加拿大华人论坛 温哥华 Vancouver加拿大税收和会计的相关话题 - 讨论帖

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新开个帖子讨论加拿大的税收制度和报税问题，也包括会计的相关问题。或者也可以探讨国内的税收和会计制度等，大家有什么疑问请跟帖提问，我在自己的能力范围内回答，也请有识之士一起切磋。 希望本帖兼顾学术讨论和生活中实际问题的应用解答，欢迎发言，拒绝吵架。

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回复: 加拿大税收和会计的相关话题 - 讨论帖税收小窍门之一： 首次置业税收抵免额 [FONT=宋体]如果纳税人是首次置业者，于[/FONT]2009[FONT=宋体]年[/FONT]1[FONT=宋体]月[/FONT]27[FONT=宋体]日后购买合资格用于居住的物业，纳税人可以申请抵免最高不超过$750[/FONT][FONT=宋体]的首次置业不可退还税收抵免额。[/FONT]

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回复: 加拿大税收和会计的相关话题 - 讨论帖好贴，帮顶

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回复: 加拿大税收和会计的相关话题 - 讨论帖顶

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回复: 加拿大税收和会计的相关话题 - 讨论帖也来顶一下，另外想补充一下就是First-time home buyer's tax credit最大值为5000，乘以non-refundable tax credit的税率15%就是$750，夫妻可以split，但总额还是不能超过5000

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回复: 加拿大税收和会计的相关话题 - 讨论帖可以CARRY FORWARD吗，如果购房那年用不到

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回复: 加拿大税收和会计的相关话题 - 讨论帖顶。好帖

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回复: 加拿大税收和会计的相关话题 - 讨论帖可以CARRY FORWARD吗，如果购房那年用不到点击展开... 应该不行吧,这感觉就象个人的免税额或医药费那样吧

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回复: 加拿大税收和会计的相关话题 - 讨论帖First-time home buyer's tax credit不可以carry forward,只能以买房子那一年的收入为基础来抵税，但是如果你某一年买了房子，但是不管因为什么原因，忘记申请这个credit的话，以后可以申请adjust那一年的税

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回复: 加拿大税收和会计的相关话题 - 讨论帖If you are a proprietorship of a home-based business, can you deduct the salary you paid to yourselves as Business expense?

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回复: 加拿大税收和会计的相关话题 - 讨论帖If you are a proprietorship of a home-based business, can you deduct the salary you paid to yourselves as Business expense?点击展开...No, you can not, but you can deduct the salary you paid to your child or spouse if it is reasonable which means they are qualified for the job, are earning income for your business and the amount you paid is reasonable comparing with other employees.

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回复: 加拿大税收和会计的相关话题 - 讨论帖If you are a proprietorship of a home-based business, can you deduct the salary you paid to yourselves as Business expense?点击展开... 首先谢谢燕西华的帖子，回答的非常好。 从会计记账的角度来说，proprietorship的owner是可以给自己支付工资的，也可以作为费用从你的收入中deduct。 从税收的角度来说，proprietorship缴纳个人所得税。即便owner取得了从proprietorship支付的工资，这个所谓的工资仍然是owner的business income，并不是owner的employment income，与owner来自proprietorship的business income没有区别。这样owner在报税的时候要做纳税调整，把支付给owner的工资加回income里，作为应税的business income。 所以proprietorship给owner支付工资没有税收上的节税的意义。纳税人可以通过设立公司并为自己支付工资来得到税收上的好处，把部分利润留在公司，利用公司所得税税率一般低于个人所得税税率的现状，递延部分税收，同时也可以取得一部分employment收入，增加RRSP的limit，支付家庭的正常开支，等等。

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回复: 加拿大税收和会计的相关话题 - 讨论帖First-Time Home Buyers' Tax Credit (HBTC) 1. What is the home buyers' tax credit (HBTC)? For 2009 and subsequent years, the HBTC is a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., generally means that the closing is after this date).2. How is the new HBTC calculated? The HBTC is calculated by multiplying the lowest personal income tax rate for the year (15% in 2009) by $5,000. For 2009, the credit will be $750.3. Am I eligible for the HBTC? You will qualify for the HBTC if: you or your spouse or common-law partner acquired a qualifying home; andyou did not live in another home owned by you or your spouse or common-law partner in the year of acquisition or in any of the four preceding years.If you are a person with a disability or are buying a house for a related person with a disability, you do not have to be a first-time home buyer. However, the home must be acquired to enable the person with the disability to live in a more accessible dwelling or in an environment better suited to the personal needs and care of that person.4. What is a qualifying home? A qualifying home is a housing unit located in Canada acquired after January 27, 2009. This includes existing homes and those being constructed. Single-family homes, semidetached homes, townhouses, mobile homes, condominium units, and apartments in duplexes, triplexes, fourplexes, or apartment buildings all qualify. A share in a cooperative housing corporation that entitles you to possess, and gives you an equity interest in, a housing unit located in Canada also qualifies. However, a share that only provides you with a right to tenancy in the housing unit does not qualify.Also, you must intend to occupy the home or you must intend that the related person with a disability occupy the home as a principal place of residence no later than one year after it is acquired.5. Who is considered a person with a disability for purposes of the HBTC? For the purposes of the HBTC, a person with a disability is an individual who is eligible to claim a disability amount for the year in which the home is acquired, or would be eligible to claim a disability amount, if we ignore that costs for attendant care or care in a nursing home were claimed for the Medical Expense Tax Credit.6. If I buy a house, can my spouse or common-law partner claim the HBTC? Either one of you can claim the credit or you can share the credit. However, the total of your combined claims cannot exceed $750.7. My friend and I intend to jointly purchase a home, and we both meet the conditions for the HBTC. Can we both claim the credit? Either one of you can claim the credit or you can share the credit. However, the total of your combined claims cannot exceed $750.8. Do I have to register the acquisition of the home under the applicable land registration system? Yes. Your interest in the home must be registered in accordance with the land registration system applicable to where it is located.9. How will I claim the HBTC? Beginning with the 2009 personal income tax return, line 369 is incorporated into the Schedule 1, Federal Tax to allow you to claim the credit in the year in which you acquired the qualifying home. 10. Do I have to submit any supporting documents with my income tax return? No. However, you must ensure that this information is available, should it be requested by the Canada Revenue Agency (CRA).11. Is the HBTC connected to the existing Home Buyers' Plan? No. Although some of the eligibility conditions for the HBTC and the Home Buyers' Plan are similar, the two are not connected. Your eligibility for the HBTC will not change whether or not you also participate in the Home Buyers' Plan.12. Where can I get more information about the new HBTC? The CRA encourages taxpayers to check its Web site oftenall new forms, policies, and guidelines are posted there as soon as they become available.13. In which taxation year can I claim the HBTC?You can claim the HBTC in the taxation year in which the qualifying home is acquired.14. If I purchase a condominium as my qualifying home in which occupancy takes place in one taxation year but the legal transfer of ownership only takes place in the subsequent taxation year, in which taxation year can I claim the HBTC?You can claim the HBTC in the subsequent year in which your interest in the condominium (or a right in Quebec) will be registered in accordance with the land registration system or other similar system applicable where it is located.

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回复: 加拿大税收和会计的相关话题 - 讨论帖首先谢谢燕西华的帖子，回答的非常好。 纳税人可以通过设立公司并为自己支付工资来得到税收上的好处，把部分利润留在公司，利用公司所得税税率一般低于个人所得税税率的现状，递延部分税收，同时也可以取得一部分employment收入，增加RRSP的limit，支付家庭的正常开支，等等。点击展开...多谢LZ夸奖，有一个问题想请教LZ，对于proprietorship或者self-employed来说，可以把利润留在公司里么？那就意味着纳税人的business income报少了啊？我没有查到这方面的介绍，我记得只有corporation好像才可以？谢谢

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回复: 加拿大税收和会计的相关话题 - 讨论帖本人自雇（proprietorship），请教LZ：举例来说，一个小工程，人工1000，材料1000，合计2000。写Invoice的时候，HST部分是按总数2000来收，还是只收1000人工的部分？通常我是按总数2000收HST，顾客一般也没有异议。但还是有少部分顾客说，材料1000的部分我在购买的时候已经交过HST了，不应该再加收HST。烦请LZ给解说一下，究竟应该怎么收HST？

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我喜欢简单的生活^_^If you are a proprietorship of a home-based business, can you deduct the salary you paid to yourselves as Business expense?点击展开...可以，但是那部分还是作为你的收入要报税的啊，所以没必要给自己发工资

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西部羊仔 说:本人自雇（proprietorship），请教LZ：举例来说，一个小工程，人工1000，材料1000，合计2000。写Invoice的时候，HST部分是按总数2000来收，还是只收1000人工的部分？通常我是按总数2000收HST，顾客一般也没有异议。但还是有少部分顾客说，材料1000的部分我在购买的时候已经交过HST了，不应该再加收HST。烦请LZ给解说一下，究竟应该怎么收HST？点击展开...

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回复: 加拿大税收和会计的相关话题 - 讨论帖本人自雇（proprietorship），请教LZ：举例来说，一个小工程，人工1000，材料1000，合计2000。写Invoice的时候，HST部分是按总数2000来收，还是只收1000人工的部分？通常我是按总数2000收HST，顾客一般也没有异议。但还是有少部分顾客说，材料1000的部分我在购买的时候已经交过HST了，不应该再加收HST。烦请LZ给解说一下，究竟应该怎么收HST？点击展开...首先，你有没有在CRA注册成为GST/HST registrants? 如果有，你需要从顾客那里收HST(这部分钱你最后还是上交了CRA)，然后申请Input Tax Credits来recover你在买材料时付出的HST。如果你不是GST/HST registrants，那么你就不可以从顾客那里收取材料部分的HST，这笔另外付出的tax你只能通过增加材料出售的价格来recover。至于你需不需要注册成为GST/HST registrants，一般来说你拥有的材料总价值超过$30,000，就不再是small supplier，就必须要注册了，这方面我觉得你得找专门的税务会计师咨询一下。链接里是CRA关于small supplier的具体章节http://www.cra-arc.gc.ca/E/pub/gm/2-2/2-2-e.pdf

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回复: 加拿大税收和会计的相关话题 - 讨论帖首先谢谢燕西华的帖子，回答的非常好。 从会计记账的角度来说，proprietorship的owner是可以给自己支付工资的，也可以作为费用从你的收入中deduct。 从税收的角度来说，proprietorship缴纳个人所得税。即便owner取得了从proprietorship支付的工资，这个所谓的工资仍然是owner的business income，并不是owner的employment income，与owner来自proprietorship的business income没有区别。这样owner在报税的时候要做纳税调整，把支付给owner的工资加回income里，作为应税的business income。 所以proprietorship给owner支付工资没有税收上的节税的意义。纳税人可以通过设立公司并为自己支付工资来得到税收上的好处，把部分利润留在公司，利用公司所得税税率一般低于个人所得税税率的现状，递延部分税收，同时也可以取得一部分employment收入，增加RRSP的limit，支付家庭的正常开支，等等。点击展开...你好请问如果RRSP前几年没有交过的话，能不能累计到以后交。还有，我想问，我先生是自雇，那他的RRSP最高额度每年可以报多少呀？谢谢。

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回复: 加拿大税收和会计的相关话题 - 讨论帖好贴

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