多倫多生活討論區 57
關你蛋治咩？
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FACEBOOK見到租金又升,真係獅子開大口
搵師傅同學校有咩分別
咪又係咁學
雪藏當番由零開始練到熟咪考…個師傅知我香港考過棍波唔點解驚訝
咪又係咁學雪藏當番由零開始練到熟咪考…個師傅知我香港考過棍波唔點解驚訝
慳番啖氣啦
因為諗住可能補一兩堂就算 但係又唔知呢邊咩玩法 唔知啲駕駛學校有冇得就咁報一兩堂所以想睇吓有冇人有經驗參考下
我都差唔多，雪藏即係冇揸咪即係由頭學過
冇人租又點敢加租
1750共用廁所廚房
高級版劏房
搵師父上一兩堂再決定囉呢邊d師傅唔會限你上幾多堂
用Net rental loss 嚟扣稅囉
想知扣到幾多
人地梗係ok, 而家係屌緊你條死假膠
如果冇記錯net rental loss係扣返income，
詳情問返Uncle
但你買樓唔係為咗扣稅㗎嘛，只係而家蝕錢有得扣咁解
詳情問返Uncle
但你買樓唔係為咗扣稅㗎嘛，只係而家蝕錢有得扣咁解
1, You are exempted from T1135 for the first year.
2. You may have to report worldwide income since the day you landed.
3. You can consider filing a t1 amendment if you think you forgot to report anything for 2020/2021.
4.You should have an appraisal of your property and assets in HK.
e.g. house, bank accounts in HK dollar MPF etc.?(must convert to Canadian dollar as of the day you landed),
5. Did you dispose any of those assets since you landed in Canada.
6. I don't have enough information from you to determine if you were a non-resident for tax purposes in 2020.
7. any follow up questions?
8. Forget about the tie-breaker rule.
https://taxpage.com/articles-and-tips/first-year-resident/
Individual Canadian immigrants are exempt from the requirements to file a T1135 information return for the year in which they first become Residents of Canada. While new Canadian residents do not have to file the T1135 form, they still have to report all of their worldwide income including any foreign source pensions. It’s also important to realize that residence for Canadian income tax purposes is not the same as landed immigrant status. Our top Canadian tax lawyers can advise if you have become a Canadian tax resident.
http://chinahkcanada.com/immigration-tax-issues/taxes-before-after-moving/
1. I own a property in my home country. Is there anything I need to do before/after I land in Canada?
There are different tax implications in this case.
a) Establish a new cost base for your properties before landing
Immediately before you become a resident of Canada, you will be deemed to have disposed of your home and have reacquired it at the fair market value. As such, you will pay tax in Canada upon the actual disposition of your house only on the gain which you earned after you became a resident of Canada. The rule applies to all the properties in the country you reside before moving; as well as the properties you already own in Canada. An evaluation of the value of the properties will be necessary to determine the fair market value (i.e. new cost base) at the time you became resident in Canada.
Example
Thomas Chan bought a home in Hong Kong before he immigrated to Canada:
The actual price he paid in 2010: $2,000,000
Thomas immigrated to Canada in 2017 and the "fair market value" of his property when moving: $5,000,000
Thomas had his realtor in Hong Kong sold the property in 2019 for: $9,000,000
Under the Canadian income tax law, the "Capital Gain" derived from the sale is: = ($9,000,000 - $5,000,000) = $4,000,000
Thomas, as a Canadian resident, is now required to report the above-mentioned capital gain $4,000,000 in his 2019 Canadian tax return.
2. You may have to report worldwide income since the day you landed.
3. You can consider filing a t1 amendment if you think you forgot to report anything for 2020/2021.
4.You should have an appraisal of your property and assets in HK.
e.g. house, bank accounts in HK dollar MPF etc.?(must convert to Canadian dollar as of the day you landed),
5. Did you dispose any of those assets since you landed in Canada.
6. I don't have enough information from you to determine if you were a non-resident for tax purposes in 2020.
7. any follow up questions?
