联邦新政—非居民买卖房屋必须付资产增值税

[传国玉玺]

那是因为你不懂税法，不愿意承认是因为很多公司想按capital gain报税，而个人则想根本不交税，但炒房是一种business income，是要100%部分计税的，所以很多人不敢持有时间太短被查。这也是很多人钻漏洞的原因，税局在查这个，但查到的只是一小部分吧。
炒房炒股票都是正常商业行为，目的是赚取差额

很多客户听说卖房要至少持有一年不然要交税，我说我都不知道，不知道他们怎么领会的税法，可能都是听会计们说的。其实并没有要持有一年才能主居的说法，而是买进卖出太快容易引起怀疑。事实上哪怕你住时间长一些，有证明你是炒房的话，原则上都是应该100%计税的，因为这是business income， and your purpose is resale. 只是加拿大的灰色地带很多操作起来五花八门

这个当然知道。Resale of real properties是商业行为，利润是business income，这个没错。
但很多个人买房的目的就是倒卖，所得利润理应算是business income，但却可以principal residence为借口逃避交税。这是法律的漏洞。

 

[传国玉玺]

这个当然知道。Resale of real properties是商业行为，利润是business income，这个没错。
但很多个人买房的目的就是倒卖，所得利润理应算是business income，但却可以principal residence为借口逃避交税。这是法律的漏洞。

比如那位顾先生，他买了那么多房子，哪个不是商业行为，赚了钱不都是business income，可是他交了多少税？

 

[清风拂面]

居民非居民的认定这么麻烦，还是源于政府的贪婪，本意是要让尽可能的人按税务居民报税，对全球收入征税，但是查全球收入哪有那么容易！结果倒是变成了全球收入没看见，本土收益却被外国卖家装扮成了免税收益。

 

[Victory country]

希望不是为选举而做的一时决策

 

[zhanghao210]

另外的政策，可能限制银行对个人住房再抵押的line credit，现在很多人就拿line credit再买投资房炒房。

这个用不着的,去看看<大空头>这部电影吧,房价涨的时候,是可以再贷款,因为你持有的资产更值钱了,银行愿意做更大的生意;反之,房价下跌,银行看你的资产象冰棍一样天天在融化,它们怎么会再给你再贷款呢?
所以,永远记住,银行永远是釜底抽薪,雪上加霜的主!涨的时候这类再贷款是助推器,跌的时候也有加速作用.
房价下跌,尤其是暴跌的时候,就是喜欢用高杠杆的裸泳投机分子互相踩踏之时!

 

[传国玉玺]

希望不是为选举而做的一时决策

离下一次联邦选举还有三年。
这是迫于民意，迫于舆论压力不得不做的姿态。

 

[宇航员]

穷疯了的无能政府。还他妈不如中共呢。

 

[宇航员]

加拿大政客为选举而选举，根本不管人民利益。

 

[小雷音]

我说楼主，您给整个子虚乌有的联邦新政，搞得最近不少电话打进来担心自己的房子要缴税的。Income tax act变动都需要royal assent 的，不是CBC自己说new rule 就完事

 

[传国玉玺]

这些打电话的不会是看了我的帖子才打的吧？这是联邦政府公布的政策，各大媒体都有报道，我只是转帖啊。
要是真的给您这么大麻烦，要不我把贴子给删了？

我说楼主，您给整个子虚乌有的联邦新政，搞得最近不少电话打进来担心自己的房子要缴税的。Income tax act变动都需要royal assent 的，不是CBC自己说no rule 就完事

 

[小雷音]

这些打电话的不会是看了我的帖子才打的吧？这是联邦政府公布的政策，各大媒体都有报道，我只是转帖啊。
要是真的给您这么大麻烦，要不我把贴子给删了？

那倒不用，开个玩笑而已。CBC原文没有中文的这么误导，但也有误导，比如说以前非居民可以这么做。其实文章主要说的是控制mortgage的问题，但结果变味了。其中还有legitimate Canadian resident的说法，这个说法从没听过，更无从定义

 

[传国玉玺]

其中还有legitimate Canadian resident的说法，这个说法从没听过，更无从定义

对，也没给解释。应该指的是税务居民吧。

 

[小雷音]

对，也没给解释。应该指的是税务居民吧。

下面这个专业人士写的就很清楚。如果是这样，要支持一下自由党，要堵的漏洞太多了，但在认定居民和非税务居民的时候因为很含混，而且只要是principal都不用报。现在好象是说可能以后即使不交税也要报，至少有个clue他来查你。
当然操作上还没有具体说怎么做。

Feds close housing tax loophole
Liberal’s send a clear message: You need to live in Canada for tax benefits

by Romana King
October 3rd, 2016



Online only.

