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31#
 楼主| 发表于 2014-4-3 11:10 | 只看该作者

加拿大自雇生意的报税有很多可以用来合理减税避税的工具。了解自雇生意各项减税避税的要求,对合理降低缴税税率会大有帮助。



概括地说,加拿大自雇生意(Business Expenses)报税能够合理用来减税避税的工具项目如下:

1. Advertising 广告费

2 .Meals & entertainment 膳食、娱乐费

3. Bad debts 坏账

4. Insurance 保险费

5. Interest 贷款利息

6. Business tax, fees, licences, dues, memberships, and subscriptions 公司税、费用、执照费、会员费、订阅费等

7. Office expenses 办公室费用

8. Supplies 办公用品费用

9. Legal, accounting & other professional Fees 律师,会计及其他专业费用

10. Management & Administration fees 行政管理费用

11. Salaries, wages, and benefits 年薪、月薪和奖金的费用(Including employer’s contributions)

12. Property taxes 地税

13. Travel旅行费用

14. Telephone and utilities 水电费用

15. Delivery, freight, and express 运费

16. Capital cost allowance 折旧费

17. Interest and bank charges 银行费

18. Other expenses 其他费用

汽车费用(Motor Vehicle Expenses) 是自雇生意中较琐碎的一块费用,项目分类比较多,总结起来,与汽车相关的费用有以下:

1. Fuel (gasoline, propane, oil) 汽油费

2. Repairs and maintenance 维修保养费

3. Insurance 保险费

4. Licence and registration 执照注册费

5. Interest expense on money borrowed to purchase motor vehicle借钱买车所付的利息费

6. Lease payments 租车费

7. Car washes洗车费用

8. Parking停车费

9. Others其他费用

很多自雇生意人士是在家里办公的,那么,在家里办公(Home Office)所占的工作空间(Work Space),就可以用来抵扣家庭水电煤等费用的开支(Work-Space-in-the-Home Expenses)。

因为家里办公(Home Office)只占家庭居住空间的一部分,所以,在抵扣家庭费用开支时,也是按比例抵扣的。

因此,在申报家庭办公费用开支时,要给出家庭办公所占的空间(Percentage for business use),要提供家庭水电煤等各项费用的全年度总开支(Annual Total Expenses),以便税务师帮你按比例做出计算。

家庭办公费用(Home Office Expenses)可以按占用空间比例合理抵税的项目如下:

1. Heat/Gas 暖气费

2. Electricity and water 水电费

3. Insurance 保险费

4. Maintenance and repairs 维修保养费

5. Mortgage interest 房贷利息

6. Property tax 地税

7. Others 其他费用

明确了以上能够用来合理抵扣的生意项目,你就可以准备好相关的明细账目和自雇报税所需的个类别数额,去找会计师报税了。

_________________
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32#
 楼主| 发表于 2014-4-5 09:56 | 只看该作者

帮助说服航空公司早日开通直航.

朋友们,

三月初, 蒙特利尔机场曾与蒙城及南岸华人服务中心联合为开通中国直航征集签名, 但很快结束了.  可惜当时很多人不知道, 或没来得及去签.  为了给更多人机会参与, 蒙特利尔机场负责部门接受热心人的请求, 答应重新开启 Email 签名.  现在蒙特利尔机场与几家航空公司正在商谈之中, 希望签名结果能

签名渠道: 直接发 Email 给: airservice.development@admtl.com 在主题栏写 Petition for Montreal-China non-stop Flight, 并提供自己真实姓名和 Email 地址.  18岁以下,蒙特利尔周边地区和国内亲友都可随愿签名.  请大家注意每个人分别发而不要一个代几个人一起发 Email , 因为机场可能会根据收到的 Email 数目来统计签名人数.

如果你没有 Email, 或更喜欢用传真, 可发传真给蒙特利尔机场负责人 Luce Bureau:  514-633-3068. 在主题栏写 Petition for Montreal-China non-stop Flight, 并提供自己真实姓名和联系方式.

签名人数越多, 早日开通直航的可能性就越大.  所以请大家互相转告, 尽快行动.

