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係
係。以前係寄信嚟， 擺埋咗一邊唔記得卦
https://turbotax.intuit.ca/tips/claiming-rent-on-your-taxes-in-ontario-287
f you live in Ontario, you may qualify for the Ontario Energy and Property Tax Credit (OEPTC), that is a part of the Ontario Trillium Benefit. Though we technically are not claiming rent on our taxes, the amount of rent, property taxes, or long term housing costs paid by you throughout the year is used to help calculate your benefit. The tax credit is based on your adjusted family net income and is reduced when your income exceeds certain amounts based on your family situation. You may qualify for either the Energy Credit portion, the Property Tax Credit portion, or both. Even students in residence may be eligible for the credit!
Ontario Energy and Property Tax Credit
You can apply for the Ontario Energy and Property Tax Credit if you have a low to middle-income and you live in Ontario. This tax credit helps with rent and property taxes paid to your municipal government and is part of the Ontario Trillium Benefit.
How to Qualify for the OEPTC
To qualify, you must be living in Ontario at the beginning of the payment month, and at least one of the following:
18 years of age or older
currently or previously married or in a common-law relationship
a parent who lives or previously lived with your child
and the previous year, you:
rented or paid property tax for your main residence
lived on a reserve and paid for your home energy costs
lived in a public long term care home (e.g., a seniors’ home) and paid an amount for your accommodation
Your eligibility also depends on where you live on the 1st of each month. For example, if you move out of Ontario on November 10, you would be eligible for the November OEPTC payment, but you wouldn’t be eligible for any subsequent payment.
How Much Can You Receive?
Your tax credit amount is determined by the following:
your income
your age
marital status/family size
how much you paid for property tax or rent on your principal residence in the current tax year
how much you paid in energy bills
how much you paid for a public nursing home in the tax year, and your adjusted family net income
whether you lived in a designated Ontario university, college or private school residence
Check out the CRA online calculation sheets to see what you might qualify for.
f you live in Ontario, you may qualify for the Ontario Energy and Property Tax Credit (OEPTC), that is a part of the Ontario Trillium Benefit. Though we technically are not claiming rent on our taxes, the amount of rent, property taxes, or long term housing costs paid by you throughout the year is used to help calculate your benefit. The tax credit is based on your adjusted family net income and is reduced when your income exceeds certain amounts based on your family situation. You may qualify for either the Energy Credit portion, the Property Tax Credit portion, or both. Even students in residence may be eligible for the credit!
Ontario Energy and Property Tax Credit
You can apply for the Ontario Energy and Property Tax Credit if you have a low to middle-income and you live in Ontario. This tax credit helps with rent and property taxes paid to your municipal government and is part of the Ontario Trillium Benefit.
How to Qualify for the OEPTC
To qualify, you must be living in Ontario at the beginning of the payment month, and at least one of the following:
18 years of age or older
currently or previously married or in a common-law relationship
a parent who lives or previously lived with your child
and the previous year, you:
rented or paid property tax for your main residence
lived on a reserve and paid for your home energy costs
lived in a public long term care home (e.g., a seniors’ home) and paid an amount for your accommodation
Your eligibility also depends on where you live on the 1st of each month. For example, if you move out of Ontario on November 10, you would be eligible for the November OEPTC payment, but you wouldn’t be eligible for any subsequent payment.
How Much Can You Receive?
Your tax credit amount is determined by the following:
your income
your age
marital status/family size
how much you paid for property tax or rent on your principal residence in the current tax year
how much you paid in energy bills
how much you paid for a public nursing home in the tax year, and your adjusted family net income
whether you lived in a designated Ontario university, college or private school residence
Check out the CRA online calculation sheets to see what you might qualify for.
Keep all your receipts for hotel, cottages etc. There is a special tax credit in Ontario for those expenses this year.
https://news.ontario.ca/en/release/1001746/rediscover-ontario-and-get-back-up-to-20-per-cent-on-eligible-accommodation-expenses
NIAGARA — The Ontario government is encouraging the people of Ontario to rediscover the province and support Ontario’s important tourism industry this March Break and all year round with the Ontario Staycation Tax Credit. With this Personal Income Tax credit, residents will get back up to 20 per cent on their eligible accommodation expenses for leisure stays in the province this year.
“Ontario offers the world in one province — from vibrant cities to historic small towns, food trails to festivals, and mountains to beaches,” said Lisa MacLeod, Minister of Heritage, Sport, Tourism and Culture Industries. “The Ontario Staycation Tax Credit will help make travel more affordable and encourage Ontarians to explore their own province, reinvigorating local tourism economies by delivering a much-needed boost to local businesses while keeping Ontario competitive in the global market.”
