经纪，不是经纪雇佣顾客，而T4A是雇主给雇员发。
请问回佣百分之几？
我前几年买房经纪给的回佣就给我发了张T4A。温哥华都是这样的做法。所以我这回佣就上税了。
回佣要上税。不过不必非按照佣金申报，太麻烦。有一项叫其它收入，添那里就可以，省事。
commision 和other income不一样，如果税局真要查的话，报other income 就会有麻烦的。
返佣对经纪而言是減少佣金收入，对收到返佣的客户是其他收入或，如果是商业行为，冲抵购房费用。税局查起来毫无问题。
刚好，前段日子，我遇到返佣这事情，查了查相关法律人士的说辞，我把我找到的资料分享如下：
先分享美国的资料：
http://www.irs.gov/pub/irs-wd/0721013.pdf
美国的税务局明确答复不用报税：
法律事实：A seller is required by law to pay a commission when a seller offers a home for sale on
Y. Part of the commission is paid to the seller’s agent, a broker that lists the home for
sale; and part of the commission is paid to the buyer’s agent, a broker that produces a
ready, willing, and able purchaser. Taxpayer receives commissions from the seller
when it acts as a buyer’s agent in connection with real estate transactions.
返佣方式：Taxpayer pays the purchaser in one of two ways: (1)
after closing, the cash and loan proceeds are distributed to the seller and the agents,
and after Taxpayer receives its share of the commission, Taxpayer writes a check to the
purchaser pursuant to the agreement;
非收入定义法律条文：Situation 2 of Rev. Rul. 2006-27, 2006-21 I.R.B. 915, involves a nonprofit corporation
that provides down payment assistance towards the purchase of homes to low-income
individuals and families. The ruling holds that down payment assistance received by a
home purchaser represents a rebate or an adjustment to the purchase price, and, as
such, is not included in a purchaser’s gross income.
先分享美国的资料：
http://www.irs.gov/pub/irs-wd/0721013.pdf
美国的税务局明确答复不用报税：
法律事实：A seller is required by law to pay a commission when a seller offers a home for sale on
Y. Part of the commission is paid to the seller’s agent, a broker that lists the home for
sale; and part of the commission is paid to the buyer’s agent, a broker that produces a
ready, willing, and able purchaser. Taxpayer receives commissions from the seller
when it acts as a buyer’s agent in connection with real estate transactions.
返佣方式：Taxpayer pays the purchaser in one of two ways: (1)
after closing, the cash and loan proceeds are distributed to the seller and the agents,
and after Taxpayer receives its share of the commission, Taxpayer writes a check to the
purchaser pursuant to the agreement;
非收入定义法律条文：Situation 2 of Rev. Rul. 2006-27, 2006-21 I.R.B. 915, involves a nonprofit corporation
that provides down payment assistance towards the purchase of homes to low-income
individuals and families. The ruling holds that down payment assistance received by a
home purchaser represents a rebate or an adjustment to the purchase price, and, as
such, is not included in a purchaser’s gross income.
加拿大法律没有明确说辞，
加拿大税务处理也没有官方案例,但是,有一些税务人士的私人建议:
http://www.connectcpa.ca/tax-deductions-write-offs-tax-tips-real-estate-agents-canada/
Commission Rebates: With real estate prices in Canada (and more specifically Vancouver and Toronto) through the roof, clients on both the buy and sell side frequently ask their Realtor for a break on their commission – to either help with closing costs, possible renovations, or to reduce their mortgage balance after closing. Commission Rebates are 100% deductible to the Real Estate Agent. Realtors must remember that they must keep the GST/HST they collected on the full commission and only provide the rebate, net of GST/HST.
If the property purchased/sold is a principal residence, the benefactor has nothing to worry about. If the property purchased/sold is an investment property, this rebate has tax implications and is beyond the scope of this article – but to make a long story short, it will increase the capital gain (if any) on the property.
加拿大税务处理也没有官方案例,但是,有一些税务人士的私人建议:
http://www.connectcpa.ca/tax-deductions-write-offs-tax-tips-real-estate-agents-canada/
Commission Rebates: With real estate prices in Canada (and more specifically Vancouver and Toronto) through the roof, clients on both the buy and sell side frequently ask their Realtor for a break on their commission – to either help with closing costs, possible renovations, or to reduce their mortgage balance after closing. Commission Rebates are 100% deductible to the Real Estate Agent. Realtors must remember that they must keep the GST/HST they collected on the full commission and only provide the rebate, net of GST/HST.
