出租物业
外国投资者如果在加拿大拥有物业用于出租。联邦税务部门规定，业主必须委託一名代理人负责按时缴交税款。最简单的做法是以私人名义买屋。但是如果拥有多个物业，就应该考虑开设一间专门管理物业的有限公司，由业主担任大股东。依据加国法律，有限公司可以是100%由非居民持有。最复杂的办法是成立信托或釆取合伙的方式。这里就不一一讲述，具体条款可以咨询会计师。
投资房地产可以靠收租获得回报，又可以在转售时赚钱。租金属于应课税收益。如果有收租，外国业主必须在本地有一名代理人，负责收租和交税。这名代理人可以是律师、会计师，经纪，也可以是亲戚朋友。代理人取得业主授权后，为业主处理向税局申报和缴税等税务事项。
作为代理人，需要填报一份NR6的表格，列出物业在一年内的租金收入，和利息、管理费等支出，粗略计算出全年的纯利;但并不包括折旧在内。税局核准了这份资料后，代理人就按月将净租值的25%，连同每月的月结单寄交税局。如果物业出现空置期，没有租金收入的月份，就只需要寄出月结单。税局为所有非居民开立一个账号。代理人如果没有填写NR6表格，就必须按租金的25%交税。这些预缴税是特别向非居民征收。
代理人在年底前再向税局提交新的NR6，并且在第二年的90天内(即3月底前)，向税局作出申报。这份NR6相当于个人入息的T4，列明已经向税局缴纳的税金。这个过程就类似加拿大居民每年报税。在新的NR6表格，由于业主可以申报折旧和其它开支，大多数的业主都可以获得退税。
有些非居民业主，如果在年中取得永久居民身分。那么即使继续出租物业，也不必再交预缴税，但是必须将移民后的租金收入，计算入当年的个人入息内。
出售物业
外国投资者如果想出售再加拿大所拥有的物业，在接到买家的出价(Offer)后，应尽早由律师或会计师向税局申请一份结税证明 (Clearance Certificate)。法律规定必须在交易后的10天内提出申请。投资者要提交物业售价，以及买房时的价格、土地转移税和律师费等总体开支。如果律师未有税局通知，收到证明，就必须扣起售价的25%，存放在信托户口，直到有税局的证明，才可以将差额交到卖家手上。加国无忧 51.CA
还有一个大家忽视的问题，作为投资者，由于结税证明(Clearance Certificate)未有计算卖房时的经纪和律师费等开支，因此卖家实际上是多缴税，要在第二年报税时才能取回退税。不少外国投资者以为卖房后就一了百了，忽略了向税局追讨超额纳税的金额。
如果非居民取得永久居民身份以后，将以前购买的出租物业改为自住，就要注意物业升值的问题。应在移民后把房子进行估价。因为买房子到移民期间房子的升值，算是资产增值，要缴税。移民后自住的物业，不算资产增值。不必缴税。
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47 Citadel Ridge Close NW in Calgary: Citadel Detached for sale : MLS®# A2273629
47 Citadel Ridge Close NW Calgary T3G 4V4 
$575,000Residential- Status:
- Active
- MLS® Num:
- A2273629
- Bedrooms:
- 1
- Bathrooms:
- 1
- Floor Area:
- 1,414 sq. ft.
1400+ sq foot custom built bungalow in Citadel! Vaulted ceilings, south facing backyard, walk out basement. The home offers a lot of potential. This is a court ordered sale More detailsListed by First Place Realty- HUI ZHAO
- TREC The Real Estate Company
- 1 (403) 3995168
- Contact by Email
- zhaohuihouse 微信号
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25 Cornerstone Manor NE in Calgary: Cornerstone Detached for sale : MLS®# A2272694
25 Cornerstone Manor NE Calgary T3N 1G5
$650,000Residential- Status:
- Active
- MLS® Num:
- A2272694
- Bedrooms:
- 4
- Bathrooms:
- 3
- Floor Area:
- 2,138 sq. ft.
Welcome to this Jayman-Built home with 4 BEDROOMS UP and an ATTACHED REAR DOUBLE GARAGE and a South backyard. At just over 2137 sq ft, this is a great home that can grow with your family. Some bonuses include upgraded kitchen and appliances with island and eating bar, main floor den, walk-in pantry and high ceilings. Upstairs you will find 4 bedrooms, with a massive primary bedroom and walk-in closet. The primary ensuite is a luxurious 5 piece with his/her vanities plus a shower and tub. You will also find the laundry room upstairs. The large (nearly 1000 sq ft) basement is where you can let the kids play or use it for storage. There is a hot water-on-demand. This home has been well-cared-for and has very good access to Stoney Trail and lots and lots of amenities in the area. More detailsListed by Royal LePage Benchmark- HUI ZHAO
- TREC The Real Estate Company
- 1 (403) 3995168
- Contact by Email
- zhaohuihouse 微信号
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16 Abalone Crescent NE in Calgary: Abbeydale Detached for sale : MLS®# A2269468
16 Abalone Crescent NE Calgary T2A 6Y7
$465,000Residential- Status:
- Active
- MLS® Num:
- A2269468
- Bedrooms:
- 3
- Bathrooms:
- 2
- Floor Area:
- 1,230 sq. ft.
