程蕾(CPA,CGA),从事会计税务行业。电子邮件:leicheng200[email protected] 电话:416-953-9569


字体 -




这里我们可以参考税务法庭Sherle v. The Queen, 2009 TCC 377判例里的建议。这个判例基本情况和开头提到的差不多,纳税人想把无贷款的自住房变为出租房,同时将有贷款的出租房变为自住房,且不影响贷款利息抵扣。法官在对纳税人表示了同情,并否决了纳税人的利息抵扣后,很有爱心的在判例的第23段提到,如果纳税人提前做到以下安排,还是可以达到利息抵扣的目的:

1. Day 1,将原自住房A卖给朋友,朋友可以通过本票支付。

2. Day 2,通过银行贷款(贷款一),还清B房的贷款。

3. 同时Day 2,从朋友处买回A房,申请抵押贷款(贷款二)。

4. 贷款二得到的款支付给朋友买回A房,朋友将这笔款再支付回来,换取在第一步里开出的本票。

5. 纳税人用收到的钱支付贷款一。至此,只有贷款二(A房的抵押贷款)还存在。

6. 以上交易全部按市值进行,并不用注册土地的实际转让。

这一建议在CRAExternal T.I. 2009-0352171E5里又被近一步提及并证实,只是第一步的“朋友”变为“父母”,也是可以的。 (https://taxinterpretations.com/node/394424




作者:程蕾(CPA,CGA),电子邮件:[email protected] 电话:416-953-9569


    30 条评论

  1. 1
    Lelio Vieira Carneiro Junior - 2017年11月9日 23:48

    Hey! I know this is kinda off topic nevertheless I’d figured I’d ask. Would you be interested in exchanging links or maybe guest writing a blog article or vice-versa? My site covers a lot of the same subjects as yours and I believe we could greatly benefit from each other.

    If you are interested feel free to send me an email.

    I look forward to hearing from you! Superb blog by the way!

  2. 2
    Maggie - 2017年11月11日 13:00

    Generally I do not read post on blogs, but I wish to say that this write-up very forced me to check out and do so! Your writing style has been surprised me. Thanks, quite nice post.

  3. 3
    Jose Wilame Araujo Rodrigues - 2017年11月12日 06:43

    Because the admin of this web page is working, no doubt very quickly it will be famous, due to its feature contents.

  4. 4
    Lelio Vieira Carneiro Junior - 2017年11月12日 20:11

    I believe what you said was actually very logical. However, think about this, suppose you added a little content?

    I ain’t saying your content is not good, but what if you added something to maybe grab a person’s attention? I mean 禾田 » 出租自住房互换,利息如何抵扣? is kinda vanilla. You could glance at Yahoo’s front page and watch how they create news titles to grab people interested. You might add a related video or a related picture or two to grab readers excited about everything’ve got to say.

    Just my opinion, it might bring your blog a little bit more interesting.

  5. 5
    find asbestos - 2017年11月25日 23:15

    Fabulous, what a web site it is! This webpage provides valuable facts to us, keep it up.

  6. 6
    Molly - 2017年11月28日 15:28

    What’s up mates, how is all, and what you would like to say on the topic of this paragraph, in my view its truly amazing for me.

  7. 7
    Dani - 2017年12月3日 06:36

    Hi all, here every person is sharing these familiarity, therefore it’s fastidious to read this weblog, and I used to pay a quick visit this website everyday.

  8. 8
    Rosaria - 2017年12月14日 19:36

    Hi, all is going nicely here and ofcourse every one is sharing data, that’s actually good, keep up writing.

  9. 9
    Stanley - 2017年12月29日 08:01

    I was wondering if you ever considered changing the layout of your website? Its very well written; I love what youve got to say. But maybe you could a little more in the way of content so people could connect with it better. Youve got an awful lot of text for only having one or 2 pictures. Maybe you could space it out better?

  10. 10
    Georgina - 2018年1月12日 01:13

    Thanks for the good writeup. It actually was a entertainment account it. Glance advanced to far introduced agreeable from you! However, how could we communicate?