加拿大房产增值税Capital Gain是怎样算的? How is Capital Gain calculated for Canadian property value-added tax?

加拿大房产增值税怎么算? How to calculate Canadian property value-added tax?

您只需为已经实现的资本收益的50%纳税。是您从出售资产中获得的利润的一半是征税的,另一半是免税的。要计算您的资本收益或损失,只需从您的销售价格中减去调整后的基本成本(ABC) 。将这个数字分成两半(50%),该金额将根据您的所得税等级, 您居住的省份以及您的个人生活状况征税。You only need to pay 50% tax on the realized capital gains. Half of the profits you earn from selling assets are taxed and the other half is tax-free. To calculate your capital gains or losses, simply subtract the adjusted basic cost (ABC) from your sales price. Divide this number into two halves (50%), and the amount will be taxed based on your income tax level, your province of residence, and your personal living conditions.

在加拿大卖房时是否可以免除房产增值税?Can I be exempt from property value-added tax when selling in Canada?

最主要的就是看该物业是否在一定的时间内一直作为业主的主要住所。

The most important thing is to see if the property has been the main residence of the owner for a certain period of time.

从1983年开始,主要住所是以家庭作为单位,每个家庭包括夫妻和未婚未成年子女可共同拥有一个主要住所免增值税的税务优惠。也就是说即使双方结婚前,各拥有一套物业,婚后也只能选择其中的一套作为主要住所,而另一套则不可同时享受免增值税的优惠。 主要住所可以包括房屋、公寓、度假别墅、活动房屋和船屋等。享受税务优惠的前提一定是拥有该物业的所有权,其次是该物业为主要住所。Since 1983, the main residence has been based on the family as a unit, and each family, including spouses and unmarried underage children, can jointly have a main residence that is exempt from value-added tax. That is to say, even if both parties own one property before marriage, they can only choose one of them as their main residence after marriage, while the other cannot enjoy value-added tax exemption at the same time. The main residences can include houses, apartments, vacation villas, activity homes, and boat houses. The prerequisite for enjoying tax benefits must be ownership of the property, followed by the property being the primary residence.

自住房、主要居所需要满足什么条件?What conditions need to be met for self housing and primary residence?

首先该物业必须是已建成、可居住的住宅类型,地皮等还未建好的房屋不算。业主是加拿大税务居民即可,不一定非要是加拿大移民。买家需要拥有该物业的产权,楼花等在产权没有交接给业主前都不算。当年需要有家人居住在其中,主要住所的概念是以家庭作为单位来算的,即本人、配偶或未婚子女居住在其中都可以。每个家庭每年只能有一次免房产增值税的机会,即每个家庭每年只能指定一套住房作为主要住所,包括海外房产。Firstly, the property must be a completed and habitable residential type, and properties such as land that have not yet been built are not included. The owner is a Canadian tax resident and does not necessarily have to be a Canadian immigrant. The buyer needs to own the property rights of the property, and the property rights such as floor decoration are not counted until they are handed over to the owner. At that time, it was necessary for a family member to reside in it, and the concept of primary residence was calculated based on the family as a unit, meaning that one, spouse, or unmarried children could all reside in it. Each family can only have one opportunity to be exempt from property value-added tax each year, which means that each family can only designate one set of housing as their primary residence, including overseas properties.

房产增值总额 = 售价 -(成本 + 出售时产生的费用) 免税额 = 房产增值总额 ×(指定物业居住年费 + 1)/(拥有该物业的总年限)
Total property appreciation=selling price – (cost+expenses incurred during sale) Tax exemption=total property appreciation × (Annual residential fee for designated property+1)/(total years of ownership of the property)
按照这一公式,有些家庭如果考虑换房,同时拥有两套物业的时间不超过一年,就不会产生增值税的问题。According to this formula, some families will not incur value-added tax issues if they consider changing houses and owning two properties for no more than a year.
如何免交资本利得税CAPITAL GAIN?How to exempt capital gains tax?
满足以下条件的自住房,可免缴增值税:
Self housing that meets the following conditions can be exempted from value-added tax:
  • 必须为房子 Must be for the house
  • 完全自住,不能出租或空置  Fully self occupied, cannot be rented or vacant
  • 房主为公民,或永久居民  The homeowner is a citizen or permanent resident
  • 土地面积不超过半公顷 The land area does not exceed half a hectare
  • 居住超过一年  Residing for more than one year

加拿大房产增值税Capital Gain是怎样算的? How is Capital Gain calculated for Canadian property value-added tax?
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