Imposto de Renda (Canada e Brasil)

by - sábado, junho 23, 2012

Imposto de Renda

Enquanto esperamos o sonhando dia da mudança para o Canadá, estamos estudando sobre o que acontece no Canadá na hora de acertar as contas com o Leão Canadense (ou seria Grizzly Bear???).

A medida em que eu for encontrando posts bons sobre o assunto vou colocando os links dos blogs aqui embaixo para que voces, meus queridos leitores, também possam ficar bem informados.

Se quiserem indicar outros blogs que também cubram esse assunto, por favor enviem o link e se eu gostar, coloco aqui na lista.

Quem tiver coisa para contar......
tipo: tendo imovel alugado no Bras-ziu e pagando carnê leão no Bras-ziu, o Canadá tambem fica cobrando uma casquinha ? Paga-se imposto duas vezes?

ou fica tudo no "elas por elas" ( "já pagou no Bras-ziu então está tudo all set") ??


Quem quiser compartilhar experiencias em situaçōes parecidas pode contar TUDO fazendo login como anonimo. Eu publico pois assim podemos ajudar a todos! Obrigada!


Por enquanto eu achei estes post EXCELENTES, porque são didàticos e cobrem MUITAS duvidas que temos:






Blog dos Patos Migram em Bando:



A medida que eu for lendo outros blogs bons nesse assunto vou adicionando-os aqui.
Os comentarios de quem já està no Canada serão muito bem vindos e serão anonimos, ok?


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Acabo de ler o post abaixo....achei meio (muito) preocupante..... Se você no futuro vender uma propriedade que tenha no Bras-ziu vai ter que dar 30% do valor para o Canadá? Oh my God!


Do I have to declare foreign income?
By Subhash Sharma
March 13, 2012
2
Brought to you by
Dear Subhash: I have a rental property back in China. Do I have to declare this when I file my income taxes in Canada? Why is it the Canadian government’s business what I own or have in another country?
— From Property owner

Dear Property owner: Canadian residents are taxed on world income. If you have a property in your home country, which is rented part year or full year, you have to report that rental income on your Canadian tax return for the year. Income properties are also subject to tax on capital gains on disposition or deemed disposition upon death of the taxpayer.
The rationale is that you are receiving 100 per cent of the benefits of living in Canada, so you should pay tax on 100 per cent of your income.
Unfortunately, this may result in double taxation of rental income and capital gains in the foreign jurisdiction. Some countries require withholding tax to be paid on the non-resident rental income.

Foreign tax credit
Fortunately, you may deduct from your Canadian federal taxes a foreign tax credit for tax paid abroad. To claim this credit, you must use the detailed tax calculation on form T2209.
However, the foreign tax credit may or may not fully alleviate double taxation. The foreign tax credit can not exceed the lesser of: foreign tax paid; or Canadian federal tax payable for the year on the income from sources in that country.
Further, foreign tax paid must not include taxes on income, which is treaty exempt in Canada. Canada has treaties and tax agreements with a number of countries, including China.

Disclose all property
In addition, Canadians are required to disclose their specified foreign property worth more than $100,000. Specified property includes deposits, tangible property, shares and bonds, and so on. Form T1135 must be filed with your T1 general tax return. Failure to do so can result in penalties; false statements or omissions are subject to higher penalties.

Fair value
When you immigrated to Canada, any capital property you held was deemed to have been acquired by you at a cost equal to its fair market value at that time. This deemed cost will be used in calculating your capital gains or loss with respect to this property when it is actually sold or deemed to be disposed. You should prepare a list of such property and retain any information that you may have with respect to its fair market value, so that this information is readily available for use in future Canadian income tax return.
Remember that the capital gain may be exempt under the rules of a tax treaty between Canada and your former country. You must research this issue to see if it applies in your situation, which would then result in less income tax payable. Taxation of foreign income is complex and you should take advice of a professional tax accountant.

Subhash Sharma, MBA, CMA, is a management accountant in public practice in Toronto, providing professional accounting, taxation and business advisory services. He wrote this column with his associate, Maurice Erickson, CA.

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1 comentários

  1. Ótimo assunto!!! Não tenho muito a acrescentar... Só sei que existe um acordo entre Brasil e Canadá justamente para evitar a tal bitributação, e está escrito lá no site da receita federal.
    Já estamos aqui recebendo dinheiro do Brasil, cujo os impostos já foram pagos, estamos tentando nos informar e assim que souber de alguma coisa eu compartilho!!
    Abs
    Beatriz

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