The temporary Personal Income Tax credit will allow Ontario residents to claim eligible accommodation expenses, up to a maximum of $1,000 for individuals and $2,000 for families. The credit will provide up to a maximum of $200 for an individual and $400 for a family.
Ontarians could get back up to 20 per cent on eligible accommodation expenses for
stays between January 1 and December 31, 2022, at hotels, motels, lodges, bed-and-breakfast establishments, cottages, campgrounds and other short-term accommodations in Ontario that are subject to GST/HST.
“Every corner of Ontario is home to family attractions, secluded getaways and other amazing destinations. Through our Staycation Tax Credit, our government is encouraging the people of Ontario to get out, travel and explore,” said Peter Bethlenfalvy, Minister of Finance. “This tax credit is just one way our government is putting money back into the pockets of families, boosting main streets in communities across our province, and supporting a strong economic recovery.”
Ontario residents will be able to apply for the credit when they file their 2022 personal Income Tax and Benefit Returns in 2023 and can receive the credit even if they do not owe income tax. Residents must keep detailed receipts for their eligible Ontario accommodation expenses.
The Ontario Staycation Tax Credit is part of the government’s plan to drive economic recovery and long-term growth so the province can emerge from the pandemic stronger than ever.
NIAGARA — The Ontario government is encouraging the people of Ontario to rediscover the province and support Ontario’s important tourism industry this March Break and all year round with the Ontario Staycation Tax Credit. With this Personal Income Tax credit, residents will get back up to 20 per cent on their eligible accommodation expenses for leisure stays in the province this year.
“Ontario offers the world in one province — from vibrant cities to historic small towns, food trails to festivals, and mountains to beaches,” said Lisa MacLeod, Minister of Heritage, Sport, Tourism and Culture Industries. “The Ontario Staycation Tax Credit will help make travel more affordable and encourage Ontarians to explore their own province, reinvigorating local tourism economies by delivering a much-needed boost to local businesses while keeping Ontario competitive in the global market.”
The temporary Personal Income Tax credit will allow Ontario residents to claim eligible accommodation expenses, up to a maximum of $1,000 for individuals and $2,000 for families. The credit will provide up to a maximum of $200 for an individual and $400 for a family.
Ontarians could get back up to 20 per cent on eligible accommodation expenses for
stays between January 1 and December 31, 2022, at hotels, motels, lodges, bed-and-breakfast establishments, cottages, campgrounds and other short-term accommodations in Ontario that are subject to GST/HST.
“Every corner of Ontario is home to family attractions, secluded getaways and other amazing destinations. Through our Staycation Tax Credit, our government is encouraging the people of Ontario to get out, travel and explore,” said Peter Bethlenfalvy, Minister of Finance. “This tax credit is just one way our government is putting money back into the pockets of families, boosting main streets in communities across our province, and supporting a strong economic recovery.”
Ontario residents will be able to apply for the credit when they file their 2022 personal Income Tax and Benefit Returns in 2023 and can receive the credit even if they do not owe income tax. Residents must keep detailed receipts for their eligible Ontario accommodation expenses.
The Ontario Staycation Tax Credit is part of the government’s plan to drive economic recovery and long-term growth so the province can emerge from the pandemic stronger than ever.
得，全部係gift
thank you
I am a retire tax auditor (after 35 years service)
I smell a rat. I don't want to ask the questions that I had trained my staff to ask.
Are you aware of this Agreement between Canada and Hong Kong?
https://www.canada.ca/en/department-finance/programs/tax-policy/tax-treaties/country/hong-kong-agreement-2012.html
take a look at Article 24
Article 24
Exchange of Information
1. The competent authorities of the Parties shall exchange such information as is foreseeably relevant for carrying out the provisions of this Agreement or to the administration or enforcement of the domestic laws of the Parties concerning taxes covered by this Agreement, insofar as the taxation thereunder is not contrary to this Agreement. The exchange of information is not restricted by Article 1 (Persons Covered).
2. Any information received under paragraph 1 by a Party shall be treated as secret in the same manner as information obtained under the domestic laws of that Party and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to the taxes referred to in paragraph 1. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Party the obligation:
a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Party;
b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Party;
c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy (ordre public).
4. If information is requested by a Party in accordance with this Article, the other Party shall use its information gathering measures to obtain the requested information, even though that other Party may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Party to decline to supply information solely because it has no domestic interest in such information.