If the property purchased/sold is a principal residence, the benefactor has nothing to worry about. If the property purchased/sold is an investment property, this rebate has tax implications and is beyond the scope of this article – but to make a long story short, it will increase the capital gain (if any) on the property.
另外，小道消息满天飞，去税务局网站上找找英文资料的人，比例及其小，所以大部分讨论不具有价值。究其原因，大部分人的论据是：
1）我们经纪说：XXXX。
2）谁、谁、谁就是这么干的
3）是收入就要报税，加拿大全球纳税的，XXXXX。
针对返佣，我贴几个加拿大税务局网站有点关联的说辞：
http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/rprtng-ncm/nttxd-eng.html
Amounts that are not taxed
You do not have to report certain amounts in your income, including the following:
Income Tax Folio
S3-F9-C1: Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime
This updated Chapter, which may be referenced as S3-F9-C1, is effective April 3, 2015.
Gifts and other voluntary payments
1.3 The term gift is not defined in the Act. In common law jurisdictions, the courts have said that a bona fide gift exists when:
1.4 Whether a transfer of property has been made voluntarily is a question of fact. In order for a transfer to be considered voluntary, there must be no obligation to make such a transfer. Amounts received as gifts are not subject to tax in the hands of the recipient.
1.5 However, sometimes individuals receive a voluntary payment or other valuable transfer or benefit by virtue of an office or employment from an employer, or from some other person. In such cases, the amount of the payment or the value of the transfer or benefit is generally included in employment income pursuant to subsection 5(1) or paragraph 6(1)(a). (See also Guide T4130, Employers’ Guide - Taxable Benefits and Allowances.) Similarly, voluntary payments (or other transfers or benefits) received by virtue of a profession or in the course of carrying on a business are taxable receipts.
1）我们经纪说：XXXX。
2）谁、谁、谁就是这么干的
3）是收入就要报税，加拿大全球纳税的，XXXXX。
针对返佣，我贴几个加拿大税务局网站有点关联的说辞：
http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/rprtng-ncm/nttxd-eng.html
Amounts that are not taxed
You do not have to report certain amounts in your income, including the following:
- lottery winnings;
- most gifts and inheritances;
- amounts paid by Canada or an ally (if the amount is not taxable in that country) for disability or death due to war service;
- most amounts received from a life insurance policy following someone's death;
- most payments of the type commonly referred to as strike pay you received from your union, even if you perform picketing duties as a requirement of membership;
Income Tax Folio
S3-F9-C1: Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime
This updated Chapter, which may be referenced as S3-F9-C1, is effective April 3, 2015.
Gifts and other voluntary payments
1.3 The term gift is not defined in the Act. In common law jurisdictions, the courts have said that a bona fide gift exists when:
- There is a voluntary transfer of property,
- A donor freely disposes of his or her property to a donee, and
- The donee confers no right, privilege, material benefit, or advantage on the donor or on a person designated by the donor.
1.4 Whether a transfer of property has been made voluntarily is a question of fact. In order for a transfer to be considered voluntary, there must be no obligation to make such a transfer. Amounts received as gifts are not subject to tax in the hands of the recipient.
1.5 However, sometimes individuals receive a voluntary payment or other valuable transfer or benefit by virtue of an office or employment from an employer, or from some other person. In such cases, the amount of the payment or the value of the transfer or benefit is generally included in employment income pursuant to subsection 5(1) or paragraph 6(1)(a). (See also Guide T4130, Employers’ Guide - Taxable Benefits and Allowances.) Similarly, voluntary payments (or other transfers or benefits) received by virtue of a profession or in the course of carrying on a business are taxable receipts.
