Business use of home自雇

[applesandy]

我是自雇在家办公。想问T2125表中Business use of home expense 报税的话，自用与办公是多少比例，以后卖房收益是可以亨受免税的呢？以前报税是按30%用于办公的，后来才了解以后卖房受影响，哪位可以帮忙解答一下？谢谢。

 

[哈法]

我是自雇在家办公。想问T2125表中Business use of home expense 报税的话，自用与办公是多少比例，以后卖房收益是可以亨受免税的呢？以前报税是按30%用于办公的，后来才了解以后卖房受影响，哪位可以帮忙解答一下？谢谢。

如果是自己的房子，而且你在家办公时，在运用Business use of home expense 报税时，里面包括了你房子的capital cost allowance，因此以后你卖房子时，会影响到Capital Gain.Gain.

“The capital gain and recapture rules will apply if you deduct CCA on the business use part of your home and you later sell your home.”

“Since these properties may wear out or become obsolete over time, you can deduct their cost over a period of several years. This yearly deduction is called a capital cost allowance (CCA).”

Business-use-of-home expenses - Canada.ca

Business-use-of-home expenses

www.canada.ca

Claiming capital cost allowance (CCA) - Canada.ca

Information for businesses and professional activities on how to claim CCA, classes of depreciable property, personal use of property, treatment of capital gains, non-arm's length transactions, and more.

www.canada.ca

 

[applesandy]

如果是自己的房子，而且你在家办公时，在运用Business use of home expense 报税时，里面包括了你房子的capital cost allowance，因此以后你卖房子时，会影响到Capital Gain.Gain.

“The capital gain and recapture rules will apply if you deduct CCA on the business use part of your home and you later sell your home.”

“Since these properties may wear out or become obsolete over time, you can deduct their cost over a period of several years. This yearly deduction is called a capital cost allowance (CCA).”

Business-use-of-home expenses - Canada.ca

Business-use-of-home expenses

www.canada.ca

Claiming capital cost allowance (CCA) - Canada.ca

Information for businesses and professional activities on how to claim CCA, classes of depreciable property, personal use of property, treatment of capital gains, non-arm's length transactions, and more.

www.canada.ca

谢谢你的解释，我看了一下税务局的网站，但是也没有具体到多少的办公比例才会影响到卖房收益要交税的问题，是不是不管多少比例只要claim 了business use of home expense中的水电暖费，mortgage相关费用，house insurance , property tax 就会影响 卖房的capital gain。谢谢.

 

[applesandy]

截图了几个报税的图片，数据稍稍作了修改。由知道的大侠帮忙解答一下，这样报税是不是影响卖房的capital gain.

 

[applesandy]

房子办公比例提取30%用来抵扣各种开支，还折旧了家具，电脑座椅，和计算机， 但没有提取整个房子的折旧，这样做影响卖房的capital gain ?请知道的麻烦解答一下？谢谢

 

[lie2me]

我也有同样的问题。电脑、家具之类正常折旧cca。

房子方面，只要不在房子上claim 房屋折旧 CCA，只是抵扣 利息 保险 地税之类的，未来卖房时应该不会被收capital gain。
请懂的大神们确认一下，谢谢！

 

[maviemonreve]

我也有同样的问题。电脑、家具之类正常折旧cca。

房子方面，只要不在房子上claim 房屋折旧 CCA，只是抵扣 利息 保险 地税之类的，未来卖房时应该不会被收capital gain。
请懂的大神们确认一下，谢谢！

我也是这么做的 不对房子折旧

 

[lie2me]

多谢楼上！
T2125 Part 7, Calculation of buisness-use-of-home expenses:
只要7K 这一项 Capital cost allowance (Business part only) ，是0的话，对房子就没有折旧了吧？

 

[applesandy]

好像不是那末简单，房子如果claim for principle residence exemption, 对办公所占房屋的比例有要求的，
见the income-producing use is ancillary to the main use of the property as a residence。但到底多少比例，CRA网站也没有写明具体比例，所以还请知道的大侠们解答一下。

而且no capital cost allowance is claimed on the property，我买的冰箱也进行了折旧，但是用于BUSINESS，这种算capital cost allowance is claimed on the property吗。见下图