加拿大华人论坛 加拿大生活信息请教税务专业人士：在加拿大出租自住房，将来

在加拿大

如题，打算回国，想出租唯一的一套自住房，请问将来卖房的话有什么税务上的问题？ 谢啦

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出租的租金算收入,要交税,如果你只有一处房产,好像卖房子时是没有税的。如果你有一套以上的房子,那就要按你在那个房子里住了多久来看,比如你有AB两处房产,假设同时购买的,到目前为止已经3年,你在A住了1年,B住了2年,现在你要把A卖了,那A有2年不是自住,那增值的那一部分要按2/3计算(有个公式)收税,如果我没记错应该是这样,国内的房产算不算我就不知道了。

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Even this is your principal property, you should pay the tax for the capital gain. For example, you owned this property for 10 years and you rent out this property for 3 years. At the year you sell this property, the 30% of the gain should be taken as your curent year income.

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抹茶蜜糖 说:出租的租金算收入,要交税,如果你只有一处房产,好像卖房子时是没有税的。如果你有一套以上的房子,那就要按你在那个房子里住了多久来看,比如你有AB两处房产,假设同时购买的,到目前为止已经3年,你在A住了1年,B住了2年,现在你要把A卖了,那A有2年不是自住,那增值的那一部分要按2/3计算(有个公式)收税,如果我没记错应该是这样,国内的房产算不算我就不知道了。点击展开...谢谢！这里以前的规定。可是，最近听说有了新的政策，如下面朋友的回复。

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HILLARY TRUMP 说:Even this is your principal property, you should pay the tax for the capital gain. For example, you owned this property for 10 years and you rent out this property for 3 years. At the year you sell this property, the 30% of the gain should be taken as your curent year income.点击展开...谢谢你的回复！请问这个政策是新出的吗？以前从来不知道啊。 另外，如你所举的例子，30%的capital gain, taxable 的金额是 50%吧，谢谢

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BRANDS 说:谢谢你的回复！请问这个政策是新出的吗？以前从来不知道啊。另外，如你所举的例子，30%的capital gain, taxable 的金额是 50%吧，谢谢点击展开...From Oct,2016.So far, 50% is taxable.If the property market is still increasing, the capital gain maybe is higher than the income from renting.

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http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/rprtng-ncm/lns101-170/127/rsdnc/chngs/menu-eng.html

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HILLARY TRUMP 说:From Oct,2016.So far, 50% is taxable.If the property market is still increasing, the capital gain maybe is higher than the income from renting.点击展开...记得以前的规定是，自住房只可以出租四年以内，过了四年就被认定为投资房了。不知这个规则还有没有了。

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BRANDS 说:记得以前的规定是，自住房只可以出租四年以内，过了四年就被认定为投资房了。不知这个规则还有没有了。点击展开...http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/rprtng-ncm/lns101-170/127/rsdnc/chngs/chngngll-eng.htmlChanging all your principal residence to a rental or business propertyWhen you change your principal residence to a rental or business property, you can make an election not to be considered as having started to use your principal residence as a rental or business property. This means you do not have to report any capital gain when you change its use. If you make this election:you have to report the net rental or business income you earn; andyou cannot claim capital cost allowance (CCA) on the property.While your election is in effect, you can designate the property as your principal residence for up to four years, even if you do not use your property as your principal residence. However, you can only do this if you do not designate any other property as your principal residence for this time.You can extend the four year limit indefinitely if all of the following conditions are met:You live away from your principal residence because your employer, or your spouse's or common-law partner's employer, wants you to relocate.You and your spouse or common-law partner are not related to the employer.You return to your original home while you or your spouse or common-law partner are still with the same employer, or before the end of the year following the year in which this employment ends, or you die during the term of employment.Your original home is at least 40 kilometres (by the shortest public route) farther than your temporary residence from your, or your spouse's or common-law partner's, new place of employment.If you make this election, there is no immediate effect on your income tax situation when you move back into your residence. However, if you change the use of the property again and do not make this election again, any gain you have from selling the property may be subject to tax.To make this election, attach a letter signed by you to your income tax and benefit return of the year in which the change of use occurs. Describe the property and state that you want subsection 45(2) of the Income Tax Act to apply. If you started to use your principal residence as a rental or business property in the year, you may want information on how you should report your business or property income. If so, see the T4002, Business and Professional Income guide or the T4036, Rental Income guide.

