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我也是根据CRA的网站,自己理解的

When you sell your principal residence or when you are considered to have sold it, usually you do not have to report the sale on your income tax and benefit return and you do not have to pay tax on any gain from the sale. This is the case if you are eligible for the full income tax exemption (principal residence exemption) because the property was your principal residence for every year you owned it.

Starting with the 2016 tax year, generally due by late April 2017, you will be required to report basic information (date of acquisition, proceeds of disposition and description of the property) on your income tax and benefit return when you sell your principal residence to claim the full principal residence exemption.

如果你改变用途,从税务角度上讲,相当于卖出,也就是“when you are considered to have sold it”。从2016年以后,你就要报basic information (date of acquisition, proceeds of disposition and description of the property),但不用交税。从改变用途那天以后的capital gain是要交税的。所以要有改变用途那天的市场价,以此作为proceeds of disposition去报税和capital gain的起点。

我不知道你问你会计师的原问题和他回答的原话,估计有什么双方理解上的不一样。比如,你问要不要交税,他说不要。但不交税不等于不申报。

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Replies, comments and Discussions:

  • 枫下家园 / 钱财税务 / 初五发大财! +2
    恭喜发财 请教各位大拿,原来的自住房,2013年 因为换工作到异地,该房开始出租,一直有报税。同时自己在异地租房,2014年买了新房自住。也没有申报过改变用途。那个2016~1~1开始自住房改变用途需要申报,该如何处理呢?谢谢 原自住房2013到现在升值 比现自住房升值多,现房基本是最近几年升值的。谢谢
    • 2013年改变用途是principal residence变成出租,所以你需要知道当时的市场价,然后以此市场价作为成本,在你卖出时算capital gain

      当时最好是找appraisal公司估价,以此作为市场价,但现在过去这么多年了,不知道appraisal公司能不能估以前的价,我个人觉得是不能的。如果不能,最好找个地产经纪,把那年相似的房子卖价找出来,自己估,总之想办法拿一个能说服CRA的市场价出来。

      现在你没有欠如何税,如果出租改自住,当年应该按卖出报capital gain,但你是自住改出租,所以不用计算capital gain,而且2013年时,小土豆的自住房申报还没有出台,你也用不着管。

      • 请教一下,必须申报自住房用途改变吗?我的会计怎么说不是必须的呢。
        • 我也是根据CRA的网站,自己理解的

          When you sell your principal residence or when you are considered to have sold it, usually you do not have to report the sale on your income tax and benefit return and you do not have to pay tax on any gain from the sale. This is the case if you are eligible for the full income tax exemption (principal residence exemption) because the property was your principal residence for every year you owned it.

          Starting with the 2016 tax year, generally due by late April 2017, you will be required to report basic information (date of acquisition, proceeds of disposition and description of the property) on your income tax and benefit return when you sell your principal residence to claim the full principal residence exemption.

          如果你改变用途,从税务角度上讲,相当于卖出,也就是“when you are considered to have sold it”。从2016年以后,你就要报basic information (date of acquisition, proceeds of disposition and description of the property),但不用交税。从改变用途那天以后的capital gain是要交税的。所以要有改变用途那天的市场价,以此作为proceeds of disposition去报税和capital gain的起点。

          我不知道你问你会计师的原问题和他回答的原话,估计有什么双方理解上的不一样。比如,你问要不要交税,他说不要。但不交税不等于不申报。

      • 谢谢,之前良民我小心脏吓得不行……
      • 我也是同样的情况,2014年自住转出租房。那我现在不用管它,等卖房子的时候再一起申报可以吗? 会不会有罚款之类? +1