加拿大報稅問題
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咁香港真係變大陸
你係香港d錢都一樣好難走出來
你係香港d錢都一樣好難走出來
https://www.canada.ca/en/department-finance/programs/tax-policy/tax-treaties/country/hong-kong-agreement-2012.html
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.
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.
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If you have foreign assets over $100,000 (with exceptions), you have to file T1135 the second year after you entered Canada
e.g. you entered Canada on Jul 2022, then you have to file T1135 when you file your 2023 tax return on or before April 30, 2024.
You obtain the fair market value/appraisal on all your foreign assets on the day you entered Canada and convert the value in Canadian dollar using the exchange rate on that day.
https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/information-been-moved/foreign-reporting/foreign-income-verification-statement.html
What property has to be reported?
Specified foreign property is defined in subsection 233.3(1) of the Income Tax Act and includes:
funds or intangible property (patents, copyrights, etc.) situated, deposited or held outside Canada
tangible property situated outside Canada
a share of the capital stock of a non-resident corporation
shares of corporations resident in Canada held outside Canada
an interest in a non-resident trust that was acquired for consideration
an interest in a partnership that holds a specified foreign property unless the partnership is required to file Form T1135
a property that is convertible into, exchangeable for, or confers a right to acquire a property that is specified foreign property
a debt owed by a non-resident, including government and corporate bonds, debentures, mortgages, and notes receivable
an interest in a foreign insurance policy
precious metals, gold certificates, and futures contracts held outside Canada
Specified foreign property does not include:
a property used or held exclusively in carrying on an active business
a share of the capital stock or indebtedness of a foreign affiliate
an interest in a trust described in paragraph (a) or (b) of the definition of exempt trust in subsection 233.2(1)
a personal-use property as defined in section 54
an interest in, or a right to acquire, any of the above-noted excluded foreign property
Filing deadline
Individuals, corporations and trusts – Form T1135 is due on the same date as the income tax return.
Partnerships – Form T1135 is due on the same date as the partnership information return under section 229 of the Income Tax Regulations (or what would be the due date for this return if the partnership had to file one).
e.g. you entered Canada on Jul 2022, then you have to file T1135 when you file your 2023 tax return on or before April 30, 2024.
You obtain the fair market value/appraisal on all your foreign assets on the day you entered Canada and convert the value in Canadian dollar using the exchange rate on that day.
https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/information-been-moved/foreign-reporting/foreign-income-verification-statement.html
What property has to be reported?
Specified foreign property is defined in subsection 233.3(1) of the Income Tax Act and includes:
funds or intangible property (patents, copyrights, etc.) situated, deposited or held outside Canada
tangible property situated outside Canada
a share of the capital stock of a non-resident corporation
shares of corporations resident in Canada held outside Canada
an interest in a non-resident trust that was acquired for consideration
an interest in a partnership that holds a specified foreign property unless the partnership is required to file Form T1135
a property that is convertible into, exchangeable for, or confers a right to acquire a property that is specified foreign property
a debt owed by a non-resident, including government and corporate bonds, debentures, mortgages, and notes receivable
an interest in a foreign insurance policy
precious metals, gold certificates, and futures contracts held outside Canada
Specified foreign property does not include:
a property used or held exclusively in carrying on an active business
a share of the capital stock or indebtedness of a foreign affiliate
an interest in a trust described in paragraph (a) or (b) of the definition of exempt trust in subsection 233.2(1)
a personal-use property as defined in section 54
an interest in, or a right to acquire, any of the above-noted excluded foreign property
Filing deadline
Individuals, corporations and trusts – Form T1135 is due on the same date as the income tax return.
Partnerships – Form T1135 is due on the same date as the partnership information return under section 229 of the Income Tax Regulations (or what would be the due date for this return if the partnership had to file one).
ching 知唔知拎住owp 係咪真係拎到mpf?
就咁寫永久離開hk
長期海外受聘
加個airbnb 地址就ok?
以我所知,land 左先拎到錢就當taxable income
There are ways to roll the amount into RRSP and pay no taxes.
搭單問上年年中先去加拿大, 咁在港期間嘅工作收入係咪都要計foreign income? 
同問 填左non resident foreign income之後refund 少左超過一半 就算填一蚊係咁…
Immigrants, Emigrants and Non-Residents
Updated: 2021-08-31
In TaxCycle T1/TP1, you can prepare returns for taxpayers and/or spouses who immigrated or emigrated from Canada during the tax year, as well as for a non-resident spouse.
The 90% rule
In order for an immigrant/emigrant to be allowed full non-refundable tax credits in the year of arriving or leaving Canada, the taxpayer must meet the 90% rule for the period of non-residency.
If a taxpayer does not meet the 90% rule, non-refundable tax credits are prorated based on the entry or exit date.
A taxpayer meets the 90% rule if:
The Canadian-source income reported by the taxpayer for the part of the year that they were not a resident of Canada is 90% or more of their net world income for that part of the year. Or,
They had no foreign or Canadian-source income in the period when they were not a resident of Canada.
A newcomer to Canada may be limited in the amount they can claim for the non-refundable tax credits in the year of immigration.
For more information on eligibility for the 90% rule, consult the CRA website for information for Newcomers to Canada.
Part-year resident
If the taxpayer arrived in or departed from Canada during the year:
Enter the Entry date or Exit date for the taxpayer in the Residency section on the Info worksheet.
TaxCycle determines the Proration factor by calculating the number of days that the taxpayer was a resident.
residency-entry-exit
Complete the Immigrant/Emigrant worksheet to determine whether the taxpayer is eligible to prorate non-refundable tax credits.
TaxCycle automatically prorates credits when the taxpayer is eligible. Leave the worksheet blank to claim 100% of the credits.
Updated: 2021-08-31
In TaxCycle T1/TP1, you can prepare returns for taxpayers and/or spouses who immigrated or emigrated from Canada during the tax year, as well as for a non-resident spouse.
The 90% rule
In order for an immigrant/emigrant to be allowed full non-refundable tax credits in the year of arriving or leaving Canada, the taxpayer must meet the 90% rule for the period of non-residency.
If a taxpayer does not meet the 90% rule, non-refundable tax credits are prorated based on the entry or exit date.
A taxpayer meets the 90% rule if:
The Canadian-source income reported by the taxpayer for the part of the year that they were not a resident of Canada is 90% or more of their net world income for that part of the year. Or,
They had no foreign or Canadian-source income in the period when they were not a resident of Canada.
A newcomer to Canada may be limited in the amount they can claim for the non-refundable tax credits in the year of immigration.
For more information on eligibility for the 90% rule, consult the CRA website for information for Newcomers to Canada.
Part-year resident
If the taxpayer arrived in or departed from Canada during the year:
Enter the Entry date or Exit date for the taxpayer in the Residency section on the Info worksheet.
TaxCycle determines the Proration factor by calculating the number of days that the taxpayer was a resident.
residency-entry-exit
Complete the Immigrant/Emigrant worksheet to determine whether the taxpayer is eligible to prorate non-refundable tax credits.
TaxCycle automatically prorates credits when the taxpayer is eligible. Leave the worksheet blank to claim 100% of the credits.
follow the tax rule, not hearsay
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