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wlhisya 说:80%的capital gain是免税的。20%的capital gain中的50%纳入当年收入报税。点击展开...两个问题： 1 - 以前的四年自住房规定现在还有效吗？2- 自住房增值的纳税，是从一开始购房计算直到最终出售的增值再摊到出租年份上呢？还是从出租那个时间算起的市价到最后出售之间的增值呢？

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m

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英文不好看得云里雾里，究竟怎样有同学解释解释吗

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BRANDS 说:1、要做election，最多四年，楼上的同学已经给你贴了相关规定2、（主居所年份+1）/持有总年份*总的增值，这部分免税，其他按capital gain的规定交税点击展开...http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/rprtng-ncm/lns101-170/127/rsdnc/chngs/menu-eng.htmlChanges in useYou can be considered to have sold all or part of your property even though you did not actually sell it. The following are some sample situations:You change all or part of your principal residence to a rental or business operation.You change your rental or business operation to a principal residence.Every time you change the use of a property, you are considered to have sold the property at its fair market value and to have immediately reacquired the property for the same amount. You have to report the resulting capital gain or loss (in certain situations) in the year the change of use occurs.If the property was your principal residence for any year you owned it before you changed its use, you do not have to pay tax on any gain that relates to those years. You only have to report the gain that relates to the years your home was not your principal residence.If you were using the property to earn or produce income before you changed its use, see Real estate, depreciable property, and other properties for information on how to report any capital gain or loss.Special situationsIn certain situations, the rules stated above for changes in use do not apply. The following are some of the more common situations:Changing all your principal residence to a rental or business propertyChanging your rental or business property to a principal residenceChanging part of your principal residence to a rental or business propertyhttp://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/rprtng-ncm/lns101-170/127/rsdnc/dspsng/menu-eng.htmlSale of your principal residenceWhen you sell your home or when you are considered to have sold it, usually you do not have to pay tax on any gain from the sale. This is the case if the property was solely your principal residence for every year you owned it. Starting in 2016, if you sold your principal residence, and it was your principal residence for every year you owned it, you do have to report the sale on page 2 of Schedule 3, Capital Gains (or Losses) in 2016.ExampleJohn (a resident of Canada) put his principal residence (property 1) up for sale in January 2016. Property 1 has been John’s only principal residence for all the time he has owned it. He purchased a new house (property 2) in February 2016 and took possession of it as his principal residence in March. There is a special rule (the “plus 1” rule) that allows a taxpayer to treat both properties as eligible for the principal residence exemption for a year where one residence is sold and another is purchased in the same year, even though only one of them may be designated as such for that year. For this reason, John can tick box 1 at line 179 on page 2 of Schedule 3 to designate property 1 as his principal residence for all years including 2016 (or for all years except one year), and the CRA will not require Form T2091(IND), Designation of a Property as a Principal Residence by an Individual (Other Than a Personal Trust) to be completed, assuming John finally sold property 1 before the end of 2016. However, John should keep his decision in writing for future reference, especially for when he sells property 2.NoteFor dispositions that occur after October 2, 2016, for a taxpayer to be eligible for the "plus 1" rule, the taxpayer must be resident in Canada during the year the principal residence is purchased. Therefore, if a taxpayer is non-resident throughout the taxation year in which the property was purchased, the taxpayer will not be eligible for the extra year in calculating the principal residence exemption amount.If your home was not your principal residence for every year that you owned it, you have to report the part of the capital gain on the property that relates to the years for which you did not designate the property as your principal residence. To do this, complete Form T2091(IND), Designation of a Property as a Principal Residence by an Individual (Other Than a Personal Trust). You are also required to complete the applicable sections of Schedule 3 as indicated on page 2 of the schedule. If you are the legal representative for a deceased person, you can designate a property using Form T1255, Designation of a Property as a Principal Residence by the Legal Representative of a Deceased Individual.以下是我的理解，不知对否，欢迎大家讨论：情况1：先自住再改出租 change in use--special situation--change principal residence to rental property(but not make 自住房四年subsection 45(2) election)capital gain处理方法：从出租那个时间算起的市价到最后出售之间的增值（因为看到过一个会计写的汉语文章提到，在自住房改出租房时最好做房价评估）情况2：自住房（即不出租）但不是主居所 principal residence（因已指定其他房为主居所），如偶尔使用的cottage 或房子是自己的名但给直系亲属住capital gain 处理方法：plus 1 rule（主居所年份+1）/持有总年份*总的增值，这部分免税，其他按capital gain的规定交税个人认为：公式 "（主居所年份+1）/持有总年份*总的增值，这部分免税，其他按capital gain的规定交税" 只适用于情况2（多个自住房但不出租），不适用于情况1（自住房改出租）;情况1 只能用改变用途时点的市价算作买价来计算卖时的capital gain

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wlhisya 说:可以这样简单理解，具体的capital gain还要取决于出租房屋是否claim CCA点击展开...这是指卖房时应该100%加回来的recaptured CCA吗？ recaptured CCA好像应该填在表 T776 statement of real estate rentals里作为卖房当年 rental income 的调整（即增加），不应该是capital gain, 不知我的理解对不对？

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如果选择了 自住房四年subsection 45(2) election, 但4年后没有搬回去住，那以后卖的时候，是按4年后的增值算capital gain, 还是从4年前开始出租的时候算？

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