加拿大報稅 你問我試答

你屋企人係老婆仔女定乜先？

喺加拿大嘅時候唔可以住緊principal residence？
咁好複雜喎我去加拿大讀書嘅時候都要住宿，咁我加拿大租樓住，咁會唔會香港嗰間變咗唔係自住樓？

Yes I will be coming alone

因為你個人係加拿大長住，你個principal residence 理論上直覺上會係加拿大。

有人extemp 到唔洗交唔代表你作到故仔。
入境前賣最安全 唔洗argue

轉俾佢。

呢d 同香港入境條例ordinary residence 一樣有d灰色，有人argue 到佢去外國讀幾年大學都係ordinary residen in hong kong 一樣。

明白！但雖唔雖要file兩份form?定係做tax return既時候有得揀non resident 就唔使報foreign income ?

non resident return好似要寄信無得用software ,睇下其他高手知唔知

唔係呀，我係幫緊細妹問。
佢冇連登account

收到！岩岩講起因為我係Canadian income同埋soft landing 即走（少過183日），你意思係我唔需要報Tax Return? 定係要file non resident不過唔使tax return? 或者全部都唔使？

sor

如果乜都無（銀行利息都無）可能唔洗file

但你apply citizenship 要file 3 年tax

https://www.canada.ca/en/revenue-agency/services/tax/technical-information/income-tax/income-tax-folios-index/series-1-individuals/folio-3-family-unit-issues/income-tax-folio-s1-f3-c2-principal-residence.html

https://www.cpacanada.ca/en/news/canada/2021-02-12-principal-residence-exemption

https://financialpost.com/personal-finance/taxes/what-you-need-to-know-as-the-cra-cracks-down-on-principal-residence-exemptions

https://www.mondaq.com/canada/sales-taxes-vat-gst/1090488/principal-residence-exemption-from-taxation-of-cottages

唔會

keep all the transaction records- I don't see any issue though

原來咁樣計 咁如果最後selling price 低過我個purchase price 仲洗唔洗計tax ?

Thanks Uncle! Then looks like I would be qualified as non tax resident in such case (at least until I migrate for good and establish tie)

Refer to the example below, looks like I’d still have to file Canadian return of the year but only income from Canada (in my case $0).

And is it necessary for me to file another form to declare as non resident, or I would be deemed non resident when I state I have stayed less than 183 days and with 0 Canadian income?

Thanks again Uncle



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Example
You live permanently in England. During the year, you received interest income from your bank account in England and business income from a permanent establishment in Canada.

As a non-resident of Canada, you will file a Canadian return for the year to report only your business income from Canada. You will not report the interest income from your bank account in England on your Canadian return.

留一個無壞

capital loss 可以帶到未來去抵扣未來同一類既capital gain