业主不得不向资本收益回报举报出售物业不管销售造成收益或损失。返回应提交日历年结束后,允许卖方占销售成本。
当非居民出售物业律师需要预扣销售价格的25%。该律师应提交的“清关证书”加拿大税务局(CRA),这可能需要几个月的时间来接收请求。一旦“清关证书”被接受的律师释放毛利的预扣税资金减少25%。
例如:
Y女士在2005年$ 45,000.00购买的财产并且有$ 5,000.00交易费用。
Y夫人在2011年卖掉了她的财产为$ 100,000.00并且有$ 10,000.00
一旦出售$ 25,000.00额外的销售费用由卖方的律师($ 100,000×25%)保持在收到“清关证书”的计算如下:金额支付给CRA由律师($ 100,000.00- $ 50,000.00)×25%= $ 12,500.00代表律师信用卖家= $ 25,000.00- $ 12,500.00 = $ 12,500.00资本收益回报率提出要占销售费用和可能来自CRA接受进一步的退款。
问我们如何可以帮助您与资本利得回报备案。
Property owners have to file Capital Gains return to report the sale of property regardless if the sale resulted in gain or loss. The return should be filed following the end of the calendar year and allows Seller to account for the selling costs.
When a nonresident sells the property his solicitor is required to withhold 25% of the selling price. The solicitor should file the request for “clearance certificate” to Canadian Revenue Agency (CRA) which might take few months to receive. Once the “clearance certificate” is accepted the solicitor releases the withholding funds less 25% of the gross profit.
For example:
Mrs. Y purchased property in 2005 for $45,000.00 and had closing costs of $5,000.00.
Mrs. Y sold her property in 2011 for $100,000.00 and had additional selling expenses of $10,000.00
Upon sale $25,000.00 are held by the seller’s solicitor ($100,000 X 25%)
Upon receipt of the “clearance certificate” the following is calculated:
Amount to be paid to CRA by the solicitor ($100,000.00-$50,000.00) X 25% = $12,500.00
Solicitor to Credit Seller = $25,000.00-$12,500.00= $12,500.00
Capital Gain return is filed to account for the selling expenses and possibly receive additional refund from CRA.
Ask us how we can help you with the Capital Gains return filing.