(帮转华人社区)

_________________
广辉国际地产公司,顶级品质,最佳口碑  

1-514-794-5118; [EMAIL="canadabroker777@gmail.com"]canadabroker777@gmail.com[/EMAIL];
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33#
 楼主| 发表于 2014-4-8 08:21 | 只看该作者

物业报税

除了自雇人士,税务居民的个人报税截至日4月30日快到了,随着加拿大华人房地产交易不断地活跃,近年来华人遭遇到的房地产税务问题也是层出不穷,情况各异。有的出租房屋却不懂哪些支出可以抵扣,还有的不知自住房如何界定,让本属免税的自住房买卖却被上税。在加拿大有多套物业的华人不在少数,但对于相关税务问题,很多新老移民往往一头雾水,摸不着门路。这里,大温资深地产经纪,并拥有加拿大特许会计师执照的张蔚波(Paul Zhang)就与一些房地产相关的税务问题为大家答疑解惑。

问:华人很热衷买房,然后出租,有的申报收入,但不申报的也大有人在。请问,如果不申报,会有怎样的后果?
Paul: 加拿大税法规定,出租物业理应申报。如果隐瞒出租事实不申报,被税务局查出来并有证据证明有相关收入,则有可能面临追缴,以及罚款和利息等不必要的费用。
问:出租物业,租金收入和支出如何申报?哪些相关的正常开支可以申报抵扣?
Paul:如果是出租拥有物业的其中一部分,如一栋房子里的一个或多个房间,首先看出租部分的面积,占整体拥有物业(如房屋)的比例,相应比例的整个物业的相关费用,如地税、物业管理费、水电费、维修费等就可以抵扣。完全属于出租物业部分的相关费用,比如出租套间里的卫生间某局部坏了,修理或改造花的这笔钱,就可以百分百申报。
问:还有,房屋折旧怎么算?
Paul:税务局允许每年按照规定的比例在物业全部或部分出租的前提下,相关折旧作为开支申报。其好处是在其他开支都扣除,还有净收入需用缴税,那么折旧部分有助于继续减低净租赁收入,这样就可以更少交税。但要考虑到凡事都有两面性,当这个物业再出售时,申报过的折旧就要变成当年收入,全额上税。
我的建议是:这方面应该谨慎,考虑周全。虽然当时的折旧看着不错,能减低净租金收入,但卖房时,折旧部分却是要100%当作收入而上税,故此相关的税务安排策划很必要,因为折旧部分在税务局许可的上限范围内,申报多少或不申报是可以自由选择的。
问:接着替大家问一个普遍关心的问题,就是自住房如何界定,毕竟自住房以后卖掉增值部分是可以全部免税的。
Paul: 对于只有一个物业的朋友,自住房(principle residence)的界定相对不复杂。按照加拿大税法规定,只要你在这个物业中只住过一天,就可视为自住物业,因此哪怕大部分时间并非在此居住,卖出时一般也可以按自住物业申报。在卖房时,作为自住房,享受增值部分100%免税待遇。但是在拥有物业期间,如果有出租行为,出租部分及出租时间内的增值部分是不能享受自住房增值免税待遇的。
另外一种情况,我不少的客户都有几处物业。对于同时拥有多处物业的业主,这些物业买的时间点不一样,卖的时间点也不同。卖某个房产时,只能把这一个房子当作自住物业不用交纳增值部分的税,这就涉及到一个非常重要的问题——如何合理合法地安排税务规划。
问:能否具体说明如何着手税务规划?
