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关于投资房和自住房的capital gain总结，欢迎大家指正

charcoal(卖炭翁◔ ⌣ ◔)
本文发表在 rolia.net 枫下论坛俺借阅一本税法书，也看一些网上资料，和大家一起理解学习。俺的理解不能保证完全正确，请指正。

1 Personal-use property: a property used primarily for personal or enjoyment.
这个包括自住和投资房,用于区别于商业office来讲。

2 . Principal residence: any housing unit owned by the taxpayer, either by himself/herself or jointly and ordinarily inhabited by the taxpayer, taxpayer’s spouse or former spouse.
自住房的定义。

3 . 如何计算豁免capital gain

The exempt portion:
Gain*(1+number of years designed)/number of years owned.

4 一个家庭在特定一年只能指定一套自住房。
A family can only designate one housing unit as a principal residence for any particular year.

5. The 4 Year Rule

A property owner can designate the property as their principal residence up to 4 years in which it isn’t normally inhabited.
The 4 year maximum doesn’t apply if all of the following conditions are met:
•The property wasn’t lived in due to a relocation of employment
•The employer isn’t a related party
•The property becomes a principal residence during employment or after termination of employment

This is important because on rental properties you are allowed to designate a maximum of 4 years for the principal residence exemption, while the property is being rented out (provided you are still a Canadian resident).

实战：

1 自住房由家庭指定，一般选择增值最大的来避免交增值税。第一套房总是认为为自住，即使楼花也算自住房。

2 出租： 如果家庭只有1套，房东出租部分房间。根据出租面积比例决定是否有自住房资格。如果出租面积超过50%，失去自住房资格。

3变更自住房资格。举例：假如2000年买一套小house A, 2010年买一个大house B，同时指定B为自住房。2015年卖掉A，A增值了50万。

那么可以豁免的增值税部分： 50万*（1+10年）/15年=36.7万
该交税部分： (50-36.7)*50%=6.65万更多精彩文章及讨论，请光临枫下论坛 rolia.net
(#9729318@0)
Last Updated: 2015-10-23
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Replies, comments and Discussions:

  • 枫下家园 / 枫下觅巢 /
    tor
    Toronto Area
    关于投资房和自住房的capital gain总结，欢迎大家指正 -charcoal(卖炭翁◔ ⌣ ◔); 2015-10-23 {1785} (#9729318@0) +8
    本文发表在 rolia.net 枫下论坛俺借阅一本税法书，也看一些网上资料，和大家一起理解学习。俺的理解不能保证完全正确，请指正。

    1 Personal-use property: a property used primarily for personal or enjoyment.
    这个包括自住和投资房,用于区别于商业office来讲。

    2 . Principal residence: any housing unit owned by the taxpayer, either by himself/herself or jointly and ordinarily inhabited by the taxpayer, taxpayer’s spouse or former spouse.
    自住房的定义。

    3 . 如何计算豁免capital gain

    The exempt portion:
    Gain*(1+number of years designed)/number of years owned.

    4 一个家庭在特定一年只能指定一套自住房。
    A family can only designate one housing unit as a principal residence for any particular year.

    5. The 4 Year Rule

    A property owner can designate the property as their principal residence up to 4 years in which it isn’t normally inhabited.
    The 4 year maximum doesn’t apply if all of the following conditions are met:
    •The property wasn’t lived in due to a relocation of employment
    •The employer isn’t a related party
    •The property becomes a principal residence during employment or after termination of employment

    This is important because on rental properties you are allowed to designate a maximum of 4 years for the principal residence exemption, while the property is being rented out (provided you are still a Canadian resident).

