Post by needlaurel;3336492
T1135写的很明确,如果是[color="red"]一套个人使用即自住或者用于工作目的都是不属于申报的。看到没有,我用红色字标出的
Specified Foreign Property does not include:
[color="red"]a property used or held exclusively in carrying on an active business;
[color="red"]a personal-use property as defined in section 54
房产申报
5. Real property outside Canada
Report all real property located outside of Canada other than real property
used in an active business or used primarily for personal use (such as [color="red"]a
vacation property used primarily as a personal residence). Rental property
outside Canada should be included in this category.
看看下边原文吧
The following entities do not have to file this form:
• a mutual fund corporation or mutual fund trust;
• a non-resident-owned investment corporation;
• a person all of whose taxable income is exempt from Part I tax;
• a registered investment under section 204.4 of the Act;
• a trust described in any of paragraphs (a) to (e.1) of the definition of
trust in subsection 108(1) of the Act;
• a trust in which all of the persons beneficially interested are persons
described above;
• a partnership in which all the members are persons described above;
• a partnership where the share of the partnership's income or loss
attributable to non-resident members is 90% or more of the income
or loss of the partnership.
[color="red"]另外你引用的关于海外房产申报的规定:房产申报
5. Real property outside Canada
Report all real property located outside of Canada other than real property
used in an active business or used primarily for personal use (such as a
vacation property used primarily as a personal residence). Rental property
outside Canada should be included in this category.
其中文翻译应该是:5.加拿大境外的地产。申报所有加拿大境外的房产,除了用于主动性经营商业的或者主要用于个人使用的(例如主要用于个人使用的假期居住的房产)海外的出租房产应该包括在这个类别当中