8. Forget about the tie-breaker rule.
https://taxpage.com/articles-and-tips/first-year-resident/
Individual Canadian immigrants are exempt from the requirements to file a T1135 information return for the year in which they first become Residents of Canada. While new Canadian residents do not have to file the T1135 form, they still have to report all of their worldwide income including any foreign source pensions. It’s also important to realize that residence for Canadian income tax purposes is not the same as landed immigrant status. Our top Canadian tax lawyers can advise if you have become a Canadian tax resident.
http://chinahkcanada.com/immigration-tax-issues/taxes-before-after-moving/
1. I own a property in my home country. Is there anything I need to do before/after I land in Canada?
There are different tax implications in this case.
a) Establish a new cost base for your properties before landing
Immediately before you become a resident of Canada, you will be deemed to have disposed of your home and have reacquired it at the fair market value. As such, you will pay tax in Canada upon the actual disposition of your house only on the gain which you earned after you became a resident of Canada. The rule applies to all the properties in the country you reside before moving; as well as the properties you already own in Canada. An evaluation of the value of the properties will be necessary to determine the fair market value (i.e. new cost base) at the time you became resident in Canada.
Example
Thomas Chan bought a home in Hong Kong before he immigrated to Canada:
The actual price he paid in 2010: $2,000,000
Thomas immigrated to Canada in 2017 and the "fair market value" of his property when moving: $5,000,000
Thomas had his realtor in Hong Kong sold the property in 2019 for: $9,000,000
Under the Canadian income tax law, the "Capital Gain" derived from the sale is: = ($9,000,000 - $5,000,000) = $4,000,000
Thomas, as a Canadian resident, is now required to report the above-mentioned capital gain $4,000,000 in his 2019 Canadian tax return.
b) Capital Gain
As mentioned above, you will pay tax in Canada upon the actual disposition of your properties on the gain which you earned. However, the actual cost you originally paid is now irrelevant. The calculation of capital gain is what your sell price minus the new cost base that's been established at the time you became resident in Canada. Therefore, getting an evaluation of the values of all your properties before departure is very important if you want to have no fuss no muss filing with the CRA.
c) Rental properties
Since Canadian residents are taxed on their worldwide income, you must report all your rental income received from foreign property.
2. What is "Specified Foreign Property"?
When you file a Canadian income tax return as a resident, you need to answer the question "Did you own or hold specified foreign property where the total cost amount of all such property, at any time during the year, was more than CAN$100,000?" Some taxpayers might think that the term “foreign property” just refers to real estate, when it refers to a lot more. Here are some examples of foreign investment property:
A life insurance policy you own from a foreign issuer
Interest you own in any offshore mutual funds
Any real estate you own held outside Canada
Money in a foreign bank account
Shares you own of a foreign company
Interest you hold in a non-resident trust
Bonds or debentures owned from foreign countries
Any other income you earn from foreign property.
3. I have been contributing to the pension scheme in Hong Kong, namely MPF. Is that taxable in Canada when I withdraw my MPF pension?
a) Still a non-resident when MPF is withdrawn
If you are still a non-resident of Canada at the time of withdrawal of your MPF, it is NOT taxable in Canada. And for individuals who are immigrating to Canada, as well as for returning Canadians, the best option is to withdraw all your accrued benefits in your MPF account, if you can.
More details may be found "Early Withdrawal of MPF".
b) Resident status when MPF is withdrawn
If you are already a resident at the time your MPF is withdrawn or for some good reasons you could not withdraw your MPF before moving to Canada.
Note that Canadian residents are taxable, under subparagraph 56(1)(a)(i) of the Act, on pension benefits in the year of receipt. This applies to benefits from a foreign pension plan that are attributable to services rendered while the individual was not a resident of Canada. Therefore, the periodic amounts and the lump sum payment from the Hong Kong pension plan will be taxable in Canada. In this case, your MPF is taxable in the year it's withdrawn.
Reference: Canadian Tax Interpretation.
