STEVEN CHONG CHARTERED ACCOUNTANT
Licensed Public Accountant
7676 Woodbine Avenue, Suite 201
Markham, Ontario, Canada, L3R 2N2
Tel: (905) 477-5777 Fax: (905) 477-6777 E-mail: Steven@StevenChong.com
加拿大的税法是很复杂的。房产物业收入的税率视乎房产物业的用途是自住，出租，还是其他商业用途而定。 这篇文章适用于拥有加拿大房产物业的非加拿大居民或者为非加拿大居民管理加拿大房产物业的人士。( 需要注意的是税法上所定义的非加拿大居民和移民法上定义的非加拿大居民是有所不同的。 拥有永久居民身份的人或者加拿大公民也可以被视为税法上的非居民。 本文所指的非加拿大居民是指税法上所定义的。)
TAX CONSIDERATIONS FOR REAL ESTATE INVESTMENTS BY NON-RESIDENTS OF CANADA
Canadian income taxes are complex and the taxation of Canadian real estate depends on whether the use of the property is for a principal residence, an active business or as a rental property. This article should be of interest to non-residents of Canada owning Canadian real estate or Canadian property managers managing property for their non-resident clients or relatives.
(* Please note that the definition for non-resident of Canada for tax purposes is not the same as the definition for non-resident of Canada for immigration purposes. A person can be a permanent resident or citizen of Canada for immigration but a non-resident of Canada for tax purposes. The non-resident discussed in this article refers to the non-resident of Canada for tax purposes. )
If the purchase is used as a home and a principal residence as part of landing in Canada as a new immigrant, any gains on a future sale will not be taxed. If the property was first used as a rental property and then changed to a principal residence, taxes will apply on any gains calculated from the cost on the date purchased to the fair market value at the date of the change in use.
商业收入和租金收入的区分向来都没有清晰的界定， 但在税法上两者有很大的分别。 总体来讲，如果房产物业面积越大，需要服务和管理的时间越多，房产物业被视为商业用途的可能性就越大。
非加拿大居民公司在加拿大营商是按照以下方式征税的：(a) 如果在加拿大注册成立一家公司，该公司的适用税率是跟加拿大本地公司一样（但不享有加拿大小型企业的特殊税务优惠）；(b) 如果在加拿大设立一个外资机构 (非注册公司) ，所得的盈利是要交25%的税。 如果母公司所在的国家与加拿大有税务条约, 则所适用的税率会低于25%。分派给海外母公司的红利会被征收额外的预扣税。
The distinction is not always clear what is business income or rental income, however, it is important because the tax treatment is different. Generally, the greater the size and extent of the rental properties and the time required for service and management, the greater the likelihood you are operating a business.
Non-resident corporations carrying on a business in Canada through (a) a local corporation, are taxed at the same rates as applied to Canadian corporations not eligible for the small business deduction or (b) an unincorporated foreign branch, will be taxed at 25% on profits, which is subject to a reduction by any tax treaty. Distributions of dividends paid to foreign parent companies are subject to an additional withholding tax.
(b) 在每年的1月1日前向加拿大税务局提交一份年度申请表格并且在每年6月30日前提交上年度的报税表，则所得税是按照净所得租金收入来征收的。 如果报税表没有准时递交或者根本没有递交，非加拿大居民要被征收的所得税是总租金的25%，再加上利息和罚金。
如果申请者是非加拿大居民的个人，该申请者适用的累进税率是跟加拿大居民一样的：即是，如果净所得租金收入是 $40,970 加币或以下，就要征收大约25% 的税; 如果净所得租金收入超过$127,021加币，那么超过的部分就要被征收大约43% 的税；如果申请者是非加拿大居民的公司, 所得的净租金收入就要被征收大约50% 的税。
A non-resident earning rental income has a choice of how the income is taxed:
(a) Pay 25% on the gross rents including recoverable expenses received OR
(b) Make an annual election on a prescribed form that must be filed to Canada Revenue Agency (CRA) by January 1st every year to pay tax on the net rental income by filing a Canadian income tax return for the net rental income only by June 30th every year. If the tax return is filed late or not at all, the non-resident will be taxed 25% of the gross rents plus interest and penalty.
