МихаилC писал(а):Извините, а почему я не могу официально, в открытую занять своей дочери крупную сумму денег на даун-пэимент? Не подарить, а именно дать в долг без процентов, с условием отдачи в случае продажи квартиры? Неужели такая операция считается нелегальной? Но ведь это мои, легальные деньги, с которых УЖЕ уплачены все возможные налоги? С кем тут стоит проконсультироваться - я звонил бухгалтеру, но тот отвечает как-то невнятно, похоже не знает сам.
You can do it:
c)
Lend money to your spouse or child.
Income Tax Act s. 74.5(2), Income Tax Regulations s. 4301(c)
If one spouse is in a higher tax bracket, it may be beneficial to lend money to the lower-income spouse. Money can also be loaned to a child. The funds can be used to purchase investments, and tax on the investment income will be paid by the lower-income spouse at a lower marginal rate. A promissory note should be written for the loan, with the interest rate and principal amount specified. Interest must be paid on the loan by January 30th of each year. The interest rate charged must be greater than or equal to the prescribed rate set by Canada Revenue Agency (CRA) at the time the loan is made. The prescribed rates are subject to revision each calendar quarter, and can be found on the CRA Prescribed Interest Rates page. The rate to use is the one for calculating taxable benefits from low-interest and interest-free loans to employees and shareholders. This rate was increased from 2% to 3% effective October 1, 2004.
The interest received by the lender must be included in income, but is deductible as carrying charges by the borrower.
Example:
Mr. A earns $80,000 per year, and has a marginal tax rate of 40%
Mrs. A earns $34,000 per year, and has a marginal tax rate of 25%
Mr. A has accumulated savings of $100,000, he and Mrs. A have no debt, he has used his maximum RRSP contribution room, and he would like to purchase investments outside of RRSPs.
Mr. A lends the $100,000 to Mrs. A on January 1, 2005.
A promissory note is written up, specifying that the loan is made at the current prescribed interest rate of 3%.
Mrs. A invests the $100,000 50% in Government of Canada bonds yielding 5%, 50% in Canadian stocks yielding 10% (2% dividend, 8% capital gain).
Bond interest income of $2,500 in 2005 is reported by Mrs. A on her 2005 tax return.
Canadian dividend income of $1,000 in 2005 is reported by Mrs. A on her 2005 tax return, which adds $1,250 to her income because Canadian dividends are grossed-up by 25% to include in income.
Mrs. A pays $3,000 (3%) interest expense to Mr. A on December 31, 2005. This interest expense is deducted on line 221of Mrs. A's 2005 tax return.
Mrs. A's taxable income is $34,750 (34,000 + 2,500 + 1,250 - 3,000).
Mr. A includes the $3,000 interest income on line 121 of his 2005 tax return.
Mr. A's taxable income is $83,000 (80,000 + 3,000).
Approximately $110 in tax is saved by Mrs. A investing the $100,000 instead of Mr. A, assuming the Canadian stocks are not sold, so there is no capital gain included in taxable income. If the Canadian stocks are sold and 8% capital gain realized, approximately $300 in tax is saved. If Mrs. A has no income other than the investment income, the tax saved changes to approximately $55 with no capital gains, and $410 with capital gains.
Disadvantages:
The interest on the loan must actually be paid by Mrs. A to Mr. A by January 30th of each year, or the income from the investments will be included in Mr. A's income.
If Mrs. A has capital losses from her investments, the interest still must be paid (although Mr. A could gift Mrs. A the funds to pay the interest).
Very little tax is saved even when $100,000 is invested.
- оформите расписку через нотариуса , положите ее в сейф, и пусть это будет вашей гарантией, что дочь вас не обманет. Но если всю эту песню спеть в банке, то банк 