{"id":1340,"date":"2022-06-25T15:13:00","date_gmt":"2022-06-25T15:13:00","guid":{"rendered":"https:\/\/mzcpatax.com\/?p=1340"},"modified":"2022-06-27T15:13:36","modified_gmt":"2022-06-27T15:13:36","slug":"%e6%a5%bc%e8%8a%b1%e8%bd%ac%e8%ae%a9%e9%81%bf%e5%9d%91%e6%8c%87%e5%8d%97","status":"publish","type":"post","link":"https:\/\/mzcpatax.com\/zh-hans\/%e6%a5%bc%e8%8a%b1%e8%bd%ac%e8%ae%a9%e9%81%bf%e5%9d%91%e6%8c%87%e5%8d%97\/","title":{"rendered":"\u697c\u82b1\u8f6c\u8ba9\u907f\u5751\u6307\u5357"},"content":{"rendered":"\n<p>\u623f\u4ea7\u6295\u8d44\u4e0d\u4ec5\u80fd\u89e3\u51b3\u521a\u9700\uff0c\u800c\u4e14\u4e5f\u662f\u8d44\u4ea7\u5206\u914d\u62b5\u6297\u901a\u80c0\u7684\u5e38\u89c1\u7406\u8d22\u6295\u8d44\u3002\u672c\u671f\u94ed\u667a\u6ce8\u518c\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u7ed9\u5927\u5bb6\u5206\u4eab\u5173\u4e8e\u6295\u8d44\u697c\u82b1\u7684\u7a0e\u52a1\u95ee\u9898\u3002&nbsp;<\/p>\n\n\n\n<p>\u5f53\u5efa\u7b51\u5546\u5f00\u59cb\u9884\u552e\u8fd8\u672a\u5efa\u597d\u7684\u697c\u623f\u65f6, \u4e70\u65b9\u548c\u5efa\u5546\u4f1a\u7b7e\u8ba2\u4e70\u5356\u534f\u8bae (purchase and sale agreement), \u5e76\u5b9a\u671f\u652f\u4ed8\u5b9a\u91d1(deposit)\u7ed9\u4e88\u5efa\u5546\u3002\u5f53\u4e70\u65b9\u5728\u5b8c\u5de5\u524d\u628a\u8d2d\u4e70\u6743\u8f6c\u8ba9\u7ed9\u53e6\u4e00\u4e2a\u4eba\u65f6, \u5c31\u662f\u5927\u5bb6\u6240\u4fd7\u79f0\u7684\u697c\u82b1\u8f6c\u8ba9 (Assignment Sales) \u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u8d44\u672c\u5229\u5f97(Capital Gain)\u8fd8\u662f\u751f\u610f\u6536\u5165(Business Income)?<\/strong><\/h3>\n\n\n\n<p>\u697c\u82b1\u8f6c\u8ba9\u540e\u6240\u4ea7\u751f\u7684\u6536\u76ca\u4f1a\u6d89\u53ca\u5230GST\/HST\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e,\u5c06\u4f9d\u7167\u4e0d\u540c\u7684\u60c5\u51b5\u7533\u62a5\u5e94\u7a0e\u6536\u5165\u3002\u4ee5\u4e0b\u662f\u5bf9\u6536\u5165\u7684\u5224\u5b9a\u5206\u4eab\uff1a<\/p>\n\n\n\n<p>\u5f53\u521d\u8d2d\u4e70\u623f\u4ea7\u7684\u4e3b\u8981\u76ee\u7684(main intention) \u662f\u51b3\u5b9a\u5982\u4f55\u7533\u62a5\u6536\u5165\u7684\u91cd\u8981\u56e0\u7d20\u3002\u7a0e\u6cd5\u6ca1\u6709\u660e\u786e\u5b9a\u4e49\uff0c\u4f46\u662f\u901a\u8fc7\u6cd5\u5ead\u6848\u4f8b\uff0c\u7a0e\u5c40\u5217\u51fa\u6765\u5f88\u591a\u5224\u5b9a\u56e0\u7d20\uff0c\u6709\u5174\u8da3\u5927\u5bb6\u53ef\u4ee5\u5728\u7a0e\u5c40\u7f51\u7ad9\u8be6\u7ec6\u4e86\u89e3\u3002&nbsp;<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>\u5982\u679c\u5f53\u521d\u60a8\u8d2d\u4e70\u623f\u4ea7\u65f6\u7684\u4e3b\u8981\u76ee\u7684\u662f\u4f5c\u4e3a\u4e3b\u4f4f\u5b85, \u4f46\u56e0\u4e3a\u4e00\u4e9b\u5408\u7406\u7684\u539f\u56e0\u9700\u8981\u8f6c\u8ba9\u697c\u82b1, \u7a0e\u5c40\u5c06\u8f6c\u8ba9\u697c\u82b1\u6240\u83b7\u5f97\u7684\u6536\u76ca\u89c6\u4e3a\u8d44\u672c\u5229\u5f97(capital