海外资产的申报

brucekuang · 发表于 2014-3-19 11:12

说的很有道理！

有些不是很专业的会计替常年不住在加拿大的人士申请消费税，是不对的。

Post by franklion555;3364289
加拿大是承认双重国籍, 公民或永久居民可以选择是加拿大税务居民, , 选择在加申报收入. 地址提供的只是联系方式的地址, 我的系统有一拦: 你的地址是否是你的居住地址,我选择 no. 如果不符合申请团结税和gst退税条件, 我不替他们申请就是.

xiao li zhong cpa

likesummer · 发表于 2014-3-20 12:25

Post by brucekuang;3364375
说的很有道理！

有些不是很专业的会计替常年不住在加拿大的人士申请消费税，是不对的。

有人某一年在加拿大三个月（第二年呆了四个月，所以算税务居民），第一年的三个月和第二年的四个月是可以申请消费税退税和团结税，其它时间不在加拿大，不能申请消费退税和团结税。

这种情况怎么具体操作呢？因为报税的时候，只能选‘是’或者‘否’，没有具体月份可以选择的

brucekuang · 发表于 2014-3-20 23:41

1. Are you eligible for the credit? GST

You are eligible for this credit if, you are a resident of Canada for income tax purposes in the month prior to and at the beginning of the month in which the GST/HST credit is issued and at least one of the following applies:

You are 19 years of age or older before the month in which we make a quarterly payment;
You have (or previously had) a spouse or common-law partner; or
You are (or previously were) a parent and live (or previously lived) with your child.
If you will turn 19 before April 1, 2014, you can apply for this credit on your 2012 tax return. For more information, see "Will you turn 19 before April 1, 2014?".

Solidarity Tax Credit
Eligibility requirements

You are eligible for the solidarity tax credit if, at the beginning of a month included in the period from July 1, 2014, to June 30, 2015, you meet all of the following requirements:

You are 18 or older or, if you are younger than 18, you
have a spouse;
are the father or mother of a child who lives with you; or
are recognized as an emancipated minor by a competent authority (such as a court).
You are resident in Québec.
You or your spouse is
a Canadian citizen;
a permanent resident or a protected person, within the meaning of the Immigration and Refugee Protection Act; or
a temporary resident or the holder of a temporary resident permit, within the meaning of the Immigration and Refugee Protection Act, who has been living in Canada for the preceding 18 months.
However, you are not eligible for the solidarity tax credit

for the month(s) at the beginning of which you are confined to a prison or similar institution; or
for the month(s) in which someone receives the child assistance payment from the Régie des rentes du Québec with regard to you.

只要你被确定为加拿大的税务居民和魁省居民，你就可以申请这两个消费税。

Post by likesummer;3364781
有人某一年在加拿大三个月（第二年呆了四个月，所以算税务居民），第一年的三个月和第二年的四个月是可以申请消费税退税和团结税，其它时间不在加拿大，不能申请消费退税和团结税。

这种情况怎么具体操作呢？因为报税的时候，只能选‘是’或者‘否’，没有具体月份可以选择的

brucekuang · 发表于 2014-4-7 06:48

海外资产的申报，要注意前后的一致性。当然某些资产的功能会改变，例如去年自住的房子今年经营性的。经营性的房子也有可能变自住的，例如以前出租的，现在变成自住的。

brucekuang · 发表于 2014-5-10 21:57

海外资产的申报，必须在4月30日期限前邮寄OTTAWA, 否则过期会被每天罚25元，最高罚2500加利息。已经有朋友收到罚单。

brucekuang · 发表于 2014-5-11 23:51

Failure to comply

(7) Every person (other than a registered charity) or partnership who fails
(a) to file an information return as and when required by this Act or the regulations, or
(b) to comply with a duty or obligation imposed by this Act or the regulations
is liable in respect of each such failure, except where another provision of this Act (other than subsection 162(10) or 162(10.1) or 163(2.22)) sets out a penalty for the failure, to a penalty equal to the greater of $100 and the product obtained when $25 is multiplied by the number of days, not exceeding 100, during which the failure continues