許多人獲得加拿大國籍後返回香港. 如果沒有做 足所有必要程序就可能會面對稅務問題
https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/information-been-moved/determining-your-residency-status.html
Determining your residency status
Under Canada's tax system, your income tax obligations to Canada are based on your residency status. You need to know your residency status before you can know what your tax responsibilities and filing requirements to Canada are.
An individual's residency status is determined on a case by case basis and the individual's whole situation and all the relevant facts must be considered.
The following steps can help you determine your residency status for income tax purposes and your tax obligations to Canada.
Step 1: Determine if you have residential ties with Canada
The most important thing to consider when determining your residency status in Canada for income tax purposes is whether or not you maintain, or you establish, residential ties with Canada.
Significant residential ties to Canada include:
a home in Canada
a spouse or common-law partner in Canada
dependants in Canada
Secondary residential ties that may be relevant include:
personal property in Canada, such as a car or furniture
social ties in Canada, such as memberships in Canadian recreational or religious organizations
economic ties in Canada, such as Canadian bank accounts or credit cards
a Canadian driver's licence
a Canadian passport
health insurance with a Canadian province or territory
To determine residence status, all of the relevant facts in each case must be considered, including residential ties with Canada and length of time, object, intent, and continuity while living inside and outside Canada.
加籍港人回流加拿大有可能會面對的稅務問題
BorninCanada
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係唔洗兩面交炸
識好多+拿大朋友都話唔洗報，不洗太擔心
搬返去要報全球税
轉 non resident 就得啦. 但會冇咗health card.
香港同加拿大 Tax Treaty
https://www.canada.ca/en/department-finance/programs/tax-policy/tax-treaties/country/hong-kong-agreement-2012.html
Article 14
Income from Employment
1. Subject to the provisions of Articles 15 (Directors’ Fees), 17 (Pensions) and 18 (Government Services), salaries, wages and other remuneration derived by a resident of a Party in respect of an employment shall be taxable only in that Party unless the employment is exercised in the other Party. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other Party.
2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Party in respect of an employment exercised in the other Party shall be taxable only in the first-mentioned Party if:
(a) the recipient is present in the other Party for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the taxable period concerned; and
(b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other Party; and
(c) the remuneration is not borne by a permanent establishment which the employer has in the other Party.
首先，如果你被認為是加拿大稅務居民，則需要繳納加拿大稅
Tax treaty 只避免雙重徵稅和某種類型的收入. 但是你仍然必須報加拿大稅，並支付加拿大和香港稅收之間的差額.
簡單的例子: 你在香港賺了$ 200,000加元，而你支付了$ 30,000加元香港稅。 但是，加拿大稅為$ 70,000加元。 你必須再向加拿大繳納$40,000加元的稅
如果你符合所有成為非居民的所有條件，則無須報加拿大稅.
但是問題是“你是否滿足所有成為非居民的所有條件?
Significant residential ties to Canada include:
許多太空人與加拿大有以下一些聯繫
a home in Canada
a spouse or common-law partner in Canada
dependants in Canada
Secondary residential ties that may be relevant include:
personal property in Canada, such as a car or furniture
social ties in Canada, such as memberships in Canadian recreational or religious organizations
economic ties in Canada, such as Canadian bank accounts or credit cards
a Canadian driver's licence
a Canadian passport
health insurance with a Canadian province or territory
To determine residence status, all of the relevant facts in each case must be considered, including residential ties with Canada and length of time, object, intent, and continuity while living inside and outside Canada.
https://www.canada.ca/en/department-finance/programs/tax-policy/tax-treaties/country/hong-kong-agreement-2012.html
Article 14
Income from Employment
1. Subject to the provisions of Articles 15 (Directors’ Fees), 17 (Pensions) and 18 (Government Services), salaries, wages and other remuneration derived by a resident of a Party in respect of an employment shall be taxable only in that Party unless the employment is exercised in the other Party. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other Party.
2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Party in respect of an employment exercised in the other Party shall be taxable only in the first-mentioned Party if:
(a) the recipient is present in the other Party for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the taxable period concerned; and
(b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other Party; and
(c) the remuneration is not borne by a permanent establishment which the employer has in the other Party.
首先，如果你被認為是加拿大稅務居民，則需要繳納加拿大稅
Tax treaty 只避免雙重徵稅和某種類型的收入. 但是你仍然必須報加拿大稅，並支付加拿大和香港稅收之間的差額.
簡單的例子: 你在香港賺了$ 200,000加元，而你支付了$ 30,000加元香港稅。 但是，加拿大稅為$ 70,000加元。 你必須再向加拿大繳納$40,000加元的稅
如果你符合所有成為非居民的所有條件，則無須報加拿大稅.