If the election is made by a non-resident individual, the individual will be taxed at graduated tax rates normally applicable to Canadian residents starting at about 25% up to $40,970 CAN and reaching 43%, on the net rental income exceeding about $127,021 CAN. If the election is made by a non-resident corporation, the corporate tax rate is approximately 50% on the net rental income.
Withholding Tax Procedures for Rental Income
A 25% withholding tax on the monthly rent collected is normally remitted to CRA. However, if you and your appointed property manager file the election form (mentioned in (b) above) by January 1st, to pay tax on the net rent on a Canadian tax return, it is possible to reduce or eliminate the monthly withholding tax by including an estimated budget that shows little or no rental profit.
如果这是资本盈利， 那么只有所得利润的50% 需要被征税（这是在2000年10月17日以后开始生效的）。然而，非加拿大居民需要在出售前先预付所得税，大概是所得利润的25%。在递交预付税款后，加拿大税务局会发出一张“所得税完税证明” 给卖方。然而，一个很常见的问题是如果“所得税完税证明” 的申请不正确或者含有不完整的信息，销售所得的款项会被买方的律师无限期地扣留。如果买方没有从卖方得到这张证明，买方的律师会预扣起至少交易价格的33.3% 作为卖方收入的所得税并交付给加拿大税务局!
Sale of Real Estate by a Non-resident
The tax treatment of any gains on the sale of Canadian real estate depends on whether the gain is treated as a capital gain or business income. Generally, if the non-resident is actively buying and selling real estate as inventory, then the operation is likely to be considered a business and will be taxed on the full amount of the gain.
If there is a capital gain, the normal Canadian tax rates will be applied to 50% of the gain for sales after October 17, 2000. However, a non-resident is required to pay an estimate of the tax before the sale, an amount of 25% of the gain. Upon payment, CRA will issue a Tax Clearance Certificate to the vendor. If a purchaser does not receive this Certificate from the vendor, the purchaser through their lawyer is required to withhold tax and remit to CRA 33.3% or more of the gross purchase price from the vendor!
Before April 30th following the calendar year of the sale, the vendor should submit a Canadian income tax return reporting the gain minus the actual selling expenses (sales commission, lawyers fee etc.) as this well result in a tax refund to the vendor. These are specialized procedures that require experienced tax professionals to ensure the Tax Clearance Certificates are approved quickly and to ensure the lowest amount of tax is paid.
买卖从来没有被居住过的新建房产或者任何商业用途的房产都需要交付或征收交易 价格大约13% 的作为货劳税/统一销售税。然而，住房租金却不需要交付或征收货劳税/统一销售税。但是对于商业出租来讲，如果物业持有人的全年商业租金收入超过$30,000加币, 那么他便需要注册货劳税/统一销售税号码并且征收货劳税/统一销售税。
Goods and Services Tax/Harmonized Sales Tax (GST/HST)
Subject to a formula based on price, GST/HST of about 13% applies on the purchase and sale of newly built homes that were never previously occupied and any commercial property. There is no GST/HST on residential rent. There is GST/HST for rent on commercial property if the annual gross rent received by the property owner is over $30,000 per year and he has a registered a GST/HST number.
GST/HST ranges from 5% to 15%, depends on the province where the property is located. GST/HST is 13% in Ontario and 12% in British Columbia.
这上面提供的信息只是作为参考用途，并不能代表和取替专业意见。 各位请咨询你们的会计师。如果你对上述的内容有任何疑问，或者你在税务， 商业，和工作机会方面需要咨询，请发邮件到 Steven@StevenChong.com。
The information presented here is general in nature and is not intended to replace professional advice where facts and circumstances may be different. No action should be taken without consulting your Chartered Accountant. Enquiries related to this article, other tax or business matters and career opportunities should be made by e-mail to: