1

主题: 当你家庭住在你的有限公司拥有物业 - 税务方面的问题

税务方面的问题

For your information the following tax implications :

 

1.            Lodging and Utilities benefits

 

There are "taxable benefits" which will go to your personal income when there are no charges by your company to you on your staying in your owned company properties.

 

You have to determine the percentage of the property which is used for personal use.   The lodging benefits are the fair market rental value during occupation and the utilities include heating, internet, power, maintenance, etc.

 

2.            Personal expenses paid by the company

 

Other than reimbursement necessary as required by CRA, penalties may be incurred.   Income Tax Act states that no deduction shall be made in respect of personal and living expenses by the corporation.   They are considered a benefit conferred on the shareholders and the value of the benefit is to be included in the income of the shareholder in the year the benefit was received.

 

 

3.            Transfer of properties from the company to directors personally

 

The transfer prices must be at Fair Market Value, including the lot including land and building.   13% must be assessed and to be paid to CRA.  Cheque payment  by directors to the company is required.   Of course, the company can repay the outstanding balances due to directors by cheque.

 

 

4.            Acquisition of properties and loan due to directors in the company account

 

In an exchange of property between a corporation and a shareholder, whether by sale or otherwise, if the value of the property transferred by the corporation is more than the value of the property received by it from the shareholder, there is an appropriation of property for the benefit of the shareholder.   Fair Market Value of the consideration received by the shareholder is calculated against the FMV of consideration received by the corporation, the difference is the value of the shareholder benefit and it is taxable.

 

5.            Personal debt settled by the sale of corporate property

 

A benefit is conferred on a shareholder by a corporation in connection with a loan, or any other obligation, when the shareholder's debt is settled by the corporation without payment, or by payment of the shareholder of less than the amount of the obligation, to the corporation.

The value of the benefit is equal to the balance of the debt, or obligation, that was extinguished by the corporation.

 

Reference to CRA IT 432-r2 Benefits conferred on a shareholder, which is available on CRA website at www.cra-arc.gc.ca

 

 

中文词翻译不是100%正确。请参阅英文或我的解释

 

1住宿和公用费用的应税经济利益

 

公司住宿和公司公用费用, 一个应税经济利益时,成为您的个人收入。

 

您必须确定的比例用于个人的使用费用。住宿的应税经济利益在占领期间是公平的市场租值FMV 和费用包括加热,互联网,电力,维修,等.

  

2由公司支付的个人费用

 

CRA所要求的, 必要还钱回到公司后,可能会招致处罚。因为所得税法规定,由公司不得付个人和生活费用。他们被认为是赋予股东的应税经济利益 是今年的股东收入。

 

 3公司转让物业把它给董事

 

转让价格必须以公平的市场价值,其中包括很多,包括土地和建筑物。 13HST 必须进行评估,并要支付给CRA该公司董事支票付款是必需的。当然,公司可以偿还尚未偿还的欠款以支票董事。

 

 4由于董事在公司帐户的相抵和款收

 

在一个公司的股东,无论是通过出售或其他方式,如果公司的财产转移的价值是它收到的来自股东的财产的价值超过财产交换之间,占财产股东利益。由股东收取的代价的公平市场价值计算对FMV该公司收到的代价,所不同的是股东利益的价值,个人是付应税的。

 

 5出售企业财产清偿个人债务

 

赋予的好处是对一个公司的股东贷款,或任何其他义务时,股东的债务的清偿公司不付款,或不足量的义务的股东支付的公司。

 

赞同此帖