但是問題是“你是否滿足所有成為非居民的所有條件?
Significant residential ties to Canada include:
許多太空人與加拿大有以下一些聯繫
a home in Canada
a spouse or common-law partner in Canada
dependants in Canada
Secondary residential ties that may be relevant include:
personal property in Canada, such as a car or furniture
social ties in Canada, such as memberships in Canadian recreational or religious organizations
economic ties in Canada, such as Canadian bank accounts or credit cards
a Canadian driver's licence
a Canadian passport
health insurance with a Canadian province or territory
To determine residence status, all of the relevant facts in each case must be considered, including residential ties with Canada and length of time, object, intent, and continuity while living inside and outside Canada.
"識好多+拿大朋友都話唔洗報"
我家兩個成員共超過70年的稅務工作經驗
他們看到許多關於“稅務居民”問題的案例
一個太空人例子:
全家移民到加拿大
Husband 是香港的醫生. Wife 是一名護士在診所兼職，但帶著5歲的女兒住在加拿大. Husband land 左 一個月後回港.
大約四年後，他的妻子收到了加拿大稅務局的來信，要求她補報過去三年的稅。她收到了一些 T4 (employment income) 和 T5(bank interest) ，但從未報稅.
最後，她和她的丈夫須補報過去三年的稅. Wife 有 退稅
但husband必須繳納超過30萬加元的稅款和利息罰款.
由於他的會計師選擇為他使用 'Voluntary disclosure" (自願披露)
因此 no tax penalty.
我家兩個成員共超過70年的稅務工作經驗
他們看到許多關於“稅務居民”問題的案例
一個太空人例子:
全家移民到加拿大
Husband 是香港的醫生. Wife 是一名護士在診所兼職，但帶著5歲的女兒住在加拿大. Husband land 左 一個月後回港.
大約四年後，他的妻子收到了加拿大稅務局的來信，要求她補報過去三年的稅。她收到了一些 T4 (employment income) 和 T5(bank interest) ，但從未報稅.
最後，她和她的丈夫須補報過去三年的稅. Wife 有 退稅
但husband必須繳納超過30萬加元的稅款和利息罰款.
由於他的會計師選擇為他使用 'Voluntary disclosure" (自願披露)
因此 no tax penalty.
"轉 non resident 就得啦"
如果你符合所有成為非居民 (non-resident) 的所有條件，則無須報加拿大稅.
但是問題是“你是否滿足所有成為非居民的所有條件?
如果你符合所有成為非居民 (non-resident) 的所有條件，則無須報加拿大稅.
但是問題是“你是否滿足所有成為非居民的所有條件?
"搬返去要報全球税"
如果你被認為是加拿大稅務居民(tax resident) ，則需要報加拿大and
全球税.
一些香港電影明星被抓到後不敢回加拿大...
坐緊移民監返回香港拍電影賺錢,但沒有報在香港的收入.
表姐你好嗎？
Vancouer 有很多來自香港在稅務部門工作的人.
陳玉蓮-小龍女的楊過
鐵塔零雲-
如果你被認為是加拿大稅務居民(tax resident) ，則需要報加拿大and
全球税.
一些香港電影明星被抓到後不敢回加拿大...
坐緊移民監返回香港拍電影賺錢,但沒有報在香港的收入.
表姐你好嗎？
Vancouer 有很多來自香港在稅務部門工作的人.
陳玉蓮-小龍女的楊過
鐵塔零雲-
假如未入籍就返左香港，係加拿大
1.沒有物業
2.沒有工作
3.與老婆同仔女在香港居住（全部無加拿大身份）
剩係在香港有薪金收入
係咪已經係放棄永久居民（PR）當刻，不再對加拿大有稅務責任？
但係，曾經供CPP
第日拎CPP係咪要扣稅？
1.沒有物業
2.沒有工作
3.與老婆同仔女在香港居住（全部無加拿大身份）
剩係在香港有薪金收入
係咪已經係放棄永久居民（PR）當刻，不再對加拿大有稅務責任？
但係，曾經供CPP
第日拎CPP係咪要扣稅？
未入籍就返左香港- how long did you stay in Canada and how long ago did you leave Canada?
已經係放棄永久居民（PR）-most likely. Better to check it out
沒有物業-did you sell any property, stocks when you leave?
Did you file your last tax returns in the year you left?
但係，曾經供CPP 第日拎CPP係咪要扣稅？- https://www.canada.ca/en/services/benefits/publicpensions/cpp/cpp-international/before-apply.html
How long did you work in Canada?
