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在加拿大 哪些资产转移不用交税?
December 9, 2019

加拿大与美国不同,没有遗产税,但有经常听人说,人去世是要需要交很多税,这又是怎么回事呢?其实人去世时交的不是遗产税,而是资本增值税。加拿大税法有一条规定:死亡时视同出售(Deemed Dispositions upon Death)。指的的是什么呢? 人去世后名下的资产需要清算,增值部分视同实现了,需要申报交税。也就是说人去世后还不能一了百了,仍存在税务问题,还要把税报了,把应交的税交了,当然只能由其受托人来申报缴交了。

有关资本增值的一般税务原则是:实现的资本增值的一半要计入纳税人当年的收入交税,而实现的资本亏损则只能用于抵减纳税人过去三年以来的资本增值,或用于抵减未来的资本增值,不能用于抵减当年的其它收入。例如,王先生20年前购买一投资物业成本为10万加元,现市场价值为100万加元,若王先生去世,这时会引发税务问题。增值部分的90万视同实现需要缴纳资本增值税,即有45万要记入王先生去世那年的收入中。

王先生名下的资产有没有可能不交资本增值税的情形呢? 如果在转移资产时有以下几种情形存在,则可以免交资本增值税。

一是配偶资产转移(Spousal Rollover )。通常投资人在出让其投资物业或将投资物业转移给子女时,会将当时投资物业的市场价格与购买此物业时的成本价格相比较,若有增值,会有资本增值税上缴。但有一个例外,即此物业如果是转给配偶或共同生活的伴侣(Common-law Partner),不存在资本增值税的问题。但配偶或共同生活的伴侣去世时会引发税务问题。例如,王先生20年前购买一投资物业成本为10万加元,现市场价值为48万加元,现王先生因年事已高,决定将物业转移到配偶名下,这种情况不会引发税务问题;如果王先生不幸去世,但物业只是转移到配偶名下,这种情况也不会引发税务问题。但若配偶在王先生去世若干年后也相继去世,这时会引发税务问题。若这时投资物业的价值为100万加元,增值按照最初的成本10万计算,而不是按48万计算,即有90万需要缴纳资本增值税。

二是主要住宅增值税豁(Principal Residence Exemption)。上面谈到的是投资物业的情况。若只拥有用于自己居住的物业,该物业增值的部分不用上缴资本增值税。但任何家庭在任何一年仅能将一套物业指定为自住物业。若父母去世时将自己主要住宅作为遗产留给子女,不存在税务问题,但若子女已经拥有一套主要住宅,则从继承之日起,必须指定其中之一为投资物业,该物业将来转移时会有税务问题。

三是小型生意增值税豁免法则(Small Business Exemption)。若拥有加拿大人控制的私人企业(CCPC)的股份,在出售该股份时有750,000资本增值免税额。另外,合格的农场资产(QualifiedFarm Property)和合格的渔业资产(Qualified Fishing Property)也享受同样的资本增值免税额。若王先生最初投资10万加元于加拿大人控制的私人企业,在王先生去世时若该股份的价值为100万加元,则只有15万需要交纳资本增值税。

四是人寿保险赔偿免税(Life Insurance Benefits Exemption)。购买人寿保险可以将资产转移给受益人,受益人取得的人寿保险赔偿不需要纳税。投资类型的保险,其投资收益在一定的范围和额度內不需要为资本增值和利息收入付税;分红类的保险,保单的分红也不需要纳税,但直接从保单中动用保单内现金价值可能会引发税务问题,而通过第三方抵押贷款的方式间接动用保单内现金价值不会引发税务问题。投入保险的钱与投入RRSP等储蓄计划的钱有所不同,购买RRSP虽然现在所产生的资本利得不需缴税,但将来提款时需要按当时的税率缴税。

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