gain), 50%\u7684\u6536\u76ca\u9700\u8981\u7f34\u7eb3\u6240\u5f97\u7a0e\u3002&nbsp;<\/p>\n\n\n\n<p>\u5982\u679c\u4ece\u4e00\u5f00\u59cb\u60a8\u8d2d\u4e70\u623f\u4ea7\u65f6\u7684\u76ee\u7684\u5c31\u662f\u77ed\u671f\u6295\u8d44\u4e70\u5356, \u7a0e\u5c40\u5c06\u89c6\u4e3a\u5982\u540c\u4e3a\u51fa\u552e\u5546\u54c1, \u697c\u82b1\u8f6c\u8ba9\u6240\u83b7\u5f97\u7684\u6536\u76ca\u5c06\u6210\u4e3a\u751f\u610f\u6536\u5165(business income), \u6240\u6709\u7684\u6536\u76ca100%\u7b97\u505a\u5f53\u5e74\u5e94\u7eb3\u7a0e\u6536\u5165\u3002\u53e6\u5916, \u5229\u6da6\u548c\u5b9a\u91d1, \u8fd8\u9700\u8981\u7f34\u4ea4GST\/HST\u9500\u552e\u7a0e\u7ed9\u7a0e\u5c40\u3002&nbsp;<\/p>\n\n\n\n<p>\u57282022\u5e745\u67087\u53f7\u7a0e\u6539\u524d, \u4ee5\u5b89\u7701\u4e3a\u4f8b, \u5047\u8bbe\u60a8\u8d2d\u4e70\u623f\u4ea7\u65f6\u7684\u623f\u4ef7\u662f$40\u4e07, \u4ea4\u4e86$6\u4e07\u5b9a\u91d1\u7ed9\u5efa\u5546, \u5728\u4e0d\u7b97\u5176\u4ed6\u8d39\u7528\u7684\u60c5\u51b5\u4e0b, \u4f60\u8f6c\u8ba9\u697c\u82b1$50\u4e07\u623f\u4ef7, \u6536\u5230\u4e86$16\u4e07\u8fdb\u8d26\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"930\" height=\"363\" src=\"https:\/\/mzcpatax.com\/wp-content\/uploads\/2022\/06\/image.png\" alt=\"\" class=\"wp-image-1330\" srcset=\"https:\/\/mzcpatax.com\/wp-content\/uploads\/2022\/06\/image.png 930w, https:\/\/mzcpatax.com\/wp-content\/uploads\/2022\/06\/image-300x117.png 300w, https:\/\/mzcpatax.com\/wp-content\/uploads\/2022\/06\/image-768x300.png 768w\" sizes=\"(max-width: 930px) 100vw, 930px\" \/><\/figure>\n\n\n\n<p>\u5982\u679c\u7b97\u4e0a\u4e2d\u4ecb\u8d395%\uff0c\u5f8b\u5e08\u8d39\u7b49\uff0c\u6309\u4ee5\u4e0a\u7684\u4f8b\u5b50\uff0c\u7092\u697c\u82b1\u7684\u6700\u7ec8\u6536\u76ca\u5dee\u4e0d\u591a\u53ea\u526925%\u7684\u5229\u6da6\u3002\u6240\u4ee5\u6211\u4eec\u4e00\u822c\u5efa\u8bae\u5ba2\u4eba\u4ee5\u957f\u671f\u6301\u6709\u4e3a\u76ee\u7684\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2022\u5e74\u8d22\u653f\u9884\u7b97\u7a0e\u6539 (Proposed Section 192.1)<\/strong><\/h3>\n\n\n\n<p>\u4eca\u5e742022\u5e744\u67087\u53f7\u8d22\u653f\u9884\u7b97\u589e\u52a0\u4e86\u4e00\u4e2a\u5f71\u54cd\u697c\u82b1\u8f6c\u8ba9\u7684\u7a0e\u6cd5: \u4ece2022\u5e745\u67087\u53f7\u8d77, \u6240\u6709\u7684\u697c\u82b1\u8f6c\u8ba9\u90fd\u9700\u8981\u7f34\u4ea4GST\/HST \u9500\u552e\u7a0e, \u4f46\u5b9a\u91d1(deposit) \u7684\u90e8\u5206\u5219\u65e0\u9700\u7f34\u4ea4GST\/HST \u9500\u552e\u7a0e\u3002\u623f\u4ea7\u4ea4\u6613\u6587\u4ef6\u5fc5\u987b\u505a\u5230\u7b26\u5408\u8981\u6c42\uff01<\/p>\n\n\n\n<p>\u6309\u7167\u4e0a\u9762\u7684\u4e3e\u4f8b, \u4e0d\u8bba\u81ea\u4f4f\u7528\u9014\u6216\u8005\u6295\u8d44\u76ee\u7684, \u90fd\u9700\u7f34\u4ea4$13,000 ($100,000*13%) \u7684GST\/HST \u9500\u552e\u7a0e\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>CRA\u9ad8\u5ea6\u5173\u6ce8\u591a\u4f26\u591a\u5730\u533a\u7684\u5730\u4ea7\u4ea4\u6613<\/strong><\/h3>\n\n\n\n<p>\u5728\u7edd\u5927\u591a\u6570\u7684\u60c5\u51b5\u4e0b, \u7a0e\u5c40\u89c6\u697c\u82b1\u8f6c\u8ba9\u4e3a\u751f\u610f\u6536\u5165(business income), \u5982\u7533\u62a5\u697c\u82b1\u6536\u76ca\u4e3a\u8d44\u672c\u5229\u5f97(capital gain), \u5219\u9700\u505a\u597d\u51c6\u5907\u7b49\u5f85\u7a0e\u5c40\u968f\u65f6\u7684\u5ba1\u8ba1\u3002\u8fd1\u51e0\u5e74\u7a0e\u5c40\u5bf9\u4e8e\u623f\u5730\u4ea7\u4ea4\u6613\u5ba1\u8ba1\u975e\u5e38\u591a\uff0c\u6d89\u53ca\u5230\u4e2a\u7a0e\u7533\u62a5\uff0cHST\uff0c\u65b0\u697c\u82b1\u7684HST rebate\u3002\u4ee5\u5b89\u7701\u4e3a\u4f8b\uff0c\u4ee5\u4e0b\u662f\u7a0e\u5c40\u7f51\u7ad9\u7684\u5ba1\u8ba1\u6570\u636e\uff0c\u4f9b\u5927\u5bb6\u53c2\u8003\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"975\" height=\"280\" src=\"https:\/\/mzcpatax.com\/wp-content\/uploads\/2022\/06\/image-1.png\" alt=\"\" class=\"wp-image-1332\" srcset=\"https:\/\/mzcpatax.com\/wp-content\/uploads\/2022\/06\/image-1.png 975w, https:\/\/mzcpatax.com\/wp-content\/uploads\/2022\/06\/image-1-300x86.png 300w, https:\/\/mzcpatax.com\/wp-content\/uploads\/2022\/06\/image-1-768x221.png 768w\" sizes=\"(max-width: 975px) 100vw, 975px\" \/><figcaption>Reference\uff1ahttps:\/\/www.canada.ca\/en\/revenue-agency\/programs\/about-canada-revenue-agency-cra\/compliance\/does-canada-revenue-agency-address-non-compliance-real-estate-sector.html<\/figcaption><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>\u8f6c\u8ba9\u697c\u82b1\u6d89\u53ca\u591a\u9879\u8d39\u7528\u652f\u51fa\uff0c\u5982\u60a8\u6253\u7b97\u53c2\u4e0e\u697c\u82b1\u8f6c\u8ba9\u7684\u4ea4\u6613, \u656c\u8bf7\u54a8\u8be2\u60a8\u7684\u4f1a\u8ba1\u5e08\u7b97\u6e05\u6210\u672c\uff0c\u7a0e\u52a1\u8d1f\u62c5,\u4ee5\u514d\u5f97\u4e0d\u507f\u5931\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u623f\u4ea7\u6295\u8d44\u4e0d\u4ec5\u80fd\u89e3\u51b3\u521a\u9700\uff0c\u800c\u4e14\u4e5f\u662f\u8d44\u4ea7\u5206\u914d\u62b5\u6297\u901a\u80c0\u7684\u5e38\u89c1\u7406\u8d22\u6295\u8d44\u3002\u672c\u671f\u94ed\u667a\u6ce8\u518c\u4f1a\u8ba1&hellip;<\/p>\n","protected":false},"author":3,"featured_media":1337,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","footnotes":""},"categories":[21],"tags":[],"post_series":[],"class_list":["post-1340","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-personal-tax-cn","entry","has-media"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ 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