5. In no case shall the provisions of paragraph 3 be construed to permit a Party to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because the information relates to ownership interests in a person.
I smell a rat. I don't want to ask the questions that I had trained my staff to ask.
Are you aware of this Agreement between Canada and Hong Kong?
https://www.canada.ca/en/department-finance/programs/tax-policy/tax-treaties/country/hong-kong-agreement-2012.html
take a look at Article 24
Article 24
Exchange of Information
1. The competent authorities of the Parties shall exchange such information as is foreseeably relevant for carrying out the provisions of this Agreement or to the administration or enforcement of the domestic laws of the Parties concerning taxes covered by this Agreement, insofar as the taxation thereunder is not contrary to this Agreement. The exchange of information is not restricted by Article 1 (Persons Covered).
2. Any information received under paragraph 1 by a Party shall be treated as secret in the same manner as information obtained under the domestic laws of that Party and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to the taxes referred to in paragraph 1. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Party the obligation:
a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Party;
b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Party;
c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy (ordre public).
4. If information is requested by a Party in accordance with this Article, the other Party shall use its information gathering measures to obtain the requested information, even though that other Party may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Party to decline to supply information solely because it has no domestic interest in such information.
5. In no case shall the provisions of paragraph 3 be construed to permit a Party to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because the information relates to ownership interests in a person.
how can you prove that it is not a gift???
I only have to ask.
https://taxpage.com/articles-and-tips/burden-of-proof-in-tax-litigation/
Burden of Proof at the Tax Court of Canada – Toronto Tax Lawyer Comment
Introduction – Burden of Proof in Tax Litigation
“Burden of Proof” is a legal term used to assign evidentiary responsibilities to parties in litigation. The party that carries the burden of proof must produce evidence to meet a threshold or “standard” in order to prove their claim. If a party fails to meet their burden of proof, their claim will fail.
“Burden of Proof” at the Tax Court is somewhat unique. At the Tax Court, a taxpayer is required to disprove an assessment by the CRA. In other words, if you intend to take the CRA to Tax Court over an assessment, you will need to collect and present evidence in order to disprove the CRA’s position. This is the basic principle; however, there are some situations where this responsibility or “onus” is reversed. The onus may also shift based on the stage of the proceedings and the actions taken by the parties.
Self representation in litigation is difficult at any level of court. The special rules for the Tax Court may present another hurdle to an unrepresented litigant. If you intend to pursue a tax appeal against the CRA you should contact one of our Toronto tax lawyers for tax help.
https://taxpage.com/articles-and-tips/net-worth-tax-assessments-and-onus-of-proof-in-tax-cases/
Commentary – The Burden of Proof, the Net-Worth Tax Assessment and CRA Assumptions
As our Toronto tax lawyers have commented numerous times, the basis of Canada’s income tax system is that it is self-reporting and thus the taxpayer is in control of the information. Accordingly, the CRA is afforded the right to make assumptions that must be rebutted when a taxpayer refuses to provide the information as required by law.
In this particular case, while we agree that the casino records are not entirely accurate, the Tax Court’s decision was correct in that the taxpayer had taken none of the steps required to avoid or rebut the net-worth method of assessment, a method that even without internal casino records is at best a rough guess at a taxpayer’s income for the year.
The lesson to be taken away from this case is that the provision of records where possible would likely have been preferable to the several millions of unreported income and gross-negligence penalties levied on top. It is also always wise to put the imposition of the penalties into question regardless of the ability to rebut the income assumption. Failure to do so results in a complete loss for the taxpayer as in this case.
https://taxpage.com/articles-and-tips/burden-of-proof-in-tax-litigation/
Burden of Proof at the Tax Court of Canada – Toronto Tax Lawyer Comment
Introduction – Burden of Proof in Tax Litigation
“Burden of Proof” is a legal term used to assign evidentiary responsibilities to parties in litigation. The party that carries the burden of proof must produce evidence to meet a threshold or “standard” in order to prove their claim. If a party fails to meet their burden of proof, their claim will fail.
“Burden of Proof” at the Tax Court is somewhat unique. At the Tax Court, a taxpayer is required to disprove an assessment by the CRA. In other words, if you intend to take the CRA to Tax Court over an assessment, you will need to collect and present evidence in order to disprove the CRA’s position. This is the basic principle; however, there are some situations where this responsibility or “onus” is reversed. The onus may also shift based on the stage of the proceedings and the actions taken by the parties.
