家庭成员之间房产转让的税务后果（转载)

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在家庭成员之间的房产转让十分常见。房产转让是房子所有权的转让，ownership从一个人换到另一个人。

家庭成员间转让房产所有权一般使用两种方式：赠与 (gift) 和 低价转让 (sale)

为什么要转让? 家人之间的转让基本是要达到以下几个目的：

高收入的转给低收入的，达到 income split 的目的，家庭整体降低交税；
父母的纯赠与，单纯想转换房子的 beneficial title；
为躲避债主，在债主追讨之前赶紧转移资产给家庭成员 【注意税法 section 160（2）】
父母为了规避遗产认证费 （Estate Administration Tax), 死之前先给孩子吧

谈到家人之间 income splitting, 必然要提到“归属原则” （ attribution rule ）。 因为很多人都曾经被税务局按在“归属原则 ”这个大坑里。

有下面三种情形之一的， 就要留心“归属原则”找上门了：

将资产赠送给配偶，或未成年子女
赠送给配偶的资产有后续增值或亏损
将资产转移到信托（trust)

加拿大没有赠与税 。赠与和接受并不一定皆大欢喜。

夫妻之间赠与 税法认为夫妻之间应该以原始购入价赠与 + “归属原则”

老公把一套出租房赠给老婆，由于是夫妻关系， 税法规定赠与行为以原始购入价为基础进行 。房子是老公以40万买的, 转给老婆, 仍旧以40万为基础转. 由于平价赠与, 老公作为施赠人没有增值。老婆作为“受赠人” 的 cost base 为40万。 如果以后老婆将房子以100万卖掉，将会产生100-40 = 60万的增值。这60万增值收益要追溯回老公计税 （归属原则）。

为什么会这样呢？因为夫妻之间存在 Income Attribution Rules （又叫 spousal rollover rules) 。根据税法74.2条款, 夫妻之间赠与的资产在后续产生的任何收益都要追溯回施赠人的头上缴税。

夫妻之间规避“归属原则”的办法就是 – 以市价赠与!

继续上面的例子： 老公和老婆在赠与房产的这一年报税时, 提交了一份 election , 其中明确说明不希望 section 74.2 生效。 这样做的好处是 – 房子可被视同以市价赠与老婆，日后增值算在老婆自己头

上缴税。这种 election 尤其适合预防将来发生婚变, 比如离婚几年后老婆卖房, 增值收益反倒追溯回老公头上交增值税.

提醒: Election 以在老婆卖房的同年或更早提交，必须同时有两人签字.

父母赠给未成年的小孩(小于18岁) + “归属原则”

同样，将房产赠给未满18岁的孩子也受“归属原则“制约。赠与后产生的收益，比如房租， 要追溯回到原施赠人缴税。

和夫妻间的赠与不同的是：孩子名下的后续增值是在孩子头上缴税的。 所以，单纯从省税角度看，升值空间较大的资产比如房子，股票，珠宝，字画，可以考虑赠与给未成年的家庭成员。

但是, 未成年人名下持有资产也有其他方面的风险，要考虑 Family Law 下可能产生的后果。另，安省目前不接受转房产给小于18岁的未成年人。

父母赠与成年子女 税法视同以市场价售出

当把房产作为“礼物”赠与给成年子女时，税务上看, 赠与的房产必须视同以市价售出（deemed to have sold the property @ FMV）。如果赠与时房子的市价大于购入价，增值则照常缴纳增值税。

如果赠与的是Principal Residence，施赠方不须交税。接受方相当于以市价买入该房。

如果此时接受方已有自己的principal residence，受赠得来的房产则在税务上被视同为投资房，将来有增值要缴纳增值税。（增值= 最终售价- 接受时的FMV）

如果赠与的房产是施赠人的投资房，税法视同该房在赠与发生时以市价售出。施赠人须缴纳增值税。

    举个例子：假设爸爸以40万购入一出租房， 现在市价涨到70万，今年赠给成年女儿。由于“视同以市价售出”，爸爸有了30万元的增值收入, 其中一半即15万要加入爸爸收入中一起计税。

低价转让给家庭成员

除了赠与, 也有人想把房子以低于市场价卖给家庭成员，这是不是个好主意呢?

爸爸以60万购入的出租房，现在已经涨到100万。爸爸以20万元的价格卖给儿子。上面说了, 税务上房子视同以100万售出，所以增值等于 100 – 60 = 40万，其中20万加入爸爸今年的收入中计税；对于儿子这一方来说，他的成本是20万，将来卖房（比如房子涨到120万时卖掉）由于成本只有20万，增值等于 120万-20万 =100万，其中 50万要纳入儿子当年收入中计税。简单地说, 低价转让导致父子双方都要为各自的增值交税, 由此造成 double taxation. 税务局正是使用双重征税这个策略限制家庭成员之间的低价转让.

记住, Large gifts of money and property will get CRA’s attention.

55万以下 duplex 全新双拼 半独立

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