个人报税

1、税务授权：为了提高报税结果的准确性、全面性和合规性，没有完成对我们授权的客户，请按照指引《税务授权》尽快完成对我们的税务授权。已经授权的客户，可以省去本步骤；

2、注册Portal：我们已经采用全新的报税系统，附带Portal功能，我们免费给予VIP和公司客户使用。收到我们发出的Portal注册邀请邮件的客户，请按照指引《注册Portal》完成注册。已经注册的客户，可以省去本步骤。没有注册Portal的客户，请采用电邮方式发送报税资料和数据给我们；

3、提交数据：下载、填报《报税资料基本信息表》后，连同其他报税资料上传到Portal(对应年份文件夹)，并电邮/电话告知我们数据已提交。没有注册Portal的客户，请采用电邮方式发送给我们。新客户需要填写表格里所有适用信息，老客户仅填写表格中需要变更的信息；

4、沟通结果：根据客户提供的报税资料和数据，我们编制好报税表后发至Portal，并电邮告知客户，查看、修改、补充报税信息。没有注册Portal的客户，我们会通过电邮发给客户报税表初稿，请客户查看、修改、补充报税信息；

5、T183签名：客户对报税表没有异议后，在T183表格签名后上传至Portal或电邮给我们；

6、通知收费：我们根据公司定价和实际工作量，向客户提交最终收费金额。如需发票或收据，请另行告知我们；

7、税表传送：收到已签名的T183表格和客户付款后，我们将报税表发至(Efile)税务局CRA，并将已经申报的报税表发至Portal，或电邮给客户，供客户以后查看和下载；

8、结清税款：客户根据报税结果和评税信，结清应付税款或查收应收退税，请看指引：支付税款。

如果您有如下需要特别关注的事项，请在提交报税资料时电邮告知我们：

1、自雇及HST申报；

2、出租房和投资房买卖；

3、自住房性质变更，45(2)、45(3)信件；

4、RRSP供款与抵扣；

5、托儿费、医药费、捐赠费等抵扣；

6、OTB、牛奶金、老年福利等；

7、海外收入、海外资产申报；

8、投资收入、投资费用和利息支出；

9、Foreign tax credit；

10、家庭护理、残障福利；

12、家庭成员、地址变动；

13、婚姻变动；

14、税务居民变动；

15、其他需要特别关注的事项。

如果结束加拿大税务居民，必须进行最后一次报税，即需要申报离境税。

1、确定离境日期。离境前是加拿大税务居民，需要申报全球收入。离境后不是加拿大税务居民，仅申报来源于加拿大的收入。离境当年的税收抵免根据当年在加拿大居住天数比例进行折算。

2、视同销售原则。加拿大税务局（CRA）会视作纳税人在离境前的瞬间，以公平市场价值（FMV）出售了大部分财产，并计算资本利得和资本利得税。

3、适用视同销售的资产：

• • 上市公司或私人公司的股份。

  • 互惠基金（Mutual funds）及合伙企业权益。

  • 海外房产。

  • 价值超过 $10,000 的特定个人使用财产（如艺术品或珠宝）。

4、可以豁免视同销售的资产：

• • 加拿大的房地产： 由于加拿大保留了在您未来实际出售此类房产时的征税权，因此离境时不作为视同销售。

  • 注册账户： RRSP、RRIF 和 TFSA 不作为视同销售。

  • 退休金： 退休金福利不作为视同销售。

5、离境税需要额外填报的表格：

• • T1243 表： 用于计算视同销售产生的资本利得或损失。

  • T1161 表： 离境时持有的总资产（包括豁免资产）价值超过 $25,000，在本表列出资产清单。未能申报 T1161 表可能会面临最高 $2,500 的罚款。

6、延期纳税。如果离境税产生大额税单，CRA 允许申请延期支付，直到实际出售该资产。

• • 如果视同销售产生的联邦税额超过 $16,500，必须向 CRA 提供充分的担保（如信用证或资产抵押）。

  • 在资产实际出售前，延期支付的税款通常不计利息。

多次变换税务居民的规则参考如下：

Returning to Canada after a period of non-residency triggers several unique tax provisions. The most significant rules focus on "unwinding" the departure tax you may have paid when you initially left.

Here are the key "re-entry" rules for an emigrant returning to Canada:

1. The "Unwinding" Election (Section 128.1)

If you paid departure tax (deemed disposition) on assets when you left Canada, and you still own those same assets when you return, you can file a special election to "undo" that tax.

• Subsection 128.1(6): This allow you to elect to have the deemed disposition that occurred at departure treated as if it never happened (or was for a lesser amount).

• Benefit: This effectively eliminates the tax bill from your departure year.

• Trade-off: Your Adjusted Cost Base (ACB) for those assets resets to what it was before you left. You are essentially choosing to defer the tax until you actually sell the assets in the future.

2. The 60-Month (5-Year) Exception

There is a specific rule for people who were "short-term" residents. If you were resident in Canada for 60 months or less during the 10-year period before you last emigrated:

• You are generally exempt from departure tax on any property you owned when you first arrived in Canada (or inherited while you were here).

• If you fall into this category, re-entry is simpler because you likely didn't have a deemed disposition to "unwind" for those specific assets.

3. Resetting the Tax "Clock" (ACB Step-Up)

For assets you acquired while living abroad, Canada provides a "fresh start" upon your return:

• Deemed Reacquisition: On the day you become a resident again, you are deemed to have disposed of and immediately reacquired your worldwide assets at their Fair Market Value (FMV).

• This "bumps up" your cost base so that Canada only taxes the gains that accrue after you move back.

• Note: This does not apply to "Taxable Canadian Property" (like Canadian real estate), as Canada maintains the right to tax that regardless of your residency.

4. Administrative Requirements

• Form T1161: If you are returning and still hold significant foreign assets, you may need to resume filing Form T1135 (Foreign Income Verification Statement) if the cost of those assets exceeds $100,000 CAD.

• Part-Year Return: For the year of your return, you will file a "part-year" tax return. You report worldwide income from the date of your re-entry to December 31, and only Canadian-source income for the period before your arrival.

5. TFSA & RRSP Considerations

• TFSA Room: You do not accumulate TFSA contribution room for the years you were a non-resident. However, the moment you become a tax resident again, you gain the full annual room for that current year.

• RRSP: Your existing RRSP "room" remains frozen while you are away. You can begin contributing again as soon as you are a resident, using your previously carried-forward room.