Self representation in litigation is difficult at any level of court. The special rules for the Tax Court may present another hurdle to an unrepresented litigant. If you intend to pursue a tax appeal against the CRA you should contact one of our Toronto tax lawyers for tax help.
https://taxpage.com/articles-and-tips/net-worth-tax-assessments-and-onus-of-proof-in-tax-cases/
Commentary – The Burden of Proof, the Net-Worth Tax Assessment and CRA Assumptions
As our Toronto tax lawyers have commented numerous times, the basis of Canada’s income tax system is that it is self-reporting and thus the taxpayer is in control of the information. Accordingly, the CRA is afforded the right to make assumptions that must be rebutted when a taxpayer refuses to provide the information as required by law.
In this particular case, while we agree that the casino records are not entirely accurate, the Tax Court’s decision was correct in that the taxpayer had taken none of the steps required to avoid or rebut the net-worth method of assessment, a method that even without internal casino records is at best a rough guess at a taxpayer’s income for the year.
The lesson to be taken away from this case is that the provision of records where possible would likely have been preferable to the several millions of unreported income and gross-negligence penalties levied on top. It is also always wise to put the imposition of the penalties into question regardless of the ability to rebut the income assumption. Failure to do so results in a complete loss for the taxpayer as in this case.
if the taxpayer and his family write a gift letter or deed, which is an evidence of gift， how CRA claims that it is invalid?
When I have reasonable doubt on a case and taxpayer is unable to quash my doubt, I will propose to re-assess first. Taxpayer has a chance to provide additional documentation and or evidence to prove me wrong or take the case up to Appeals, tax court or wherever in the legal system. I had one case that ended up in The Supreme Court of Canada.
The burden of proof is always on the taxpayer to disprove (Govt) my position.
None of my taxpayer has ever asked me "how can I prove whatever...."
The burden of proof is always on the taxpayer to disprove (Govt) my position.
None of my taxpayer has ever asked me "how can I prove whatever...."
Tell that to the Appeals officer or the judge.
咁我嘅情況應該點申報呢
因為每個月個筆錢係我屋企人嘅物業收返嚟嘅租金 再過比我 咁會唔會計係我嘅收入 要我比income tax呢？
另外我過咗去加拿大後會賣咗其中一個物業 將舊錢比我過去買樓
因為每個月個筆錢係我屋企人嘅物業收返嚟嘅租金 再過比我 咁會唔會計係我嘅收入 要我比income tax呢？
另外我過咗去加拿大後會賣咗其中一個物業 將舊錢比我過去買樓
唔會
層物業你家人個名，佢每個月俾gift資助你唔得咩？
你家人既錢佢點用，你控制到咩？關你乜事？
俾乜鬼tax
層物業你家人個名，佢每個月俾gift資助你唔得咩？
你家人既錢佢點用，你控制到咩？關你乜事？
俾乜鬼tax
有證有據點係gift,有乜好argue
唔通家人既錢唔係佢既？唔通簽名唔係佢？
唔通家人既錢唔係佢既？唔通簽名唔係佢？
屋企人代你收息或者收人工之類?
唔該晒樓主 同CN巴打
到時去到錢銀稅務野都會再請個專業人士幫幫手計下嘅
同CN巴打到時去到錢銀稅務野都會再請個專業人士幫幫手計下嘅
Right approach.
Make sure you keep all documents for at least 7 years.
Taxpayers can provide whatever evidence to support /prove their position but it is up to the auditor and his/her manager to make the final decision
Most cases that ended up in Appeals and/or Tax Court have solid evidence. The question is can these evidence enough to overturn the Govt's position.
Auditors are normal people too. They may have similar background and from your community.
My friend's parent sent $50,000 red packet for their son's birthday.
Revenue Canada (CRA former name) re assessed that as unreported income. Of course they won the case after my wife helped them.
Most cases that ended up in Appeals and/or Tax Court have solid evidence. The question is can these evidence enough to overturn the Govt's position.
Auditors are normal people too. They may have similar background and from your community.
My friend's parent sent $50,000 red packet for their son's birthday.
Revenue Canada (CRA former name) re assessed that as unreported income. Of course they won the case after my wife helped them.
啱啱睇post先醒起要報稅
新黎報到2022 3月先翻工，有冇得依家報翻稅，第一次交稅乜都未google有冇咩youtube片係信得過想直接跟住做
新黎報到2022 3月先翻工，有冇得依家報翻稅，第一次交稅乜都未google有冇咩youtube片係信得過想直接跟住做2022-03係出年先搞