已經係放棄永久居民（PR）-most likely. Better to check it out
沒有物業-did you sell any property, stocks when you leave?
Did you file your last tax returns in the year you left?
但係，曾經供CPP 第日拎CPP係咪要扣稅？- https://www.canada.ca/en/services/benefits/publicpensions/cpp/cpp-international/before-apply.html
How long did you work in Canada?
Not me but my father
Landed immigrant in 1991 (Vancouver, b.c)
marry my mother 1992
my mother subsequent grant PR at 1993( but did not stay,just report then return HK)
father resigned his job (he lived with my grandparents at THEIR apartment) and return HK to reunite with my mum in 1994
no stocks or property was sold
he had only visit Canada at 1997, 2007,08
and since 2015, every year. each visit do not exceed 7 days.
no idea whether had he filed tax return
Landed immigrant in 1991 (Vancouver, b.c)
marry my mother 1992
my mother subsequent grant PR at 1993( but did not stay,just report then return HK)
father resigned his job (he lived with my grandparents at THEIR apartment) and return HK to reunite with my mum in 1994
no stocks or property was sold
he had only visit Canada at 1997, 2007,08
and since 2015, every year. each visit do not exceed 7 days.
no idea whether had he filed tax return
Sounds like your parent has abandoned their landed immigrant status
They don't have to file any tax returns except they have to file a return in the year they left Canada.
They don't have to file any tax returns except they have to file a return in the year they left Canada.
Not sounds like, but with the introduction of ETA (electronic travel authorization) a frew years ago, the applied with their Hong Kong passport and the following happened
they received email from CIC(Citizen and immigration Canada), told them they are landed immigrant since 1990s, so they were not eligible to apply for eta and should apply for PR travel doucment.
However, they did not meet residency requirement.
They were advised to fill a form to formally renounce their landed immigrant status, then ETA were issued to them.
My concern is
1. Can my dad still have claims to Canadian pension Plan (CPP) based on his contribution to the plan in the 90s?
2. If yes, are there any tax obligation to the money he received?(i.e is CPP pension a taxiable income?)
3. Should CPP is a taxiable income, can he claim tax relief in HKSAR based on the tax paid to Canadian Governmnet?
Thanks a lot
they received email from CIC(Citizen and immigration Canada), told them they are landed immigrant since 1990s, so they were not eligible to apply for eta and should apply for PR travel doucment.
However, they did not meet residency requirement.
They were advised to fill a form to formally renounce their landed immigrant status, then ETA were issued to them.
My concern is
1. Can my dad still have claims to Canadian pension Plan (CPP) based on his contribution to the plan in the 90s?
2. If yes, are there any tax obligation to the money he received?(i.e is CPP pension a taxiable income?)
3. Should CPP is a taxiable income, can he claim tax relief in HKSAR based on the tax paid to Canadian Governmnet?
Thanks a lot
https://www.canada.ca/en/services/benefits/publicpensions/cpp.html#ch
https://www.canada.ca/en/services/benefits/publicpensions/cpp/cpp-international/before-apply.html
https://www.canada.ca/en/services/benefits/publicpensions/cpp/cpp-benefit/amount.html
Call this number to find out
https://www.canada.ca/en/contact/international.html
H- Toll-free numbers to access information about the Government of Canada from locations outside of Canada from countries starting with the letter H
Hong Kong
001+800-622-6232-1
https://www.canada.ca/en/services/benefits/publicpensions/cpp/cpp-international/before-apply.html
https://www.canada.ca/en/services/benefits/publicpensions/cpp/cpp-benefit/amount.html
Call this number to find out
https://www.canada.ca/en/contact/international.html
H- Toll-free numbers to access information about the Government of Canada from locations outside of Canada from countries starting with the letter H
Hong Kong
001+800-622-6232-1
Use your parent's social insurance number and see if they can register with Service Canada
Your parents are not subject to any Canadian Tax since they are a resident of Canada.
If they qualify for any Canada Pension, the withholding tax will be deducted from each payment. They don't have to file any tax returns for that.
https://www.canada.ca/en/employment-social-development/services/my-account.html
https://eservices.canada.ca/en/service/
Your parents are not subject to any Canadian Tax since they are a resident of Canada.
If they qualify for any Canada Pension, the withholding tax will be deducted from each payment. They don't have to file any tax returns for that.
https://www.canada.ca/en/employment-social-development/services/my-account.html
https://eservices.canada.ca/en/service/
https://turbotax.intuit.ca/tips/canadian-tax-obligations-if-you-live-outside-of-canada-184
Canadian Tax Obligations If You Live Outside of Canada
If you live outside of Canada, you may or may not need to file a return with the Canada Revenue Agency. The requirements vary based on your residency status and the types of income you have earned.