Fantastic opportunity in the family-friendly community of Abbeydale! This well-located 3-bedroom home sits on a quiet crescent within walking distance to schools, parks, and transit. The property offers excellent potential for buyers/ investors looking to build sweat equity. The main level features a bright front living room and a functional kitchen layout with plenty of cabinet space and room to personalize. Upstairs, you’ll find three good-sized bedrooms and a 3pc bathroom. The partially finished basement Includes a large family room area and there is also a large mechanical/storage/laundry room. Outside, enjoy the large fenced backyard with room for kids, pets, and gardening. The property also includes a full-width front porch and a large rear deck. Don't miss your change to make this affordable home your own! More detailsListed by RE/MAX House of Real Estate- HUI ZHAO
- TREC The Real Estate Company
- 1 (403) 3995168
- Contact by Email
- zhaohuihouse 微信号
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243 Erin Meadow Close SE in Calgary: Erin Woods Detached for sale : MLS®# A2272094
243 Erin Meadow Close SE Calgary T2B 3E6
$540,000Residential- Status:
- Active
- MLS® Num:
- A2272094
- Bedrooms:
- 3
- Bathrooms:
- 1
- Floor Area:
- 1,010 sq. ft.
Welcome home to this fantastic 3 bedroom bi-level detached home, with a fully finished basement and a double detached garage. More detailsListed by Century 21 Masters- HUI ZHAO
- TREC The Real Estate Company
- 1 (403) 3995168
- Contact by Email
- zhaohuihouse 微信号
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191 Applebrook Circle SE in Calgary: Applewood Park Detached for sale : MLS®# A2270218
191 Applebrook Circle SE Calgary T2A 7T3
$555,000Residential- Status:
- Active
- MLS® Num:
- A2270218
- Bedrooms:
- 5
- Bathrooms:
- 3
- Floor Area:
- 1,213 sq. ft.
Welcome to this bi-level home in Applewood Park! Tucked away on a quiet street and in a cul-de-sac, this 5-bedroom property offers a spacious, open-concept layout perfect for families and entertaining alike. The bright kitchen features stainless steel appliances and flows seamlessly into the dining area and generous living room. The main level also includes a large primary bedroom complete with a walk-in closet and 4-piece ensuite, plus two additional bedrooms and a full bath. The fully finished lower level features an illegal basement suite that includes a large family room with an electric fireplace, kitchen, two additional bedrooms, full bathroom and private laundry. Situated on a pie-shaped lot, the property also includes a heated double garage with 220 wiring. More detailsListed by eXp Realty- HUI ZHAO
- TREC The Real Estate Company
- 1 (403) 3995168
- Contact by Email
- zhaohuihouse 微信号
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1128 Riverdale Avenue SW in Calgary: Elbow Park Detached for sale : MLS®# A2269719
1128 Riverdale Avenue SW Calgary T2S 0Y8
$3,900,000Residential- Status:
- Active
- MLS® Num:
- A2269719
- Bedrooms:
- 4
- Bathrooms:
- 4
- Floor Area:
- 3,795 sq. ft.
Welcome to Elbow Park! Nestled along the banks of the Elbow River and located on the prestigious Riverdale Avenue—one of Calgary’s most desirable streets—this stunning 3,795 sq ft home offers breathtaking river views, exceptional design, and the ideal spaces your family has been dreaming of. Designed with openness and elegance in mind, the home features soaring vaulted ceilings, floor-to-ceiling windows, and two cozy fireplaces that enhance the inviting atmosphere. The open-concept main level boasts a bright living room, a quiet home office, a formal dining room, and a spacious family room. The gourmet kitchen is a chef’s dream with granite countertops, a breakfast nook, and a casual eating area. Upstairs, the luxurious primary suite overlooks the river and includes a private retreat, two generous walk-in closets, and a spa-like 6-piece ensuite. Two additional bedrooms share a 4-piece bathroom, and a bright loft area offers views over the family room below. The fully developed lower level includes a media/family room, two more bedrooms, an exercise room, and a 3-piece bathroom. Step outside to enjoy the peaceful setting featuring river views, a large concrete patio, and a professionally landscaped yard perfect for relaxation and entertaining. More detailsListed by Grand Realty- HUI ZHAO
- TREC The Real Estate Company
- 1 (403) 3995168
- Contact by Email
- zhaohuihouse 微信号
Data was last updated December 7, 2025 at 08:05 PM (UTC)
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