加拿大华人论坛 加拿大百科請問所有的資本利得都是以50%計入個人所得報稅嗎?

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小弟的情況是：資產大約150萬目前放在國外每年股票交易大約300次(買進次數)，每次下單買進約1.5萬元都是短線進出，持有約20天至3個月請問如果有資本利得，是只要以50%計入個人所得申報嗎?好像曾經看過一個帖子，說如果太頻繁交易的話，稅局有權將這些股票交易當作一門生意，資本利得要100%列入所得申報。請問是這樣的嗎? 有沒有具體的法規或判例可以參考? 謝謝。

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回复: 請問所有的資本利得都是以50%計入個人所得報稅嗎?當作一門生意的话，也按50%纳税。

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回复: 請問所有的資本利得都是以50%計入個人所得報稅嗎?有一点你注意，如果你卖出的股票有capital loss， 你30天之内买回来的话，capital loss可能不可以用来抵销你的capital gain

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回复: 請問所有的資本利得都是以50%計入個人所得報稅嗎?有一点你注意，如果你卖出的股票有capital loss， 你30天之内买回来的话，capital loss可能不可以用来抵销你的capital gain点击展开...還有這麼細的規定啊? 請問在哪兒可以看到條文? 謝謝。

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回复: 請問所有的資本利得都是以50%計入個人所得報稅嗎?最好找专业会计。

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回复: 請問所有的資本利得都是以50%計入個人所得報稅嗎?如果你有一分专业工作的话，那不管你交易多少次，哪怕你工作才赚1万元，但是股票赚100万，也是算资本利得交50%的税。。因为工作的时间长，而且是你生活的主要来源。股票是一次性的，不能保证每年都有同样的收益。。但是如果一旦你某年填了，以股票为生，算作生意的话。你要按100%交税。而且以后你也很难改回来了。。以上根据个人经验 （一年的broker手续费至少1万美金）和西人的BBS。。同样以公司的名义做投资也是不划算的。要按最高税率交。。

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回复: 請問所有的資本利得都是以50%計入個人所得報稅嗎?Reference: http://www.taxtips.ca/personaltax/investing/taxtreatment/capitalorincome.htm Are Your Gains and Losses Capital or Income?For most taxpayers, their gains and losses from the sale of securities are treated as capital gains and losses. This means 50% of the gains are taxed instead of 100%. A capital loss can only be used to reduce or eliminate capital gains.For some taxpayers, such as day traders, the gains and losses are determined to be business income, not capital. This means 100% of the gain is taxed, and 100% of a loss is deductible. The business loss is deductible from other income. Both the conduct and intentions of the taxpayer are examined to determine whether to treat the securities transactions as income or capital. The combination of a number of the following factors may cause the gains or losses to be treated as income (100% taxable), not capital (50% taxable):[FONT=Arial, Arial, Helvetica][/FONT][FONT=Arial, Arial, Helvetica]frequent transactions, extensive buying and selling of securities[/FONT][FONT=Arial, Arial, Helvetica][/FONT][FONT=Arial, Arial, Helvetica]short periods of ownership[/FONT][FONT=Arial, Arial, Helvetica][/FONT][FONT=Arial, Arial, Helvetica]some knowledge of or experience in the securities markets[/FONT][FONT=Arial, Arial, Helvetica][/FONT][FONT=Arial, Arial, Helvetica]security transactions form a part of the taxpayer's ordinary business[/FONT][FONT=Arial, Arial, Helvetica][/FONT][FONT=Arial, Arial, Helvetica]a substantial portion of the taxpayer's time is spent studying markets and investigating potential securities purchases[/FONT][FONT=Arial, Arial, Helvetica][/FONT][FONT=Arial, Arial, Helvetica]security purchases are financed primarily with margin or debt[/FONT][FONT=Arial, Arial, Helvetica][/FONT][FONT=Arial, Arial, Helvetica]the taxpayer has advertised or otherwise made it known that he is willing to purchase securities[/FONT][FONT=Arial, Arial, Helvetica][/FONT][FONT=Arial, Arial, Helvetica]securities purchased are speculative in nature or do not pay dividends[/FONT][FONT=Arial, Arial, Helvetica]The gain or loss on the short sale of shares is considered to be an income gain or loss, unless an election has been made under s. 39(4) to treat them as capital transactions. In Federal Court of Appeal Rezek v. Canada (2005 FCA 227), it is stated that any broker's fees, rental fees and compensatory dividends paid by the short seller between the short sale and the close out will reduce the profit or increase the loss.It is possible that a taxpayer may have some securities transactions which are capital transactions, and in the same year have other securities transactions which are income transactions. For example, a day trader could have two investment accounts, one for day trading, and one for investments which are not frequently traded, and are held as long term investments.[/FONT]

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