Paul:概括讲,当你购买或卖出其中一处房产时,应该对于其他的房产的市值做相应评估,这个评估合适还是不合适,对于你其他房产将来增值部分的税务减免至关重要,合理的规划可合法合理地省去大笔税金。举例,比如有三处房产,其中一个房产在买卖的时候,对其他两处房做评估报告,评估结果,以及是否把卖出的的这个全额申报自住房免税,直接影响到今后这两处房产涉及的免税额度的高低以及总体相关税务的多少。
问:也就是说,房产税务规划应该从买房的时候就开始了。
Paul:没错。但由于报税都是发生在卖出物业之后,比如去年卖了一个房,今年三、四月份才报税,这是事后的事。即便是找会计师报税,他对当时的情况是否足够了解,也是个未知数。
如何在当时购房行为发生时就采取一些行动,以便将来报税最大利益化,这是一个挑战,需要专业的合理规划才能完成。
问:再问一个大家都想知道答案的问题:对于买卖房屋交易较为频繁的人,如果进行规划才可能不被当作生意而上税?
Paul: 这个问题很好,因为一旦买卖房屋被税务局看作是生意,则不单单不能享受自住房的免税待遇,而且增值部分就是生意利润,要百分百当作收入课税,而不是即便非自住房的增值50%当作收入课税而已。所以差别是巨大的。虽然理论上这是一个实质性问题,就是纳税人是否把此当成自己的主要行为及收入,但形式行为上的选择还是很重要的,如:是否通过公司形式拥有,交易频密程度,资金来源等。
问:可不可以这样理解:与买卖房屋相关的时间结点上都应该做税务规划。
Paul:是的。在高房价地区,不只买卖,就连出租物业,以及收回作为自住,都建议大家在在相关的时间结点上作出安排,因为事后才想到,很多时候会为时已晚。
Tips:
报税须知
哪些人为纳税申报人?
(1)加拿大公民或居民;
(2)在加拿大定居的配偶和直系亲属;
(3)在加拿大经商或就业;
(4)申请加拿大联邦政府或所在省政府某些退税项目或津贴;
(5)在加拿大出售股票、债券、房产等。
个人报税的基本原则是什么?
(1)加拿大税制采取“诚实报税”原则,当纳税人填报税表时,需要其所填税表每一项都是正确而完备的。
(2)根据加拿大的税法,逃税的最高惩罚为税款的两倍,另加利息和罚款;而且一经判决为逃税,可以判处高达5年的监禁。
新移民在税务申报上有哪些注意事项?
根据加拿大税法规定,一旦成为加拿大居民,您所有资产的增值(无论在世界各地)都要交纳资本增值税。
在移民前,您需要将个人及家庭所有的资产,包括物业、股票等,清楚地陈列在一张资产表上,由专业人士提供估值服务,再写明每项估价。
根据加拿大税务按独立个体计算总收入和应缴纳税收的原则,在税务策略中,可将家庭资产由不同的家庭成员持有,由此可以避免个别成员总收入偏高而缴纳较高的税收。
家庭成员重新分配资产应该在移民前进行。因为加拿大税法严格控制居民通过重新分配收入来减税。所以在对资产进行估价的同时,亦要估计资产的升值潜力及个人收入增加的可能性,从而确定是否需要在移民前将资产分配到不同的家庭成员名下。
加拿大的投资收益有哪些税务优惠政策?
每个人和每个家庭都应充分利用加拿大的税务优惠来降低投资收益的税收,投资收益可以分为三大类:
(1)利息收入。例如银行存款、投资于政府债券等获得的收益。在加拿大,利息收入没有任何的税务优惠,该收入等同于工资等收入,100%交纳所得税。
(2)股息收入。股息收入是指投资于某家公司的普通股票或股票型基金所派发的股息。每年股息收入在当年可以得到股息税务优惠。与利息收入相比,股息收入具有一定的税务优惠。
(3)资本增值收入。资产增值收入泛指出售的投资品种,如股票、基金、物业等所赚取的利润收入。资本增值在税法上有很多不同的限制和优惠,例如出售房屋指定为主要居所赚取的利润,可以申请免税;出售股票或基金,所获得的资本收益,按50%交纳资本利得税。