现在的问题是，返佣是否属于加拿大税务局网站说的不用纳税列表里面的一种：
Amounts that are not taxed
You do not have to report certain amounts in your income, including the following:
•lottery winnings;
•most gifts and inheritances;
•amounts paid by Canada or an ally (if the amount is not taxable in that country) for disability or death due to war service;
•most amounts received from a life insurance policy following someone's death;
•most payments of the type commonly referred to as strike pay you received from your union, even if you perform picketing duties as a requirement of membership;
我看来看去，只有Gifts and other voluntary payments和Windfalls比较接近，在五花八门的收据（Miscellaneous Receipts）里面，针对自愿支付有详细介绍，我这里不再重复。而windfalls则表述如下：
Windfalls
1.2 Subject to the comments in ¶1.3 and ¶1.11 - 1.29, an amount received as a windfall is not subject to tax. Factors indicating that a particular receipt is a windfall include the following:
a) the taxpayer had no enforceable claim to the payment,
b) the taxpayer made no organized effort to receive the payment,
c) the taxpayer neither sought after nor solicited the payment,
d) the taxpayer had no customary or specific expectation to receive the payment,
e) the taxpayer had no reason to expect the payment would recur,
f) the payment was from a source that is not a customary source of income for the taxpayer,
g) the payment was not in consideration for or in recognition of property, services or anything else provided or to be provided by the taxpayer, and
h) the payment was not earned by the taxpayer as a result of any activity or pursuit of gain carried on by the taxpayer and was not earned in any other manner.
The factors above are based on those set out in the decision of The Queen v. Cranswick, [1982] CTC 69, 82 DTC 6073 (F.C.A.).
但是，买主可能在买房子时要求了返佣，上述有些条款可能不符合。所以，要针对买主各自的情况，要套用返佣属于那种收入。
有一点，我100%肯定，经纪发T4A是大错特错，具体请查询加拿大税务局网站关于T4A的表述，我用一句话归纳就是，是买家雇佣经纪，不是经纪雇佣买家，给T4A是雇佣的方向性错误。
Amounts that are not taxed
You do not have to report certain amounts in your income, including the following:
•lottery winnings;
•most gifts and inheritances;
•amounts paid by Canada or an ally (if the amount is not taxable in that country) for disability or death due to war service;
•most amounts received from a life insurance policy following someone's death;
•most payments of the type commonly referred to as strike pay you received from your union, even if you perform picketing duties as a requirement of membership;
我看来看去，只有Gifts and other voluntary payments和Windfalls比较接近，在五花八门的收据（Miscellaneous Receipts）里面，针对自愿支付有详细介绍，我这里不再重复。而windfalls则表述如下：
Windfalls
1.2 Subject to the comments in ¶1.3 and ¶1.11 - 1.29, an amount received as a windfall is not subject to tax. Factors indicating that a particular receipt is a windfall include the following:
a) the taxpayer had no enforceable claim to the payment,
b) the taxpayer made no organized effort to receive the payment,
c) the taxpayer neither sought after nor solicited the payment,
d) the taxpayer had no customary or specific expectation to receive the payment,
e) the taxpayer had no reason to expect the payment would recur,
f) the payment was from a source that is not a customary source of income for the taxpayer,
g) the payment was not in consideration for or in recognition of property, services or anything else provided or to be provided by the taxpayer, and
h) the payment was not earned by the taxpayer as a result of any activity or pursuit of gain carried on by the taxpayer and was not earned in any other manner.
The factors above are based on those set out in the decision of The Queen v. Cranswick, [1982] CTC 69, 82 DTC 6073 (F.C.A.).
但是，买主可能在买房子时要求了返佣，上述有些条款可能不符合。所以，要针对买主各自的情况，要套用返佣属于那种收入。
有一点，我100%肯定，经纪发T4A是大错特错，具体请查询加拿大税务局网站关于T4A的表述，我用一句话归纳就是，是买家雇佣经纪，不是经纪雇佣买家，给T4A是雇佣的方向性错误。
你怎么知道返佣一定要交税？加拿大税务局说很多收入不要交税的哦。
http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/rprtng-ncm/nttxd-eng.html
Amounts that are not taxed
You do not have to report certain amounts in your income, including the following:
- any GST/HST credit or Canada child tax benefit payments, as well as those from related provincial and territorial programs;
- child assistance payments and the supplement for handicapped children paid by the province of Quebec;
- compensation received from a province or territory if you were a victim of a criminal act or a motor vehicle accident;
- lottery winnings;
- most gifts and inheritances;
- amounts paid by Canada or an ally (if the amount is not taxable in that country) for disability or death due to war service;
- most amounts received from a life insurance policy following someone's death;
- most payments of the type commonly referred to as strike pay you received from your union, even if you perform picketing duties as a requirement of membership; and
Note
Income earned on any of the above amounts (such as interest you earn when you invest lottery winnings) is taxable.
- most amounts received from a tax-free savings account (TFSA). For more information, see Guide RC4466, Tax-Free Savings Account (TFSA), Guide for Individuals.
MARK
不用交税。。。
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