加拿大房地产投资:常见税务问题解答

在一个新国家定居生活是一件令人兴奋同时也令人担忧的事情。许多人都打算在国外拥有房产,即便不用于自住,也能产生收益。这种房产既可以作为拥有升值空间的现金流动资产,也可以作为定居时的住所。在加拿大基洛纳市的滑雪度假村里就有很多滑雪度假公寓是为这种投资者准备的。非长住投资者可以每年来这里度假一段时间,然后剩余时间可以短租出去。虽然这是一项好的投资,但是会涉及到报税问题。本篇文章主要讨论非居民在加拿大短期出租房产会面临的常见问题。

 

Planting roots in a new country is both exciting and worrisome. Many of us have contemplated owning foreign property that earns while we aren’t staying in it. It can be a great blend between a cash flowing asset whose value hopefully ripens over time, and one that is enjoyed while residing.We see this with “ski” condos at Kelowna’s Big White ski resort. Non-residents purchase, stay a few weeks per year enjoying the fruits of their labour, and then short-term rent their unit the rest of the season in the rental pool. It can be a good investment, but carries tax filing issues. This article discusses common issues in the context of short-term rental investment properties for non-residents in Canada.

 

 

 

商品及服务税(GST)及合并销售税(HST)

 

 

商品及服务税(GST,以下简称“货劳税”)是加拿大的商品或消费税之一, 一般征收商品或服务费用的5%。一些省份征收合并销售税(HST,以下简称“合并税”),在联邦税的基础上加征省级的销售税。并非每项购买都收货劳税或合并税,例如特定的房地产交易,因此税收规定常常被误读。根据规定,除非有豁免情况,所有房地产交易须缴纳消费货劳税或合并税。而这一条常常被人误读为,仅特定的交易需要缴纳货劳税或合并税。

 

GST is one of Canada’s commodity or consumption taxes, and is generally levied at 5% of a good or service’s cost. Some provinces have a harmonized sales tax (HST), which adds a provincial component to the 5%. Not every purchase has GST/HST levied on it, including certain real estate transactions, so rules can often be misunderstood. GST/HST applies to all real estate transactions unless there is an exemption. This is commonly mis-interpreted as GST/HST being applicable only in certain transactions.

 

 

经常有客户提问:“如果我请你帮我注册货劳税/合并税,是不是交易完成时我就不用交税了?” 我的回答总是:“看情况”,因为这涉及到两个部分。

 

The common question that crosses our desk is: “If I get you to register me for GST/HST, that’s how I avoid paying it on closing right?” The answer is “maybe” because it involves two parts.

 

 

首先,卖家对于这个资产的用途是什么?我们一般会假定卖家对房产的全部或主要用途是出租,小部分用途是自住(自住时间不超过滑雪季节的十分之一)。鉴于游客一般在滑雪度假屋停留时间较短,意味着短期出租会比较多。因此这种房产更多被定义为商业房产,而不是可以免除货劳税或合并税的出租房产。因此,从这种事实角度说,卖家常常需要缴纳货劳税或合并税。

 

First, what did the Seller use the property for? In our scenario, let’s assume it was used all or substantially all in a rental pool with some personal use by the previous owner – 10% or less of the season. Given the average stay at a ski-lodge, this means short-term rentals and likely makes the property a business property vs the more commonly seen GST/HST exempt rental home. So, the Seller very often needs to charge GST/HST in this fact pattern.

 

 

第二点,当非居民买家决定将房屋短期出租时(如日租或周租),他可选择注册货劳税/合并税税号,这样部分或全部税款可以延迟到房屋出售或改变用途时缴纳。这样房屋出售时,记住你有责任要求买家缴纳货劳税/合并税,若买家可豁免这项税,则需要由他们首先出具证明。但是,什么才算是“ 用途改变”呢?这主要取决于房产用途向另一种适用不同货劳税/合并税的用途的改变程度。一般的情况下是将其转为长期出租(如:月租)或者变为私人用途的度假场所。能否申请这项豁免政策取决于房产的实际情况,同时尽管房产可能暂时还未售出,也可能会产生应缴消费税/合并税。我知道可能有些看不懂,这套规定遵循维持起来确实很复杂。

 

Second, where a non-resident purchases that condo with the intent to rent it out on a short-term basis (say daily or weekly), they may register for a GST/HST number so that some or all of the GST/HST on purchase can be deferred until a future sale or change in use of the property. A future sale triggering GST/HST is straightforward. When selling, remember that it’s your responsibility to charge GST/HST and the Buyer’s job to show why they may not have to pay it directly upfront. But what is a “change in use”? This refers to when the percentage of use of an asset that changes to something that has different GST/HST implications. Common situations are converting it into a long-term residential rental (i.e. monthly housing rents) or principally into a personal use vacation property. Applying these rules are fact specific, and can trigger GST/HST payable despite not yet selling the property. Clear as mud, I know – it can be a complicated root system to monitor and keep healthy.

 

 

 

个人所得税

 

 

当你收到租金时,政府也会想要分一杯羹。因此,需要注意的有以下几点:

 

As rents are earned, the Government will want its share of the harvest. To that end, the bigger items to keep in mind include:

 

 

租金预扣税。在未进行特定申报的情况下,非加拿大本国居民房产的管理人或租客需要将总租金的25%缴纳给加拿大国家税务局。虽然应当由租客缴纳,然而负责年租金收入纳税申报的房产所有人,在预扣税未按时缴纳的情况下可被要求至少承担未缴预扣税的相关利息。

 

Withholding taxes on rents. Without certain filings, non-residents’ property managers or tenants are required to withhold and remit 25% of gross rents paid to Canada Revenue Agency. Despite being the payor’s responsibility to withhold, the non-resident who files an annual rental income tax return can still be held liable for at least the interest on missed withholdings.

 

 

租金净收入所得税。非加拿大本国居民可以进行收入所得税申报,并通过计算年净租金收入而非总租金收入确定税额。这样通常是由好处的,因为房屋出租的日常成本可以大大减少净租金收入。

 

Net income tax on rents. The non-resident may file an income tax return to calculate their taxes on a net rental income vs a gross rental income basis. This is often beneficial given common operating costs can reduce net income dramatically.

 

 

 

一定要按时进行纳税申报,因为加拿大国税局一般不允许延迟申报。

 

Filing on time is key because CRA doesn’t allow late-filed returns in most cases.

 

 

在出售房产时,除了需要对房屋出售所得进行纳税申报外,还需要缴纳另外一系列预扣税。如果没有在交易结束十天内完成额外的一些纳税申报,预扣税可以高达销售收入的50%。若缴纳完预扣税后的销售收入剩余还不足以付清房产贷款,往往可能导致交易取消。因此除了年租金收入纳税申报外,出售房产前一定要与您的顾问提前规划,避免出现不可预知的税务和现金流问题。如果不这么做,就好像砍掉一颗40英尺的大树,然后转身离开,不管它砸向哪。

 

When it comes time to sell your property, another set of withholdings are required in addition to a separate income tax return reporting the sale. Again, without extra filings that are time sensitive (within 10 days of closing) the withholding tax can be as high as 50% of a portion of your sale proceeds. That is often enough to stop a transaction where insufficient funds net of withholdings are left to pay off any mortgages. More so than the annual rental returns, selling your matured property needs to be planned with your advisor well in advance to avoid unforeseen tax consequences and cash flow problems. Not doing so would be like cutting down your 40’ tree, turning your back, and allowing it to fall where it may.

 

 

转自 瑞华全球服务 Elvin Law