禾田

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

出租自住房互换,利息如何抵扣?

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背景:有自住房A,已经还完了房贷。另外还有一出租房B,还在还贷中,每年有固定的贷款利息支出,正好可以从出租房的收入中抵扣,完美的安排。目前,想搬到B房去居住作为自住房,把现在住的A房转变为出租房,想咨询下,更改用途后,B房的贷款利息还可以继续抵扣吗?

利息抵扣,基本上是按照税法条款20(1)(c)处理的。简单讲,要有法律义务去支付(例如有合同),要看贷款的直接用途(而不是目的),且贷款是要赚取应税收入(例如不是用于RRSPTFSA等)。当B房变为自住房后,贷款的直接用途变成了自住房还贷,如果不做任何处理,按税法以及CRA的规定,贷款利息将不能作为A出租房的费用继续抵扣。

看起来好像有点不公平,只是换了一下房子住,贷款利息就不能抵扣了。要怎么样才能继续抵扣利息呢?

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

通过上面一系列的安排,目的就是把贷款的直接使用和出租房联系起来,以确保达到利息抵扣的要求。

说实话,个人觉得以上安排有点绕(法官的大脑毕竟不同于我等普通人),而且执行起来也有一定的难度,律师,银行都要安排好。不过真有需要的话倒是可以试试,毕竟是CRA认可的方式。

声明:以上仅为个人观点,本人不承担由此产生的法律责任。

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

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