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。
191 Applebrook Circle SE
Applewood Park
Calgary
T2A 7T3
$555,000
Residential
beds: 5
baths: 3.0
1,213 sq. ft.
built: 1995
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.
General Info:
Property Type:
Residential
Property Sub Type:
Detached
Condo Type:
Not a Condo
Transaction Type:
For Sale
Possession:
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Possession Date:
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Suite:
Yes
Home Style:
Bi-Level
Total Living Area:
1,213 sq. ft. 113 m2
Main Level Finished Area:
1,213 sq. ft. 113 m2
Lower Level Finished Area:
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Above Grade Finished Area:
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Below Grade Finished Area:
986 sq. ft. 91.6 m2
Taxes:
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Tax Assessed Value:
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HOA Fee Includes:
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Acreage:
No
Lot Area:
4,251 sq. ft. 395 m2
Lot Frontage:
18'10½" 5.75 m
Acres Cleared:
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Acres Cultivated:
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Acres Irrigated:
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Acres Leasehold:
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Acres Not Cultivated:
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Acres Freehold:
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Acres Seeded:
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Acres Tame Hay:
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Acres Treed:
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Acres Waste:
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Acres Water Rights:
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Front Exposure:
Southeast
Reg. Size:
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Reg. Size Includes:
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Levels:
Bi-Level
Total Rooms Above Grade:
6
Year built:
1995
(Age: 30)
Bedrooms:
5
(Above Grd: 3)
Bedrooms Above Grade:
3
Bedrooms Below Grade:
2
Bathrooms:
3.0
(Full:3, Half:0)
Plan:
9410641
Additional Info:
Heating:
Fireplace(s), Forced Air
Basement:
Full, Finished, Separate/Exterior Entry
Foundation:
Poured Concrete
New Constr.:
No
Construction Material:
Vinyl Siding, Wood Frame
Structure Type:
House
Roof:
Metal
Ensuite:
Yes
Flooring:
Linoleum, Vinyl
Cooling:
None
Fireplaces:
1
Fireplace Details:
Basement, Electric
Garage:
Yes
Garage Spaces:
2
Parking:
Double Garage Detached, Heated Garage
Parking Covered:
1
Parking Places:
3
Parking Total/Covered:
3 /
1
Laundry Features:
In Basement, Main Level, Multiple Locations
Community:
Applewood Park
Inclusions:
All Appliances are sold "as is where is"
Room Information:
Floor
Type
Size
Other
Main Floor
Kitchen
10'7" 3.23 m × 10'6" 3.20 m
Main Floor
Dining Room
10'6" 3.20 m × 8'5" 2.57 m
Main Floor
Living Room
14'11" 4.55 m × 12'7" 3.84 m
Main Floor
Bedroom - Primary
14'3" 4.34 m × 13'8" 4.17 m
Main Floor
Bedroom
10'3" 3.12 m × 9'1" 2.77 m
Main Floor
Bedroom
10'3" 3.12 m × 9'2" 2.79 m
Basement
Kitchen
14'4" 4.37 m × 10'4" 3.15 m
Basement
Game Room
18'5" 5.61 m × 16'7" 5.05 m
Basement
Bedroom
11'1" 3.38 m × 7' 2.13 m
Basement
Bedroom
11'10" 3.61 m × 11'4" 3.45 m
Basement
Furnace/Utility Room
14'1" 4.29 m × 6'11" 2.11 m
Bathrooms:
Floor
Ensuite
Pieces
Other
Main Floor
Yes
4
Main Floor
No
4
Basement
No
4
Land Info:
Title to Land:
Fee Simple
Community Features:
Playground, Schools Nearby, Shopping Nearby, Sidewalks
Interior Features:
Laminate Counters, No Animal Home, No Smoking Home, Open Floorplan, Separate Entrance, Vaulted Ceiling(s)
Exterior Features:
Other
Patio And Porch Features:
Other
Lot Features:
Back Lane, Back Yard, Cul-De-Sac, Front Yard, Lawn, Pie Shaped Lot
Num. of Parcels:
0
Fencing:
Partial
Region:
Calgary
Zone:
CAL Zone E
Zoning:
R-CG
Listing Info:
Listed Date:
Nov 13, 2025
Days on Mkt:
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Front Exterior - Located in a quiet cul-de-sac
Front entrance with ample closet space
Front entrance with ample closet space
Living Room with multiple windows
Living Room with multiple windows
Living Room with multiple windows
Living Room with multiple windows
Kitchen with stainless steel appliances
Kitchen with stainless steel appliances
4pc Guest Bathroom on main floor
Master Bedroom with Walk-In Closet & 4PC Ensuite
Lower family room with electric fireplace
Lower family room with electric fireplace
Lower family room with electric fireplace
Basement kitchen in illegal basement suite
Basement kitchen in illegal basement suite
Basement kitchen in illegal basement suite
Bedroom 4 located in the basement
Bedroom 4 located in the basement
Bedroom 5 located in the basement
Bedroom 5 located in the basement
4pc bathroom located in the basement
Pie-shaped backyard with carport & double detached garage that is heated and has 220V wiring
Pie-shaped backyard with carport & double detached garage that is heated and has 220V wiring
Double detached garage is heated and has 220V wiring
Pie-shaped backyard with carport & double detached garage that is heated and has 220V wiring
Listed by eXp Realty
Data was last updated December 8, 2025 at 06:05 AM (UTC)
Area Statistics
Avg price per sq.ft.:
$370.44