    实战：

    1 自住房由家庭指定，一般选择增值最大的来避免交增值税。第一套房总是认为为自住，即使楼花也算自住房。

    2 出租： 如果家庭只有1套，房东出租部分房间。根据出租面积比例决定是否有自住房资格。如果出租面积超过50%，失去自住房资格。

    3变更自住房资格。举例：假如2000年买一套小house A, 2010年买一个大house B，同时指定B为自住房。2015年卖掉A，A增值了50万。

    那么可以豁免的增值税部分： 50万*（1+10年）/15年=36.7万
    该交税部分： (50-36.7)*50%=6.65万更多精彩文章及讨论，请光临枫下论坛 rolia.net
    • 顶！！！！！！关注中。。。。。。。。。。。 -wildemess(wildemess); 2015-10-23 (#9729349@0)
    • 不错，顶 -taikongren(多头用行动反击悲观论); 2015-10-23 (#9729418@0) +1
    • 顶！！！！ -xixi123(xixi); 2015-10-23 (#9729481@0)
    • 大赞！辛苦了！ -houseful(探长); 2015-10-23 (#9729509@0)
    • 即使楼花也算自住房 ——＞即使condo也算自住房。 -houseful(探长); 2015-10-23 (#9729515@0)
      • 如果是指期房的楼花，那就是尚未盖好或尚未closing的新房——可以是house亦可以是condo。 -houseful(探长); 2015-10-23 (#9729570@0)
    • 2 出租 中的表述，跟 “5. The 4 Year Rule”似有冲突：放空都可以四年，自己住里面出租如51%面积反而不算啦？ -houseful(探长); 2015-10-23 (#9729525@0)
      • 我记得好像出租的面积要比50%小。。。具体比例记不清楚了。 -ding_ding(丁_丁); 2015-10-23 (#9729576@0)
      • 这个例子和你的疑问相关 -charcoal(卖炭翁◔ ⌣ ◔); 2015-10-23 (#9730049@0)
    • 公式中的number of years designed 该如何计算啊？ -chuchudongren(迷你玫瑰); 2015-10-23 (#9729602@0)
      • 你什么时候指定和变更，税务局有记录，直接连SIN -charcoal(卖炭翁◔ ⌣ ◔); 2015-10-23 (#9729637@0)
    • 顶，顶，顶，正在学习中. -qianlian(火灵芝); 2015-10-23 (#9729619@0)
    • 多谢。 比如我第二个房是新房，builder拿了24000的退税，我是不是可以把这个房出租，同时指定这个房是自住房，就不用申请这个房使用目的变更了，政府也不会要我补交24000的税。24000退税是一样的，只是不用申请使用目的变更，还有新房前两年的升值可能快一些。 -commerce(commerce); 2015-10-23 (#9729775@0)
      • 出租面积超过50%不能算自住 -charcoal(卖炭翁◔ ⌣ ◔); 2015-10-23 (#9729884@0)
        • 明白了，谢谢 -commerce(commerce); 2015-10-23 (#9730026@0)
      • 租你房子的人也要保税的，他那里报了租房数据的话，你这里就不能算自住了。 -ebusiness(健康平安就是福); 2015-10-23 (#9729914@0)
    • 请大家帮助看看这个出租的例子---“4年policy”，我怎么觉得Capital Gain计算 应该是 (1+11)/12。税法其实很复杂，搞清楚不容易。 -charcoal(卖炭翁◔ ⌣ ◔); 2015-10-23 {1426} (#9729925@0) +1
      本文发表在 rolia.net 枫下论坛You are allowed to designate a maximum of 4 years for the principal residence exemption, while the property is being rented out (provided you are still a Canadian resident).

      Lisa owned a home that she purchased in 1999. She lived in this home until June 1, 2002 at which point she rented the house to a friend while she lived elsewhere. The rental period lasted until May 30, 2008. Lisa moved back to her house on June 1, 2008. Lisa then sells the house in 2010 for above cost. Lisa did not claim CCA during the rental period.

      When she filed her 2002 T1 return she attached a letter filing for the 45(2) election so that she can use the max 4 years for principal residence exemption.

      In 2010, for the principal residence exemption she elects the following years:

      o From 1999 to 2002: 4 years (she “ordinarily inhabited” the house)
      o From 2003 to 2007: 4 years by virtue of 45(2) – note that although this house was rented for 5 years, she can only use a max of 4 years
      o From 2008 to 2010: 3 years (she “ordinarily inhabited” the house)

      The house was owned for a total 12 years; and with the “1 plus” rule for principal residence exemption – she will be able to offset the entire capital gains with the principal residence exemption
      i.e. (1+12)/12 * Capital Gain.

      If Lisa had claimed CCA during 2003-2006, she will not have been eligible for the principal residence exemption for those years.更多精彩文章及讨论，请光临枫下论坛 rolia.net
    • In your 实战： 3 变更自住房资格 If the s.45(2) election was made when the change (house A) in use occurred in 2010, -purpleblue(purpleblue); 2015-10-23 {411} (#9730394@0)
      there is no taxable capital gain at all. 可以豁免的增值税部分：50x(1+4+10)/15=50 By electing the s.45(2), the House A can still qualify as the taxpayer' s principal residence for up to 4 taxation year, even if the House A is not inhabited during those years (year 2011 - year 2014) by the taxpayer. Since House B is 指定为自住房, the main thing need to be considered in 2010 is DON'T pay tax on House A.
      • 你这样选择也是一种做法，但是增值更高的B就损失4年自住房资格。 -charcoal(卖炭翁◔ ⌣ ◔); 2015-10-23 (#9730537@0)
        • 同意。45(2)起到了延税的作用。如果B增长值更高的话，和A相比会多很多taxable capital gain.。 -purpleblue(purpleblue); 2015-10-23 (#9730672@0)
    • 幸好没有人让你报税，你这个case很簡單，你将簡單的問題复杂化了，按你的方法反而让房主損失，让税局得益。 -runawaybride(朱莉娅); 2015-10-23 {92} (#9730664@0)
      同学们不要因小失大，检了芝麻丟了西瓜，以为自己隨便研究一下就可以把报稅的錢省了，實在是汗！！
      • 这个case不是我做的，俺也不是会计。网上转载供大家讨论，你打开PDF链接就知道。 -charcoal(卖炭翁◔ ⌣ ◔); 2015-10-23 (#9730689@0)
    • Mark. -gracexueli(懒猫); 2015-10-24 (#9730803@0)

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