要向cra申报的海外资产,价值要超过10万加币,包括的类别很多,海外收入,买入的股票基金房产等。自用的不用报,投资房产要报,自住的就不用报。我是这么理解的,不知对不对。
Specified Foreign Property
Some taxpayers might think that the term “
foreign property” just refers to real estate, when it
refers to a lot more.
Here are some examples of foreign investment property you must include on Form T1135:
- A life insurance policy you own from a foreign issuer
- Interest you own in any offshore mutual funds
- Any real estate you own held outside Canada
- Money in a foreign bank account
- Shares you own of a foreign company
- Interest you hold in a non-resident trust
- Bonds or debentures owned from foreign countries
- Any other income you earn from foreign property.
Foreign Property You Don’t Need to Declare
Not all foreign property above the $100,000 limit needs to be declared on your tax return.
Any investments you hold inside your Registered Retirement Savings Plan and Tax-Free Savings Account don’t need to be included as specified foreign property.
Here are some other examples of foreign property you can exclude:
- Any property you own primarily for personal use, including your automobile, cottage, paintings and jewelry
- Any property you use for running a business like a building, equipment and inventory
It’s important to remember that
just because a company’s stock is traded on a foreign stock exchange, doesn’t mean you have to include it as foreign income. Many Canadian companies are traded in this manner; you aren’t required to count these towards the $100,000 limit for foreign property.