_________________
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1-514-794-5118; [EMAIL="canadabroker777@gmail.com"]canadabroker777@gmail.com[/EMAIL];
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34#
 楼主| 发表于 2014-4-15 11:29 | 只看该作者

【加拿大购房】如何海外汇款与资产申报?

[ATTACH=CONFIG]590740[/ATTACH]有的年轻移民朋友在加拿大买房时,远在中国国内的父母会汇一笔金额过来,帮助支付首付。在加拿大,任何形式的赠与都是不用交税的。不过从中国汇款到加拿大,每人每年购汇5万美元或等值外币,境外汇款的限额也是每人每年5万美元或等值外币。所以大多数朋友通过汇款公司做大额的汇款。

赠与汇款 收好一切凭据

无论是哪种形式的汇款,都一定要把所有的转款单据保留下来。虽然父母赠与本身不涉及税务问题,但是国税局很有可能对大笔金额入账做调查,所以汇款人和收款人要把所有的程序做好,把国税局有可能问的问题事先准备好。父母和子女最好在中国国内找一个律师,签署一份赠与文件并请该律师做见证。在加拿大的子女应该把所有的文件(包含汇款单)保留在自己身边,一旦国税局来查账,能立刻拿得出手。

国税局即使对一个人的纳税情况持怀疑态度,也不一定在当年就查,而是会等个一段时间,等到所有的罚款和利息累积到了一定程度再出击。而且国税局一般只给予30天的时间期限,正常情况下,如果没有事先做准备,很难提供出资料。除非立刻回国办手续,否则很难凑足所有的证明材料。如果过了30天之后,国税局拿不到合理的解释,就会直接认定这笔钱是购房者的收入并课税。
这样的例子有很多,我现在遇到的一些客户,大多是已经有了税务上的麻烦。所以我会建议所有的新移民,在登陆的那一年,找专业会计师规划你的海外资产,而且做规划不能只看3、5年,要看10年以上的打算。

帐户冻结 损失自负

国税局在调查一个纳税义务人的时候,会先冻结住他的所有名下财产(包含银行帐户与房子)。即使冻结资产后,没有查出问题,资产冻结过程中的这一部份损失还是要被调查者自己承担。因为这是国税局在合理的怀疑中所做的措施。而且,加拿大和中国有租税协定,如果加拿大国税局真的要彻查一个人,可以透过中国的金资中心,调出所有他的所有资料。到那时,连纳税人自己忘记的帐户都会被翻出来,包括所有的对外担保、股权、房产等等。如果拿着这一份资料和纳税人申报的海外资产来校对,要被罚的项目可能就很多了。所以移民朋友应该提早做好准备和规划,不要给国税局这个机会来查自己。

此外,一般来说,华人夫妇喜欢用联名户头。一旦帐户被冻结,整个联名帐户都要被冻结。所以最好是在联名帐户之外有一个独立的帐户,无论是从利息角度还是安全角度,都比较好。

恒等式判断合理收入

国税局判断一个人的收入是否合理,一般会用一个恒等式:

当年度的总收入,应该等于个人净资产的增加额,加上一个家庭一年正常的开销金额,加上当年支付贷款的总额,加上孩子的教育经费,再加上所有的保险费。

如果每年按照这个恒等式来报税,就很安全。如果所报收入情况与这个恒等式不符,例如在温哥华西区拥有几百万的豪宅,又有几台名车,但是每年收入只报很少的收入,这就很不合理了。

按照加拿大国税局的规定,新移民在登陆成为加拿大税务居民后的第一个报税年度不需要申报海外资产,但是要把成为加拿大税务居民当天的T1134和T1135准备好。到了第二个报税年度的时候,才需要把自己的海外资产情况进行申报。如果在登陆的时候不做规划,等到国税局来查时,如果没有完善的准备就很有可能会被课一大笔税。

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35#
 楼主| 发表于 2014-4-16 08:30 | 只看该作者

要买学区房的朋友,及时联系我公司

要买学区房的朋友,及时联系我公司
广辉国际地产公司 厚德载物 创造价值 1-514-794-5118 [email]canadabroker777@gmail.com[/email]
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36#
 楼主| 发表于 2014-4-18 19:28 | 只看该作者

家住house大有讲究, 一年四季需分期维修保养

保持家居安全及健康是十分烦琐的工作,以下列出维修、保养及清理家居设施的时间表,以助读者有系统的保养好家居。


一月

1.检查室外会否有冰粒或冰柱,清理屋顶及找出暖气以及冰雪融化的地方;

2.检查厨房、浴室、洗衣间会否积水或潮湿。


二月

1.检查所有栏杆、扶手是否安全;

2.检查火警钟、烟雾及一氧化碳警钟、防盗等安全装置。

[​IMG]

三月

1.清洗雪柜及冰箱的内部,及后面的发热线;

2.把热水炉的储水放掉,清洗底部的沉淀物,完成后记得将放水阀门锁回原位。


四月

1.检查门窗缝隙位置的封边胶,是否因为老化或破损以导致门窗入风;

2.检查从排水管流出来的水会否积聚在外墙附近。


五月

1.检查火警钟、烟雾及一氧化碳警钟、防盗等安全装置;

2.关闭及清洁暖炉的加湿度器。


六月

清洁壁炉及做季后检查。


七月

1.更换所有滴水的水龙头;

