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。
47 Covewood Park NE
Coventry Hills
Calgary
T3K 4T2
$465,000
Residential
beds: 4
baths: 3.0
1,172 sq. ft.
built: 1997
Featuring a functional layout, this 1,171 sq. ft. two-storey home offers 3 bedrooms, 2.5 bathrooms, and a partially developed basement. Situated on a quiet street in a great location, the home includes a good-sized, south-facing backyard with a sunny south deck and existing landscaping.
An excellent opportunity to build substantial sweat equity, this property is well suited for contractors, investors, or renovation-minded buyers seeking value and potential in a desirable neighbourhood. The roof and siding require extensive repairs and/or replacement. The property is being sold as-is, where-is.
General Info:
Property Type:
Residential
Property Sub Type:
Detached
Condo Type:
Not a Condo
Transaction Type:
For Sale
Possession:
Signup
Possession Date:
Signup
Suite:
No
Num Legal Suites:
0
Num Illegal Suites:
0
Home Style:
2 Storey
Total Living Area:
1,171.71 sq. ft. 109 m2
Main Level Finished Area:
609.58 sq. ft. 56.6 m2
Upper Level Finished Area:
562.12 sq. ft. 52.2 m2
Lower Level Finished Area:
Signup
Above Grade Finished Area:
Signup
Below Grade Finished Area:
6,017.99 sq. ft. 559 m2
Taxes:
Signup
Tax Assessed Value:
Signup
HOA Fee Includes:
Signup
Acreage:
No
Lot Area:
3,164 sq. ft. 294 m2
Lot Frontage:
27'10" 8.49 m
Acres Cleared:
Signup
Acres Cultivated:
Signup
Acres Irrigated:
Signup
Acres Leasehold:
Signup
Acres Not Cultivated:
Signup
Acres Freehold:
Signup
Acres Seeded:
Signup
Acres Tame Hay:
Signup
Acres Treed:
Signup
Acres Waste:
Signup
Acres Water Rights:
Signup
Front Exposure:
North
Reg. Size:
Signup
Reg. Size Includes:
Signup
Levels:
Two
Total Rooms Above Grade:
7
Year built:
1997
(Age: 29)
Bedrooms:
4
(Above Grd: 3)
Bedrooms Above Grade:
3
Bedrooms Below Grade:
1
Bathrooms:
3.0
(Full:2, Half:1)
Plan:
9711881
Additional Info:
Heating:
Forced Air, Natural Gas
Basement:
Full, Partially Finished, None
Foundation:
Poured Concrete
New Constr.:
No
Construction Material:
Vinyl Siding, Wood Frame
Structure Type:
House
Roof:
Asphalt Shingle
Ensuite:
No
Flooring:
Carpet, Linoleum
Cooling:
None
Fireplaces:
0
Garage:
No
Parking:
Off Street, On Street
Parking Places:
1
Parking Total/Covered:
1 /
-
Laundry Features:
In Basement
Community:
Coventry Hills
Inclusions:
"as is where is"
Room Information:
Floor
Type
Size
Other
Main Floor
Kitchen
12' 3.66 m × 10'3" 3.12 m
Main Floor
Dining Room
10'7" 3.23 m × 7'11" 2.41 m
Main Floor
Foyer
5'6" 1.68 m × 5'1" 1.55 m
Main Floor
Living Room
15' 4.57 m × 13' 3.96 m
Upper Level
Bedroom - Primary
13'1" 3.99 m × 12'10" 3.91 m
Upper Level
Bedroom
13'8" 4.17 m × 9' 2.74 m
Upper Level
Bedroom
9' 2.74 m × 8'11" 2.72 m
Basement
Laundry
8'1" 2.46 m × 6'1" 1.85 m
Basement
Family Room
17'4" 5.28 m × 13' 3.96 m
Basement
Bedroom
9'10" 3.00 m × 8'4" 2.54 m
Bathrooms:
Floor
Ensuite
Pieces
Other
Main Floor
No
2
4'11" x 5'2"
Upper Level
No
4
5'9" x 8'2"
Basement
No
3
4'8" x 8'5"
Land Info:
Title to Land:
Fee Simple
Community Features:
Golf, Schools Nearby, Shopping Nearby
Interior Features:
See Remarks
Exterior Features:
None
Patio And Porch Features:
None
Lot Features:
Back Lane, Rectangular Lot
Num. of Parcels:
0
Fencing:
Fenced
Region:
Calgary
Zone:
CAL Zone N
Zoning:
R-G
Listing Info:
Listed Date:
Jan 20, 2026
Days on Mkt:
Signup
Listed by RE/MAX House of Real Estate
Data was last updated January 30, 2026 at 12:05 AM (UTC)
Area Statistics
Avg price per sq.ft.:
$385.44