加拿大自住房免税条例解析

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加拿大是个万税之国,只要是加拿大税务居民,全球征税无所遁形。因此在加拿大赚点钱存点钱实属不易,一般中产阶级很难达到“有钱任性”的地步,因为哪怕某一年不小心赚了大钱,加拿大税务局立马给你征收45%,便所剩无几。

但是身处加拿大却享有一套“自住房”终生免税的待遇,这是加拿大人不可多得的免税福利之一。1981年以前,加拿大每个家庭成员都可以指定一套“自住房”享受免税政策。但是1982年以后加拿大税务局改变了免税政策,每个家庭只允许指定一套自住房享受免税政策。近年来,加拿大几大城市多伦多温哥华卡加利等地房价突飞猛进大涨,房地产增值带来的“溢价”已经相当可观,大部分人退休的时候卖掉一套自住房,收益即可退休养老,而且这笔钱是完全免税。


但是对于自住房(Principle Residence)究竟是如何定义的?我们不妨来看一下加拿大税务局(CRA)的原文定义:

Types of property that can qualify as a principal residence

2.7 As  indicated in the definition in section 54, the following types of  property can qualify as a principal residence:

  • a housing unit, which the CRA has accepted could include:

    • a house;

    • an apartment or unit in a duplex, apartment building or condominium;

    • a cottage;

    • a mobile home;

    • a trailer; or

    • a houseboat.

  • a leasehold interest in a housing unit; or

  • a share of the capital stock of a co–operative housing corporation, if such  share is acquired for the sole purpose of obtaining the right to inhabit a  housing unit owned by that corporation. The term co–operative housing corporation means an  association, incorporated subject to the terms and conditions of the legislation  governing such incorporation, and formed and operated for the purpose of  providing its members with the right to inhabit, by reason of ownership of  shares therein, a housing unit owned by the corporation.

2.8 Land on  which a housing unit is situated can qualify as part of a principal residence,  subject to certain restrictions

加拿大税务局的定义里面明确指出,别墅,公寓,度假屋,移动住房,甚至船上的房子等等都可以作为“自住房”,而房子底下的那块地也可以作为自住房的一部分,但是有些限制条件。

我们再来看看CRA是如何定义房子下面那块土地的:

Land  contributing to the use and enjoyment of the housing unit as a  residence

2.32 By virtue  of paragraph (e) of the section 54  definition of principal  residence, a taxpayer’s principal residence for a tax year shall be  deemed to include, except where the property consists of a share of the capital  stock of aco–operative housing corporation, the land upon which the housing unit stands and any portion  of the adjoining land that can reasonably be regarded as contributing to the use  and enjoyment of the housing unit as a residence. Evidence is not usually  required to establish that one–half hectare of land or less,  including the area on which the housing unit stands, contributes to the use and  enjoyment of the housing unit as a residence. However, where a portion of that  land is used to earn income from business or property, such portion will not  usually be considered to contribute to such use and enjoyment. Where the  taxpayer claims a portion of the expenses related to the land (such as property  taxes or mortgage interest) in computing income, the allocation of such expenses  for this purpose is normally an indication of the extent to which he or she  considers the land to be used to earn income.

Land in  excess of one–half hectare

2.33 Where the  total area of the land upon which a  housing unit is situated exceeds one–half hectare, the excess land is  deemed by paragraph ( e ) of the section 54 definition of  principal residence not to have contributed to the use and enjoyment of the  housing unit as a residence and thus will not qualify as part of a principal  residence, except to the extent that the taxpayer establishes that it was  necessary for such use and enjoyment. The excess land must clearly be necessary  for the housing unit to properly fulfill its function as a residence and not  simply be desirable. Generally, the use of land in excess of one–half hectare in connection with a  particular recreation or lifestyle (such as for keeping pets or for country  living) does not mean that the excess land is necessary for the use and  enjoyment of the housing unit as a residence.

2.34 Land in  excess of one–half hectare may be considered necessary where the size or character of a housing  unit together with its location on the lot make such excess land essential to  its use and enjoyment as a residence, or where the location of a housing unit  requires such excess land in order to provide its occupants with access to and  from public roads. Other factors may be relevant in determining whether land in  excess of one–half hectare is necessary for the use and enjoyment of the housing unit as a  residence, such as, for example, a minimum lot size or a severance or  subdivision restriction (see ¶2.35). In all cases, however, it is a  question of fact as to how much, if any, of the excess land is necessary for the  use and enjoyment of the housing unit as a residence.

2.35 A  municipal or provincial law or regulation may require, for example, a minimum  lot size for a residential lot in a particular area that would be in excess of  one–half hectare, or  impose a severance or subdivision restriction with respect to a residential lot  in a particular area restricting the lot from being one–half hectare or below. If such a law  or regulation existed in any given year during which the taxpayer owned the  property, the area that is in excess ofone–half hectare would normally be part of  the principal residence for that particular year.

林林总总,税局的定义大意是,房子底下的土地一般不超过1/2 hectare (半公顷,约合1.235  acres)可算是自住房部分。如果超过半公顷土地,只要超过部分满足房屋的使用需求或者合理的享受需求(“享受”的生活方式,税务局举例说明如果说是为了遛狗需要超过半公顷土地则不能算合理“享受”),那么也可视为自住房土地。另外哪怕是超过半公顷土地,只要是符合当地市政规划或者土地分割需要超过半公顷土地的,也可视为自住房的部分享受房地产增值的资本增值税豁免。

因此,购买了大于1.235  acres豪宅豪地用于自住房的客户,大可不必担心加拿大税局的“半公顷”土地豁免条款,只要这个房子属于合理的使用需求,未来亦可享受房地产增值的资本增值税豁免条款。




文章转载自:多伦多楼市 作者:了怡

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