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主要居所增值免税(Principal Residence Exemption)简介


加国税务居民每年都需要报税。在报税年度,税务居民如处置了房产且产生了资本增值,通常情况下要将资本所得(Capital Gain)计入个人收入,予以计算应缴个人所得税。举例说明,张先生2010年以40万加元购入一处房产,2020年以100万加元出售,实现60万加元的增值。根据加拿大现行税制,资产增值的50%计入应税收入,所以张先生需要将60万加元的50%,即30万计入当年应税收入,最终纳税额取决于张先生当年总计应税收入及相应税率。


但是如果上述房产为张先生的“主要居所”(Principal Residence),张先生则可以享受主要居所增值免税政策,从而上述60万加元的资本增值可实现完全免税。


何为主要居所?

税法第54条对于“主要居所”定义为纳税人家庭拥有并日常居住的住所。其核心要件要求如下:

1. 纳税人需拥有产权(无论单独持有或共同持有)

2. 仅供家庭成员(产权人、配偶、同居配偶及子女)日常居住使用(ordinarily inhabited)


此外需要注意:

  • 住所可以是独立屋、半独立屋、联排屋、公寓、度假屋、房车、船等形式;

  • 住所没有地域限制,可为加国境外住所;

  • 居住时间没有严格限制,可以是一年中的任何一个时间段(some time in a particular year);

  • 税法对主要居所所占的土地面积限定不能超过0.5公顷(5000平方米);

  • 对于拥有多处房产的家庭,尽管可以在纳税年度不同时期内选择居住在不同的住所,但依税法规定,每年每个家庭只能指定一处为主要住宅。只有指定的主要居所享受免税政策,其他处置的房产均需按照税法予以申报并缴纳资本所得。因此,税务居民(房产出售人)应合理选择增值最多的房产为“主要住宅”。


部分自住部分出租,是否适用主要居所增值免税政策?

一套房子部分自住,部分出租,只要满足以下三个条件,同样适用主要居所增值免税政策:

  • 出租部分相对自住部分要相对较小(relatively small)。

  • 未因便于出租而对房屋进行结构改变;

  • 未对出租部分提取过折旧(CCA)。


出售主要住所,是否需要申报?

2016年以前,出售主要居所,只要符合主要居所增值免税政策,无需申报。然而从2016年开始,CRA新规要求税务居民对于出售主要居所,即使享受主要居所增值免税政策,也要进行申报。


出售主要居所,如何申报?

所有在2016年1月1日之后出售的主要居所,在该报税年度,需在T1税表 Schedule 3 中列明以下信息:房产地址、购入年份、处置收益、购入成本、出售处置费用、资本增值金额。同时要在Schedule 3第二页指定主要居所。此外,需要填报T2091表格列明主要居所年度,从而按比例计算相应资本增值金额。


如未进行申报,有何后果?

如果出售主要居所,而未进行申报,则无权获得主要居所税务优惠。如房主忘记在处置房产报税年度进行申报,事后需通知国税局对之前的税表进行修改。国税局会接受过期申报,但可能会对过期申报予以处罚。


免责:此信息为公共法律信息,非法律专业意见,仅供参考。如需法律服务,请联络新起点律师事务所。

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