房租报税: 请教一下, 夫妻名下共有房产, 房租报税,两个人是否可以任意比例分配收入?

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你就没看过我的帖。。

在安省, 我家报出租(投资房),我和老婆各分 20% , 80%, 谁年薪高谁就分的低, 但是 20%80% 是最大分担, 如果 超过比如15% 85%或 10%90%分, CRA要查了。
20%,80% 每年不可以改变?直到出售后,假如1万capital gains 你申报20%=2千,她8千?
还是各人50%?
 
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20%,80% 每年不可以改变?直到出售后,假如1万capital gains 你申报20%=2千,她8千?
还是各人50%?


你又没看我的卖CONDO帖, 哈哈哈。


每年不能变。一直到卖掉。

你还是不懂增值税的报法:

1万 的一半拿出来报。 用5千 一个分 20%=1千, 一个 80%=4千,
 
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own an investment property with my wife which is rented out, and we declare the income on our respective tax returns. I am now a higher-rate taxpayer, while my wife is a basic rate. Is it possible to simply declare the majority of the income as my wife’s?

A: Spouses (and civil partners) generally own joint property as ‘joint tenants’, which means that each person has equal rights regarding the property and, on death, it passes automatically to the other.

The income from a jointly owned property is taxed either on a 50:50 split or the beneficial entitlement. Where property is held in joint names, HMRC will assume it is owned equally for income tax purposes, with income and expenses simply split in half between the spouses. This, however, is not the case where it is actually owned in a proportion differing from 50:50 and a declaration is made to that effect. The declaration, which is made on Form 17 (available on HMRC’s website) can only be made if the beneficial ownership of the property matches the split of the income. Form 17 must be signed by each party and submitted to HMRC within 60 days of the later signature. It only takes effect from the date signed and cannot be backdated. Evidence of the beneficial ownership has to be submitted to HMRC at the same time of submitting Form 17. If no declaration is made, the income will continue to be taxed on a 50:50 basis regardless of the beneficial ownership.

If the ownership of the property is as joint tenants, in order to change the beneficial ownership of the property, it needs to be transferred into joint ownership as tenants in common. This must be completed formally, for example by a deed, and is best completed by a solicitor to ensure all is correct. The beneficial ownership split is decided by the spouses, and as mentioned above, in order for the rental profit (or loss) to be split in the same ratio, Form 17 is then completed. It is important to remember that where property is held as tenants in common, each spouse may dispose of their respective share as they wish, either while alive or on death.

Care needs to be taken if the property is mortgaged. If the transferee takes over responsibility of the mortgage, this debt is treated as consideration and Stamp Duty Land Tax may be payable depending on the amount.

When the property is sold, it is the underlying beneficial ownership of the property that determines the Capital Gains Tax treatment, so it may be worth considering this again prior to any disposal.

Ben Chaplin is managing director of Taxwise
 
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英语那么好,打个电话去税局问问呗。
咬文饺子,空对空,搞不好还误导。

对我来说是一定的事,没什么好问的。别人不信应该自己问
可以take chance的地方的确很多,不是说不能take,而是我们肯定不能建议take。

还有不少事物所说工签居民不用报海外资产,当然都没事,但是逮着一年2500的罚金谁交

另外,接电话的一般都很大可能回答不了你的问题,而申请书面Ruling批下来是个漫长过程,一旦ruling下来,就没有机会take chance了

打电话给ruling部门,经常他们也不知道,一边查一边大段大段地念条款,有时条款回答不了具体问题。
 
最后编辑: 2017-02-19
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  • own an investment property with my wife which is rented out, and we declare the income on our respective tax returns. I am now a higher-rate taxpayer, while my wife is a basic rate. Is it possible to simply declare the majority of the income as my wife’s?

  1. A: Spouses (and civil partners) generally own joint property as ‘joint tenants’, which means that each person has equal rights regarding the property and, on death, it passes automatically to the other.

    The income from a jointly owned property is taxed either on a 50:50 split or the beneficial entitlement. Where property is held in joint names, HMRC will assume it is owned equally for income tax purposes, with income and expenses simply split in half between the spouses. This, however, is not the case where it is actually owned in a proportion differing from 50:50 and a declaration is made to that effect. The declaration, which is made on Form 17 (available on HMRC’s website) can only be made if the beneficial ownership of the property matches the split of the income. Form 17 must be signed by each party and submitted to HMRC within 60 days of the later signature. It only takes effect from the date signed and cannot be backdated. Evidence of the beneficial ownership has to be submitted to HMRC at the same time of submitting Form 17. If no declaration is made, the income will continue to be taxed on a 50:50 basis regardless of the beneficial ownership.

    If the ownership of the property is as joint tenants, in order to change the beneficial ownership of the property, it needs to be transferred into joint ownership as tenants in common. This must be completed formally, for example by a deed, and is best completed by a solicitor to ensure all is correct. The beneficial ownership split is decided by the spouses, and as mentioned above, in order for the rental profit (or loss) to be split in the same ratio, Form 17 is then completed. It is important to remember that where property is held as tenants in common, each spouse may dispose of their respective share as they wish, either while alive or on death.

    Care needs to be taken if the property is mortgaged. If the transferee takes over responsibility of the mortgage, this debt is treated as consideration and Stamp Duty Land Tax may be payable depending on the amount.

    When the property is sold, it is the underlying beneficial ownership of the property that determines the Capital Gains Tax treatment, so it may be worth considering this again prior to any disposal.