2.检查住宅的防盗设施、所有通往室外的门锁以及户外照明装置。


八月

1.检查火警钟、烟雾及一氧化碳警钟、防盗等安全装置。

2.检查地库的冷水管是否有冷凝水。

3.检查门窗是否需要加润滑油。


九月

1.检查外墙是否有油漆剥落或积水的情形。

2.聘请专业技工为暖气炉做定期检查。

3.检查烟囱出口及每个暖气风口。

4.如果住宅内有中央冷气,打开湿度调节器的风门并清洗湿度调节器。

5.检查壁炉及烟囱。


十月

第一个星期

1.清理暖气口、排气扇、抽油烟机的过滤器或隔尘网。

2.检查及更换门窗的缝隙密封条。

第二个星期

把室外水喉的水放掉,防止水管结冰爆裂。

第三个星期

1.检查肥料箱是否需要在春天前清空。

2.为植物做入冬准备。

第四个星期

1. 清理平顶屋顶或屋檐去水涧树叶杂物。

2. 检查去水涧的结构是否稳固。


十一月

1. 检查火警钟、烟雾及一氧化碳警钟、防盗等安全装置。

2. 检查地板是否有倾斜、弯曲变形或松动,这可能代表住宅结构出现问题。


十二月

检查门窗是否有冰积聚,这代表住宅的保温设施不够或有裂缝漏气
广辉国际地产公司,顶级品质,最佳口碑 ​
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37#
 楼主| 发表于 2014-4-18 20:51 | 只看该作者

加拿大哪些资产转移不用缴税?

加拿大没有遗产税,却有很多遗产在主人去世后被冻结,这是因为加拿大有遗产增值税。比如一个人死后名下有两套物业,其中只有一套可以免交增值税,另外一套如果当初购买时是100万加元,去世时房子增值到300万,需计算并上交200万增值所需缴纳的增值税后,受益人才可以继承。

加拿大税法有一条规定:死亡时视同出售(Deemed Dispositions upon Death)。指的的是什么呢? 人去世后名下的资产需要清算,增值部分视同实现了,需要申报交税。也就是说人去世后还不能一了百了,仍存在税务问题。去世那一年仍然需要报税,而且缴的税很可能是他一生中缴过的最高税款。比如一个人是在6月30日去世的,那么他要申报的个人所得有两个部分:

1. 当年1月1日到6月30日期间的全球收入

2. 6月30日当天他名下的所有资产视同售出,以当天的市场交易公平市价FMV减去当初购买时的成本价,如果有增值,增值的一半和其他全球收入加到一起,计算需要缴纳的个人所得税。

对于资产较大的住在BC省的人来说,基本上是要缴增值部分的21.85%。比如上面说的那套房子,增值200万,要缴的税大约就是200万*21.85%=43.7万。这对继承人来说是一笔不小的负担。那么有没有可能不缴资本增值税呢?如果在转移资产时有以下几种情形存在,则可以免缴资本增值税。

一、配偶资产转移 Spousal Rollover

如果两夫妻在购买某些资产时比如买房子是联名购买的,那么一个人去世,这笔资产就会自动过户Rollover给另一个人,在这个过程中,无需经过遗产认证手续也不计税,一直等到联名资产的最后一个人去世再算。

不过要注意的是,如果不是同时购买而是后来把另一个人的名字加进去的做法就不属于联名持有(JOINT TENANCY),只能算共同持有TENANCY IN COMMON。联名持有的两个人A和B,如果A去世,A的部分自动给B;B先去世,B的部分自动转给A;共同持有则不同,比如A先去世了,A的那部分资产会成为“遗嘱类资产”,需要经过复杂的法庭认证程序,看看由谁来继承,不会自动给B,而B继续持有他自己的那部分。


二、主要住宅增值税免缴 Principal Residence Exemption

如果一个人名下只有一套自住住宅,该物业增值的部分是不用上缴资本增值税。但任何家庭在任何一年仅能将一套物业指定为自住物业。如果父母去世时将自己主要住宅作为遗产留给子女,不存在税务问题,但如果子女已经拥有一套主要住宅,则从继承之日起,必须指定其中之一为投资物业,该物业将来转移时会有税务问题。

三、小型生意增值税豁免法则 Small Business Exemption

如果拥有加拿大人控制的私人企业(CCPC)的股份,在出售该股份时有75万资本增值免税额。另外,合格的农场资产(Qualified Farm Property)和合格的渔业资产(Qualified Fishing Property)也享受同样的资本增值免税额。比如一个人若干年前投资20万加元在CCPC里,他过世时股份价值增值到100万加元,他需要缴纳的资本增值税是100万-20-75万=5万。

四、人寿保险赔偿免税 Life Insurance Benefits Exemption

包括分红储蓄保险、投资连结险、定期保险、意外身故保险,被保险人身故后,赔偿金直接从保险公司发出支票送到受益人手中,不需要缴增值税,不需要用来还债权人,没人可以入禀法院提出修改受益人,也不需要缴纳1.4%的法庭认证费。

