2016年开始，卖自住房的请注意税务局的新规定

quebec

2016年开始，卖自住房的请注意税务局的新规定


报告个人（信托除外）出售您的主要居住地

2016年10月3日，政府宣布对加拿大税务局关于出售主要居所的报告要求进行行政变更。

当您出售您的主要居所或当您被认为已经出售，通常您不必报告销售您的所得税和福利回报，您不必为出售的任何收益纳税。 如果您有资格享受全部所得税豁免（主要居住豁免），则属于这种情况，因为该财产是您拥有的每年的主要居所。

从2016年税务年度开始，一般到2017年4月底，您将被要求报告您的所得税和福利回报的基本信息（收购日期，处置收益和描述财产） 申请全部主要居住豁免。

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http://www.cra-arc.gc.ca/gncy/bdgt/2016/qa11-eng.html


Reporting the sale of your principal residence for individuals (other than trusts)

On October 3, 2016, the Government announced an administrative change to Canada Revenue Agency’s reporting requirements for the sale of a principal residence.

When you sell your principal residence or when you are considered to have sold it, usually you do not have to report the sale on your income tax and benefit return and you do not have to pay tax on any gain from the sale. This is the case if you are eligible for the full income tax exemption (principal residence exemption) because the property was your principal residence for every year you owned it.

Starting with the 2016 tax year, generally due by late April 2017, you will be required to report basic information (date of acquisition, proceeds of disposition and description of the property) on your income tax and benefit return when you sell your principal residence to claim the full principal residence exemption.