Nevertheless, foreign pension plans that meets the criteria from 60(j)(i) can be transferred into an RRSP. The mechanism is that the lump sum is included as taxable income in the year it’s withdrawn from the foreign pension but, by depositing it to an RRSP, the person receives a deduction against the income inclusion. If your foreign pension is eligible and everything is done correctly, tax is deferred until the year(s) your RRSP is withdrawn.
4. What about payments from annuities?
As mentioned above, benefits from a foreign pension plan is taxable in the year of receipt. Therefore, yes, any payment from foreign annuities is taxable.
5. Tax Planning - Benefits of a Trust
If done properly, establishing a trust can be one of the most effective ways of protecting your assets and it does not have to be expensive.
Confidentiality
Trusts are created by written agreements, known as deeds or trust settlements or even simply trusts. They usually don't have to be registered anywhere. They're valid as soon as they are signed.
As mentioned above, you will pay tax in Canada upon the actual disposition of your properties on the gain which you earned. However, the actual cost you originally paid is now irrelevant. The calculation of capital gain is what your sell price minus the new cost base that's been established at the time you became resident in Canada. Therefore, getting an evaluation of the values of all your properties before departure is very important if you want to have no fuss no muss filing with the CRA.
c) Rental properties
Since Canadian residents are taxed on their worldwide income, you must report all your rental income received from foreign property.
2. What is "Specified Foreign Property"?
When you file a Canadian income tax return as a resident, you need to answer the question "Did you own or hold specified foreign property where the total cost amount of all such property, at any time during the year, was more than CAN$100,000?" Some taxpayers might think that the term “foreign property” just refers to real estate, when it refers to a lot more. Here are some examples of foreign investment property:
A life insurance policy you own from a foreign issuer
Interest you own in any offshore mutual funds
Any real estate you own held outside Canada
Money in a foreign bank account
Shares you own of a foreign company
Interest you hold in a non-resident trust
Bonds or debentures owned from foreign countries
Any other income you earn from foreign property.
3. I have been contributing to the pension scheme in Hong Kong, namely MPF. Is that taxable in Canada when I withdraw my MPF pension?
a) Still a non-resident when MPF is withdrawn
If you are still a non-resident of Canada at the time of withdrawal of your MPF, it is NOT taxable in Canada. And for individuals who are immigrating to Canada, as well as for returning Canadians, the best option is to withdraw all your accrued benefits in your MPF account, if you can.
More details may be found "Early Withdrawal of MPF".
b) Resident status when MPF is withdrawn
If you are already a resident at the time your MPF is withdrawn or for some good reasons you could not withdraw your MPF before moving to Canada.
Note that Canadian residents are taxable, under subparagraph 56(1)(a)(i) of the Act, on pension benefits in the year of receipt. This applies to benefits from a foreign pension plan that are attributable to services rendered while the individual was not a resident of Canada. Therefore, the periodic amounts and the lump sum payment from the Hong Kong pension plan will be taxable in Canada. In this case, your MPF is taxable in the year it's withdrawn.
Reference: Canadian Tax Interpretation.
Nevertheless, foreign pension plans that meets the criteria from 60(j)(i) can be transferred into an RRSP. The mechanism is that the lump sum is included as taxable income in the year it’s withdrawn from the foreign pension but, by depositing it to an RRSP, the person receives a deduction against the income inclusion. If your foreign pension is eligible and everything is done correctly, tax is deferred until the year(s) your RRSP is withdrawn.
4. What about payments from annuities?
As mentioned above, benefits from a foreign pension plan is taxable in the year of receipt. Therefore, yes, any payment from foreign annuities is taxable.
5. Tax Planning - Benefits of a Trust
If done properly, establishing a trust can be one of the most effective ways of protecting your assets and it does not have to be expensive.
Confidentiality
Trusts are created by written agreements, known as deeds or trust settlements or even simply trusts. They usually don't have to be registered anywhere. They're valid as soon as they are signed.