购买人寿保险可以将资产转移给受益人,受益人取得的人寿保险赔偿不需要纳税。投资类型的保险,其投资收益在一定的范围和额度內不需要为资本增值和利息收入付税;分红类的保险,保单的分红也不需要纳税,但直接从保单中动用保单内现金价值可能会引发税务问题,而通过第三方抵押贷款的方式间接动用保单内现金价值不会引发税务问题。投入保险的钱与投入RRSP等储蓄计划的钱有所不同,购买RRSP虽然现在所产生的资本利得不需缴税,但将来提款时需要按当时的税率缴税。
广辉国际地产公司,顶级品质,最佳口碑 ​
1-514-794-5118; canadabroker777@gmail.com;
今世不做不良经纪,终生只办无悔的交易

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38#
 楼主| 发表于 2014-4-29 08:01 | 只看该作者

五月17号房地产讲座

五月17号房地产讲座

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 楼主| 发表于 2014-5-6 22:35 | 只看该作者

蒙特利尔购房补贴

蒙特利尔购房补贴计划的相关官网地址:

http://ville.montreal.qc.ca/port ... &_schema=PORTAL
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 楼主| 发表于 2014-5-13 21:33 | 只看该作者

The Healthy House

The Healthy House
The Healthy House is bright, open, efficient and welcoming. It can be new or renovated, in downtown or suburbia. Wherever you find it, the Healthy House is characterized by five key elements.

1. Occupant Health
Healthy Housing promotes superior quality of indoor air, water and lighting.

2. Energy Efficiency
Homes account for about 20 per cent of all energy used in Canada. Of this, about 67 per cent is used for space heating and cooling, 18 per cent for lighting and appliances, and 15 per cent for heating water. The Healthy House reduces energy use in all these areas, in all seasons. It minimizes heat loss in winter and gain in summer. It relies on efficient heating and ventilation systems, reduces the consumption of electricity and other fuels, encourages the use of renewable energy and the recovery of energy that would otherwise be lost. It also reduces the energy used in the manufacture of building materials and in house construction.

3. Resource Efficiency
The Healthy House makes efficient use of all our resources. It is also readily adaptable to changing needs. Efficient use is made of building materials, and recycling is encouraged. Durability of building components is essential. The Healthy House also conserves water and energy.

4. Environmental Responsibility
The principles that guide the construction and use of the Healthy House are the cornerstone of environmentally responsible housing. The Healthy House may use alternative water and wastewater systems, encourages site planning that reduces land requirements, minimizes waste generation and pollutant emissions, promotes resource-efficient landscaping and considers broader community planning issues such as transportation. It involves a new way of thinking about how homes and communities contribute to the health of the planet. Houses are becoming smaller and more space efficient with multi-use floor plans. While building lots are smaller, they are more creatively used.

5. Affordability
For the Healthy House to succeed in the marketplace, it must be good for the owner, the builder and future generations. Many features of the Healthy House make it affordable to own, and its design makes it easily adaptable to its occupants’ changing needs.

The Bathroom
While it may not look different, much has changed in the bathroom of the Healthy House. Water, in particular, is much better managed.

Nearly 75 per cent of all water used in the home is used here. Wasted water is money down the drain. With new water-saving devices, bathroom water use can be reduced by as much as 50 per cent with little or no change in lifestyle.

Tips
Water-efficient Toilet (6L or less)
Uses up to 80 per cent less water than a regular toilet.
Dual flush toilets offer even greater savings.
Refer to the maximum performance testing of toilets on the Canadian Water Waste Association (CWWA) website.
Shower Head (9.6 L/minute)
Reduces water use by more than 60 per cent with no loss of performance.
Tile
Tile is easily kept clean and dry and is durable for bathrooms. Carpets are discouraged because they retain moisture, which encourages mold growth.

Water-based Semi-gloss Paint

Semi-gloss paint is washable, durable and enhances a room’s brightness. Use a low-pollutant emission type paint.

Ventilation
Essential for controlling humidity and exhausting odours to the outside. The bathroom can be linked to an integrated house venting system, or a quiet fan (1 sone or less) may vent air directly to the outside.

Caulking
Special low-odour fungicide-free silicone caulking is available.

The Kitchen
The kitchen is a centre of activity in most homes—and an area where water and electricity are frequently wasted. research shows that kitchen appliances can be used more efficiently or more efficient models can be purchased.

