房主可以是孩子吗?

[b4w]

您好幽默，大家拿的遗产免税额是无极限。

也许搂住也不知道呢，所以琢磨这些妖鹅儿

 

[dhqq]

也许楼主考虑的是第二套房子的税收问题.

 

[shanhualanman]

对只有小几百万遗产的人来说，加拿大的capital gain/loss游戏不如有遗产免税额来得实惠。

您好幽默，大家拿的遗产免税额是无极限。

 

[dhqq]

加拿大的遗产是税后的. 先把你的资产按market value对你本人上capital gain 的税. (对死人也要上税). 然后, 剩下的钱就可以由子女直接继承了. 子女不上税.

 

[b4w]

这里不是说住房嘛，自住房遗给后代不上税，神马 capital gain 啥的都不算。

 

[Ayin_Ottawa]

这里不是说住房嘛，自住房遗给后代不上税，神马 capital gain 啥的都不算。

这是中国梦！

加拿大现实是：如果一个人（特别是夫妻中的最后一个人）死了以后，一切按fair market value来算总帐。交完税后，孩子们就可以分了。税后的钱，孩子们拿去花，不上税。

至于房子，FMV减去Cost 按Capital gain算账。
http://www.rbcds.com/taxes-at-death.html

 

[b4w]

这是中国梦！

加拿大现实是：如果一个人（特别是夫妻中的最后一个人）死了以后，一切按fair market value来算总帐。交完税后，孩子们就可以分了。税后的钱，孩子们拿去花，不上税。

至于房子，FMV减去Cost 按Capital gain算账。
http://www.rbcds.com/taxes-at-death.html

你给的 RBC在谈论 all capital property，到底什么是 capital property 我没工夫茶，我听到的是另外的说法：
http://blog.taxresource.ca/tax-on-the-principal-residence-after-death/

When a taxpayer dies their principal residence is deemed to have been sold at the date of death. The estate of the deceased therefore acquires the property at the property’s value at the date of death. The deceased is entitled to claim the principal residence exemption up to the date of death.

If the terms of the Will leaves the property to an adult child who does not have a principal residence for tax purposes, then the beneficiary may claim the principal residence exemption from the date of death forward.

If the property is sold outright to an outside party then a taxable capital gain or loss will be incurred based on the value of the property as of the date of death and the subsequent sale date.

In order to maximize the principal residence exemption, you should leave your principal residence to a beneficiary who will be eligible to claim the principal residence exemption. This means you will have to leave the property to an adult child who does not own their own home.

就是说夫妻最后一个人死的时候，自住房产相当于按死的那一天 Fair market value 卖出，和没死的人一样，卖自住房不上税，然后如果有遗嘱给*没有自住房*的子女，那么他获得自住房，将来卖这个房子也不上税；如果给*已经有自住房*的子女，这个算子女的投资房，老子也不交税，子女将来卖出要交税；如果谁也不给，委托人卖出换钱再分遗产，那么卖出价和死的那天FMV之间的差价，按 capital gain/loss计算，gain要交税，loss抵税。所以最好遗嘱把房子写给没有住房的子女，这样就清爽了。

 

[Ayin_Ottawa]

你给的 RBC在谈论 all capital property，到底什么是 capital property 我没工夫茶，我听到的是另外的说法：
http://blog.taxresource.ca/tax-on-the-principal-residence-after-death/

When a taxpayer dies their principal residence is deemed to have been sold at the date of death. The estate of the deceased therefore acquires the property at the property’s value at the date of death. The deceased is entitled to claim the principal residence exemption up to the date of death.

If the terms of the Will leaves the property to an adult child who does not have a principal residence for tax purposes, then the beneficiary may claim the principal residence exemption from the date of death forward.

If the property is sold outright to an outside party then a taxable capital gain or loss will be incurred based on the value of the property as of the date of death and the subsequent sale date.

In order to maximize the principal residence exemption, you should leave your principal residence to a beneficiary who will be eligible to claim the principal residence exemption. This means you will have to leave the property to an adult child who does not own their own home.

就是说夫妻最后一个人死的时候，自住房产相当于按死的那一天 Fair market value 卖出，和没死的人一样，卖自住房不上税，然后如果有遗嘱给*没有自住房*的子女，那么他获得自住房，将来卖这个房子也不上税；如果给*已经有自住房*的子女，这个算子女的投资房，老子也不交税，子女将来卖出要交税；如果谁也不给，委托人卖出换钱再分遗产，那么卖出价和死的那天FMV之间的差价，按 capital gain/loss计算，gain要交税，loss抵税。所以最好遗嘱把房子写给没有住房的子女，这样就清爽了。

正常情况下，孩子们不和父母住了。如果还和父母住，那就有问题了，要么孩子独立不了，要么婚姻/财务失败。

所以，你写的情况特殊。