1
Ottawa took a step towards closing a tax loophole that impacts all Canadians earlier this morning, when Finance Minister Bill Morneau clearly told the world: You need to live here, in Canada, in order to benefit from our tax exemptions.

Why Vancouver’s real estate market is so crazy »

Impact felt by all at tax time
Up until now, anyone who sold their principal residence in Canada did not have to report that sale to the Canada Revenue Agency, or the profit earned on that sale. The reason was that the CRA provides a tax exemption on property that is used as your primary home.

As of today, however, the federal government will now require all Canadians tax-filers to report the sale of each and every property sold in the country. As with all assets, taxes are owed, however, if the property is a principal residence it’s still exempt.

“The CRA will audit tax forms,” says Morneau, “to verify that the beneficial owner lives here in Canada and is living in the home in order to claim and receive the Principal Residence tax Exemption (PRE).”





This move by the Trudeau Liberals is an effort to tackle the apparent abuse by non-residents that buy homes in Canada and then later claim the PRE on the sale of those properties.

“Tax filers will have to prove the principal residence exemption on their tax return,” says Morneau. “This exemption is for people who legitimately own a house and live in Canada and we feel this is an appropriate way to manage this risk. It ensures that everyone is playing by the rules.”

8 ways to fix Vancouver’s real estate madness »

How this will impact Canadian homeowners
This announcement is one way the federal government hopes to help cool the hot real estate markets of Vancouver and Toronto without harming other regional markets.

“We recognize that there are different housing markets in different parts of the country and multiple factors that impact these markets,” says Morneau. “We believe these measures ensures tax fairness.”

B.C. may see the biggest impact of this new federal regulation change. By the last count, foreign investment accounted for nearly 6% of the approximately 48,000 residential real estate transactions in British Columbia between June 10 and Aug. 31, 2016. These transactions made up about 8.8% of the $31 billion in residential property that changed hands, according to the latest real estate transaction datareleased by the provincial government.

More tax loopholes require more plugs
However other tax loopholes remain—available for use by anyone with the money to do so.

For instance, wealthy foreign property buyers can continue to avoid paying taxes on property bought and sold in Canada using a type of trust known as a bare or basic trust.

Under this type of legal arrangement, a property can become the asset under a bare trust set up by one person, who then names a beneficiary, say, a family member, who has the legal right to the capital and/or assets held within this trust. In many cases, this can be a residential home within Canada. The beneficiary then becomes the rightful owner of all income or profits generated from the asset, including the appreciation of property values. While income generated from a bare trust’s assets can be taken in the form of interest, dividends or rent, there are no tax implications for the person who sets up the bare trust.

One way foreign buyers have used bare trusts to avoid paying Canadian tax is to create a company that owns the bare trust, where the property is held as an asset. The ownership of the company can then be sold and resold, but the company will continue to own the property and no change of ownership on that property is recorded—which avoids triggering tax.

As News 1130 reported, this is what happened with the recent sale of 1065 Nelson Street in Vancouver. Originally purchased by a company called Nelson Street Residence from Suncom for $68-million. According to the News 1130 article:

The company’s director Shan Gao avoided paying the property transfer tax of more than $2-million because the name on the title was left the same.

This practice is common in commercial real estate–and perfectly legal. Sources have told CTV News that the strategy of avoiding the tax is being used with high-end residential sales as well.

Another reason why bare trusts are popular with wealthy non-resident homebuyers is that it shelters them from having to disclose whether or not they are Canadian citizens

 

[传国玉玺]

现在好象是说可能以后即使不交税也要报，至少有个clue他来查你。

这就是最大的变化。
换句话说要想申报Principal Residence Exemption，必须要申报个人所得税。
如果CRA要核查，还必须提供证据证明这确实是Principal Residence。
如果屋主是外国籍是否直接失去申报Principal Residence的权利，这个还不是很明确。

 

[小雷音]

这就是最大的变化。
换句话说要想申报Principal Residence Exemption，必须要申报个人所得税。
如果CRA要核查，还必须提供证据证明这确实是Principal Residence。
如果屋主是外国籍是否直接失去申报Principal Residence的权利，这个还不是很明确。

最后一条很明确，是外国籍跟是否居民没有必然联系。只要是居民都可以

 

[杨迪]

就应该多交税，就像留学生学费高一样的。