The kitchen of the Healthy House is designed to make efficient use of resources and to contribute to a healthier living environment for its occupants.

Materials frequently used in kitchen construction can give off chemical vapours for extended periods so healthier alternatives are recommended.

Tips
Faucet Aerator Taps
A simple and inexpensive aerator tap can reduce water use by more than 60 per cent.

Skylights
A properly designed skylight or light tube reduces the need for artificial light and saves on lighting costs.

Energy-efficient Appliances
Energy-efficient dishwashers, washers and dryers, refrigerators and freezers can cut energy consumption by at least 15 per cent. Some models can reduce energy use by nearly 50 per cent.

Front-loading clothes washers save clothes-drying energy consumption by removing more water.

Waste Reduction and Recycling
Use bins to collect recyclable materials and to separate wet and dry waste.

Use a covered compost bin to store organic waste for composting outside.

Recycle and compost to reduce the volume of household garbage sent to landfills.

Storage
Store materials whose odours can reduce air quality—cleaners, toiletries, compost and garbage—in sealed containers.

Cabinets
Low-toxicity sealers can be used to seal the exposed surfaces of cabinets made with manufactured wood products such as particle board and plywood.

Use low-pollutant-emission board materials and finishes for cabinet construction.

Solid-surface Countertops
These countertops emit few vapours. Because they are reparable, they can last the life of the house.

The underside of countertops should be sealed with a low-odour sealer.

Source Control
Choose materials that emit few chemical vapours.

Plaster walls, for example, are attractive, durable, cleanable and inert.

Ceramic Tile
Set in thinset mortar, ceramic tile is easy to maintain and durable. One type consists of 70 per cent recycled glass.

Ventilation
Ventilation is a must to control cooking-related moisture and odours. An outside-vented quiet range hood or downdraft fan can help keep your kitchen fresh.

Cleaners
Chose natural biodegradable products for cleaning (for example, baking soda, vinegar, borax).

The Living Room and Study
Today, bigger is not necessarily better. In the Healthy House, floor plans make efficient use of space, less building material is needed and less energy is used. Moreover, the emphasis is on open, adaptable, multi-use space that can change with your personal needs.

Tips
Large Windows
Generous windows let in natural light and give your house a more spacious appearance. South-facing windows allow for substantial heating from the sun. Exterior shades can prevent summer overheating. Frame material, special coatings, the number of panes of glass, gas between panes and spacer materials all contribute to energy efficiency of windows.

Area and Task Lighting
Wiring your home so that the lights can be individually controlled lets you illuminate specific areas of a room independently. Lighting the whole room wastes electricity.

Automatic Timers and Dimmer Switches
Using automatic timers and dimmers saves electricity.

Energy-efficient Lighting
Compact fluorescent light bulbs use 75 per cent less energy than the incandescent variety. Halogen bulbs are another environmentally responsible choice. Both types last longer than conventional bulbs. Make sure compact florescent lights (CFL) are disposed of properly as they contain mercury.

Natural Furniture
Furniture made from low-emission, natural materials—wool rugs, sofas and chairs made of untreated cotton with hardwood frames—makes for a healthy indoor environment.

The Hidden Home
How we build our homes has a great effect on occupant health, energy and resource efficiency, the environment, and housing economy. Applying the principles of the Healthy House can lead to important but often simple changes in construction practices and the selection of materials. These are at work for you behind the finished walls and floors of the Healthy House.

Tips
Sealed Concrete Slab Floor
A low-emission, water-based sealer provides a lowmaintenance finish while eliminating concrete dust.

Rigid Board Insulation

Placed under the concrete slab, this high-performance, waterproof insulation helps raise the temperature of the floor slab and increases comfort. It reduces heat loss by up to 75 per cent.

Polyethylene Plastic Sheeting

To prevent soil gases from entering the house, place this sheeting between the floor slab and foam board insulation. It reduces moisture seepage by breaking the soil’s natural capillary action.

Kiln-dried, Finger-jointed Spruce Studs

Spruce is a domestic, fast-growing, renewable softwood.

It also has the lowest chemical content of the softwoods, so it has a reduced impact on the quality of the indoor air. Finger joints connect short sections of lumber, reducing mill waste while conserving resources.

Birch Trim and Moulding
Birch, a fast-growing domestic hardwood, emits few chemicals and is very durable. It is an excellent choice for decorative trim and moulding when sealed with a water-based dispersion urethane, a low-odour finish.

