加拿大報稅 你問我試答

You have to claim your carry forward amount in the FIRST YEAR that you have to pay income tax.

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-32300-your-tuition-education-textbook-amounts/transferring-carrying-forward-amounts.html

You can carry forward your current year’s unused federal tuition fees (that you did not transfer) to claim in a future year, and any unused tuition, education, and textbook amounts carried forward from years prior to 2021, that you cannot use this year.

You have to claim your carry forward amount in the first year that you have to pay income tax.

To calculate the amount you are carrying forward, you have to file an Income Tax and Benefit Return and fill out federal Schedule 11

股票都要經銀行，反而Cryto就唔洗。

明白，但一定好難計，買幾十種唔同既加密貨幣，又無record

咁都好d,我都係長揸等第時無野做先拎出黎用

https://ocryptocanada.ca/faq/can-cra-track-cryptocurrency/
The Canada Revenue Agency (CRA) treats cryptocurrency as a commodity. You must pay capital gains tax on your profits and the CRA is strict about this. However, since there is still somewhat of a grey area around cryptocurrency, we can’t 100% be sure about whether the CRA can track cryptocurrency trades.

Effective January 1, 2022, all Money Services Businesses in Canada will have to notify the CRA of transactions greater than $10,000. This means if you send $10,000 to a cryptocurrency exchange, it will be reported by the exchange to the CRA.

Even you trade less than $10,000 at a time, this does not mean that the CRA won’t know of your cryptocurrency trading. If a cryptocurrency exchange is registered with FINTRAC in Canada, then they are required to obtain a copy of your government-issued ID and proof of address. Your ID is therefore linked to your account and wallet addresses on the exchange.

Crypto exchanges will often claim that the verification process is to protect you from fraud and money laundering but exchanges also share information with the CRA. It’s likely that the verification processes we are subjected to are mostly for the CRA’s benefit.

Can the CRA track cryptocurrency? Well, yes and no. The CRA can certainly link you with wallet addresses. As soon as you verify your account with the Canadian crypto exchange, you will be associated with everything that goes in and out of that account. Since most blockchains are public, anyone can view wallet addresses and their activity. It would not be difficult for the CRA to follow your transactions and link your wallets to your name. If you cash out to your bank account, this adds another layer of trackable information that the CRA can access.

On the other hand, if you use a decentralized exchange or one that does not comply with FINTRAC regulations, then the CRA may not be able to see your crypto trades. You could buy crypto on an exchange where you do not need to prove ID, then send that crypto to another wallet and decide from there what you will do with it. Remember, if you sell it, and transfer the money to your bank account, then the CRA will likely want to know where that money came from. But if the CRA cannot link you to your crypto wallets then it becomes much more difficult for them to track your activity.

We highly recommend that you abide by Canadian tax laws. The CRA does not take tax avoidance lightly and you could be in serious trouble if they find out you have undeclared income or capital gains. To make your crypto tax reporting easier, we recommend reading our guide to paying cryptocurrency taxes in Canada, as well as using a crypto tax calculator such as Koinly. With Koinly you can automatically import all of your trades from every exchange that you have used. Koinly will calculate your capital gains tax for you, making the tax reporting process easier. You can check our review and experience with Koinly here.

Thank you

真係個個都俾足稅？甘多大陸人要足都足佢哋先

Of course not.

let me study it
many thanks for your detailed information

Simply put it
They want to make sure you use it when your taxes are low. It is like a force deduction.

如果有啲bearbrick, 手袋手錶之類想去到加拿大貴過原價賣走
使唔使報稅

Depends on the volume. One or two may be fine.

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/amounts-that-taxed.html

Amounts that are not taxed

You do not need to report certain non-taxable amounts as income, including the following:

amounts that are exempt from tax under section 87 of the Indian Act (Section 87 tax exemption)
most lottery winnings
most gifts and inheritances
amounts paid by Canada or an allied country (if the amount is not taxable in that country) for disability or death of a war veteran due to war service
GST/HST credit and Canada child benefit (CCB) payments, including those from related provincial and territorial programs
family allowance payments and the supplement for handicapped children paid by the province of Quebec
compensation received from a province or territory if you were a victim of a criminal act or a motor vehicle accident
most amounts received from a life insurance policy following someone's death
most types of strike pay you received from your union, even if you perform picketing duties as a requirement of membership
Note

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/benefits-allowances/gifts-awards-social-events/gifts-awards-long-service-awards.html

A gift or an award that you give an employee is a taxable benefit from employment, whether it is cash, near-cash, or non-cash. However, we have an administrative policy that exempts non-cash gifts and awards in some cases.

Cash and near-cash gifts or awards are always a taxable benefit for the employee. A near-cash item is one that functions as cash, such as a gift certificate or gift card, or an item that can be easily converted to cash, such as gold nuggets, securities, or stocks.

樓主, 唔該曬你

我2021年12月1 買左股票, 2021年 12月中入境加拿大.
如果我2022年7月賣股票, 係咪係2023年頭報稅, 個gain 係 2022 7月賣個價減2021年12月中入境個刻個價?

唔該曬

make sure you keep record of the closing parice on the day you landed in Canada.
e.g bought Dec 1, 2021 $100,000
landed Dec 15,2021 $105,000
sell price on July 2, 2022 $108,000
Gain for Canada
$108,000-$105,000 $3,000
If sell price July 2, 2022 $90,000
Loss for Canada
$105,000-$90,000 $(15,000)

Taxable capital lgain/loss is 50% of gain/loss

你係客，開戶贈品（rebate）= gift 唔需要啦

he did not receive the gift as an employee

想問如果declare non resident- when you file your tax return on the year you left

之後先賣嘅樓/股票, 洗唔洗俾稅?
Departure tax
When you leave Canada, you are considered to have sold certain types of property (even if you have not sold them) at their fair market value (FMV) and to have immediately reacquired them for the same amount. This is called a deemed disposition and you may have to report a capital gain (also known as departure tax).
Your property could include the following:
shares
jewelries
paintings
collections

而買入時間係resident有冇影響?
There are different options if the house is your principal residence.
Refer to the links below and see if they can answer your questions.
Your questions involved many section of the Income Tax Act. The simple answer is you have to pay departure tax or make some elections to defer the taxes.

https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/leaving-canada-emigrants.html

https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/non-residents-canada.html

明白多咗, 唔該哂

即係輸錢都要交稅？