    Ben Chaplin is managing director of Taxwis


红字部分是解释JOINT联名情况下的特殊利益分配。。。。。。
 
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联名产业50:50。三个人也可以联名。
但万一其中一人死亡的话,所有权全部归另一方或几方。

和真正50:50份额的不同。其中一方死亡,他的份额是按遗产分配的。

上面红字部分,提出来一个benificial ownership的概念。那就明显和JOINT不一样了。
联名物业,但利益权利可以另外声明。。。。。。
 
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而且这个案例也貌似来自于英国。

https://www.ftadviser.com/contact-us/


FORM 17,Form 17 (available on HMRC’s websit。。。
是什么高大上专业词汇?
这个不是加拿大的,这篇文章的地址来自美国。加拿大的没有这么严格,但是对于夫妻joint ownership 的理解应该是一致的。
税局没有关于这个问题的直接答复,就象出口车退税一样,问税局他们说不能怎么样,说有的人这样了没被查不等于是对的,但是他们还是有时候允许发生,有时候不允许发生,因为没有很明确案例的时候,上法庭税局输的时候也不少。
 
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own an investment property with my wife which is rented out, and we declare the income on our respective tax returns. I am now a higher-rate taxpayer, while my wife is a basic rate. Is it possible to simply declare the majority of the income as my wife’s?

A: Spouses (and civil partners) generally own joint property as ‘joint tenants’, which means that each person has equal rights regarding the property and, on death, it passes automatically to the other.

The income from a jointly owned property is taxed either on a 50:50 split or the beneficial entitlement. Where property is held in joint names, HMRC will assume it is owned equally for income tax purposes, with income and expenses simply split in half between the spouses. This, however, is not the case where it is actually owned in a proportion differing from 50:50 and a declaration is made to that effect. The declaration, which is made on Form 17 (available on HMRC’s website) can only be made if the beneficial ownership of the property matches the split of the income. Form 17 must be signed by each party and submitted to HMRC within 60 days of the later signature. It only takes effect from the date signed and cannot be backdated. Evidence of the beneficial ownership has to be submitted to HMRC at the same time of submitting Form 17. If no declaration is made, the income will continue to be taxed on a 50:50 basis regardless of the beneficial ownership.

If the ownership of the property is as joint tenants, in order to change the beneficial ownership of the property, it needs to be transferred into joint ownership as tenants in common. This must be completed formally, for example by a deed, and is best completed by a solicitor to ensure all is correct. The beneficial ownership split is decided by the spouses, and as mentioned above, in order for the rental profit (or loss) to be split in the same ratio, Form 17 is then completed. It is important to remember that where property is held as tenants in common, each spouse may dispose of their respective share as they wish, either while alive or on death.

Care needs to be taken if the property is mortgaged. If the transferee takes over responsibility of the mortgage, this debt is treated as consideration and Stamp Duty Land Tax may be payable depending on the amount.

When the property is sold, it is the underlying beneficial ownership of the property that determines the Capital Gains Tax treatment, so it may be worth considering this again prior to any disposal.

Ben Chaplin is managing director of Taxwise
这是英国税法,适合加拿大吗?
 
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这是英国税法,适合加拿大吗?
这个不是税法,只是用来说明joint ownership的理解,因为这个比例要基于ownership,而不是任意 比例这个是肯定的。但是对于joint ownership,楼上有人找到有的文章说可以是不equal的,也贴出来了,但我查了大量的资料都是表明joint ownership 是identical的。

因为我不是律师,对于joint tenacy下面的三种情况不能完全不清楚,但可以确定joint ownership这种下是没有什么疑问的。
 
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这个不是加拿大的,这篇文章的地址来自美国。加拿大的没有这么严格,但是对于夫妻joint ownership 的理解应该是一致的。
税局没有关于这个问题的直接答复,就象出口车退税一样,问税局他们说不能怎么样,说有的人这样了没被查不等于是对的,但是他们还是有时候允许发生,有时候不允许发生,因为没有很明确案例的时候,上法庭税局输的时候也不少。
不是加拿大的,就不要举例了吧?!
那么多人有租房收入,这个问题税局居然没有标准答案?!
匪夷所思。

你文章里的几个不熟悉的词汇,一狗就到英国税局去了。。。。。。
 
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对我来说是一定的事,没什么好问的。别人不信应该自己问
可以take chance的地方的确很多,不是说不能take,而是我们肯定不能建议take。

还有不少事物所说工签居民不用报海外资产,当然都没事,但是逮着一年2500的罚金谁交

另外,接电话的一般都很大可能回答不了你的问题,而申请书面Ruling批下来是个漫长过程,一旦ruling下来,就没有机会take chance了

打电话给ruling部门,经常他们也不知道,一边查一边大段大段地念条款,有时条款回答不了具体问题。

既然查找大量资料,都没找到出处,小雷音是怎么确定“
对我来说是一定的事,没什么好问的”?
 
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不是加拿大的,就不要举例了吧?!
那么多人有租房收入,这个问题税局居然没有标准答案?!
匪夷所思。

你文章里的几个不熟悉的词汇,一狗就到英国税局去了。。。。。。
标准答案很清楚,by ownership,现在的问题是joint ownership是不是equal的问题。很多人只愿意相信自己想要的罢了。我从来没有说税局没有答案,税局只是没有有guide上写夫妻joint owned的按什么比例分罢了。所以很多人不死心。
 
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ITA不存在省的问题

JOINT联名不等于50:50。两人共同100拥有。
JOINT联名均分收入没错。但20:80也未必就错了。平头百姓想在税法下省点钱,也是应该的。

如果一个税务专业人员以严格执行税法为己任,不想方设法为客户在可能情况下合法避税,他的职业操守更适合去税务局或稽查局工作,为政府谋利,而不是当会计师为普通人服务。
 

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