Factual Resident of Canada
If you live outside of Canada temporarily, you are likely a factual resident.
As a general rule, factual residents have residential ties to Canada, such as homes, businesses or families, and they usually spend 183 days or more in Canada per year.
As a factual resident, you must file an income tax return and report all of your Canadian and world income.
If you already pay foreign tax on the world income you earn, you may be able to claim a credit for it on your return.
In some cases, you may spend more than 183 days outside of Canada and still be considered a factual resident. For example, if you attend school outside of Canada but maintain residential ties with Canada, you are considered a factual resident, regardless of the number of days you spend in Canada.
Non-Resident of Canada
If you permanently live abroad and have no residential ties to Canada, you are likely considered a non-resident of Canada.
As a non-resident, you do not have to report world income to the CRA.
However, if you earn Canadian income such as pension payments or if you dispose of capital property in Canada, you must file a return to report your Canadian income.
In addition, the last year you live in Canada, you must file a final return. Report your income as usual, but if you claim any benefits or credits, only claim an amount related to the portion of the year you spent in Canada.
Deemed Resident
There are some cases where you may sever your residential ties with Canada, live abroad and still be considered a deemed resident. If you are a missionary, a member of the Canadian Services or a government employee, you are most likely a deemed resident.
As a deemed resident, you have the same tax obligations as a resident.
You must report all of your Canadian and world income, but you can also claim all of the applicable federal deductions and credits.
You cannot claim provincial or territorial credits or benefits, but you don’t have to pay provincial or territorial tax, either. You will, however, incur a federal surtax.
Deemed Non-Resident
In rare cases, factual residents may be considered deemed non-residents based on the terms of tax treaties between Canada and the countries where they reside.
For example, imagine you have residential ties to Canada and you meet the criteria to be a factual resident. The country you live in, however, also considers you a resident. Based on that country’s treaty with Canada, you are a deemed non-resident. You have the same filing requirements as a non-resident.
As Canada has tax treaties with nearly 100 countries, it can be hard to conclusively determine your own residency status. If you are unsure of your status, file Form NR73, Determination of Residency Status (Leaving Canada).
Canadian Tax Obligations If You Live Outside of Canada
If you live outside of Canada, you may or may not need to file a return with the Canada Revenue Agency. The requirements vary based on your residency status and the types of income you have earned.
Factual Resident of Canada
If you live outside of Canada temporarily, you are likely a factual resident.
As a general rule, factual residents have residential ties to Canada, such as homes, businesses or families, and they usually spend 183 days or more in Canada per year.
As a factual resident, you must file an income tax return and report all of your Canadian and world income.
If you already pay foreign tax on the world income you earn, you may be able to claim a credit for it on your return.
In some cases, you may spend more than 183 days outside of Canada and still be considered a factual resident. For example, if you attend school outside of Canada but maintain residential ties with Canada, you are considered a factual resident, regardless of the number of days you spend in Canada.
Non-Resident of Canada
If you permanently live abroad and have no residential ties to Canada, you are likely considered a non-resident of Canada.
As a non-resident, you do not have to report world income to the CRA.
However, if you earn Canadian income such as pension payments or if you dispose of capital property in Canada, you must file a return to report your Canadian income.
In addition, the last year you live in Canada, you must file a final return. Report your income as usual, but if you claim any benefits or credits, only claim an amount related to the portion of the year you spent in Canada.
Deemed Resident
There are some cases where you may sever your residential ties with Canada, live abroad and still be considered a deemed resident. If you are a missionary, a member of the Canadian Services or a government employee, you are most likely a deemed resident.
As a deemed resident, you have the same tax obligations as a resident.
You must report all of your Canadian and world income, but you can also claim all of the applicable federal deductions and credits.
You cannot claim provincial or territorial credits or benefits, but you don’t have to pay provincial or territorial tax, either. You will, however, incur a federal surtax.
Deemed Non-Resident
In rare cases, factual residents may be considered deemed non-residents based on the terms of tax treaties between Canada and the countries where they reside.
For example, imagine you have residential ties to Canada and you meet the criteria to be a factual resident. The country you live in, however, also considers you a resident. Based on that country’s treaty with Canada, you are a deemed non-resident. You have the same filing requirements as a non-resident.
As Canada has tax treaties with nearly 100 countries, it can be hard to conclusively determine your own residency status. If you are unsure of your status, file Form NR73, Determination of Residency Status (Leaving Canada).