Fibre-reinforced Drywall
This gypsum drywall minimizes taping, filling and sanding. It contains recycled material and creates less dust and volatile chemicals during installation.

Airtight Drywall Barrier System

Including low-density polyvinyl chloride (PVC) foam tape and low-emission silicone caulking, this drywall system eliminates drafts and minimizes the entry of outdoor air pollutants and moisture through the building structure. It also helps reduce heat loss due to air leakage by 75 per cent.

Vapour Diffusion Sealer

When applied to all interior gypsum board surfaces, this low-emission sealer retards vapour diffusion into insulated wall cavities and serves as a primer for paint.

Interior Water-based Paint

Use low pollutant emission paint to reduce vapours.

Sunspace
Properly designed and constructed sunspace provides passive heating from the sun and offers occupants a warm, sunny place during the winter.

The Mechanical Room
Ventilation equipment is as essential to comfort as the furnace, water heater and dehumidifier. You can economize by integrating the functions of all your mechanical equipment. You can also save by using smaller components because higher levels of insulation reduce heating and cooling demands.

Tips
Ventilation Intake and Exhaust
Exercise care when designing and locating ventilation intakes and exhausts. Ventilation exhaust must not re-enter the house. Intakes should not be near an outside pollution source or inaccessible for cleaning and inspecting.

Air Filtration
Odours and particles, including molds, dust and pollen, should be removed from indoor air. Pleated paper filters remove fine particles that conventional glass fibre filters cannot. Ventilation systems can be designed to accommodate highefficiency filters to remove dust particles from outdoor air.

Heating Equipment
The equipment that heats the air and water in our homes has improved dramatically. Today, high-efficiency condensing furnaces, heat pumps well-suited to cold climates, and integrated space and water heating systems are commercially available.

When choosing a high-efficiency furnace, ensure it has a higher-efficiency fan motor as well to reduce electricity consumption.

Thermal Storage
Passive solar design techniques can be combined with high mass elements (for example, concrete floors) to store daytime solar energy for use during the night. Extra water heaters can be used to heat and store hot water during the night when there is excess electricity capacity. This stored energy can be used later when it is needed.

Ducting
To ensure the efficient supply and return of ventilated air, ductwork must be well design and installed. Ducts should be airtight yet accessible for cleaning.

Water-based Duct Sealer
Using a water-based sealer (mastic) is the best way to seal ducts to ensure efficient distribution of heating, cooling and ventilation air.

Heat Recovery Ventilation System (HRV)
HRVs help provide healthy indoor air quality. They can recover 70 per cent of the heat from stale indoor air while providing a continuous supply of tempered fresh air to the home. This reduces ventilation costs. This system draws fresh, filtered air into the home while removing stale indoor air moisture and odours. Together, the fresh air system and associated heat recovery ventilation provide a healthier, durable, more comfortable home.

Pure Water System
If it is necessary to improve water quality, consider installing a separate drinking water filter with its own kitchen tap. Water purification systems for the whole house are also available.

Gas-fired, Direct Vent, Fan-assisted or Sealed

Hot Water Tank
These appliances reduce the risk of flue gas spillage into the house while improving energy efficiency.

Central Vacuum
The central vacuum system should direct its exhaust outside the house, so it removes dust directly to the outdoors. This eliminates the kicked-up dust common to conventional vacuum cleaners.

Healthy Landscaping
Resource-efficient landscaping contributes to all the elements of the Healthy House—health, energy, resources, affordability and the environment. It can provide an area for growing food, a welcome microclimate (for example, shade, protection from wind) for the home, and reduce stormwater runoff. In addition, through well-designed landscaping, the garden need not be expensive to construct nor tedious to maintain.

Tips
Cisterns
Cisterns (water storage tanks) are an effective way to collect and save rainwater. They can provide water for all outdoor needs and reduce use of treated potable water.

Drip Irrigation System
A drip irrigation system, placed on or below ground level, reduces water losses due to run-off and evaporation in comparison to conventional sprinkler systems.

Native Grasses
Switch from thirsty, exotic grasses to hardy native varieties, and limit lawns to social and play areas.

Trees and Shrubs
Native trees and shrubs need less water than grass. Because their roots are deeper, they often do not need watering. They also provide privacy, shading and pleasure.

Waste Reduction and Recycling
With a backyard composter and garden, you can put most of your food wastes to good work where they belong—back in the land.

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