Гея писал(а):И что? Перенятие любого наследства требует уплаты налогов, так, что теперь детям наследства не оставлять? Да, кстати, при существующей казуистике с налогами, "неслабые" налоги достаточно легко превращаются в "слабые" и уплаченые "покойничком".
Нет там никакой казуистики, все просто, прозрачно и выгодно... для государства...
Например, в описанном вами случае, за каждый из 4-х домов, придется прилично отдать любимому правительству...
The deceased is considered to have sold all of his or her capital property for fair market value immediately prior to death. This includes, with certain exceptions, all the deceased person’s non-registered assets (personal belongings, cars, investments, business assets, etc.).
If any of these assets have gone up in value since their acquisition, the estate will owe taxes on the capital gain in the year of death. Capital gain is the difference between the fair market value of the item when purchased and the fair market value item of the same item at the date of death.
For any registered assets (such as RRSPs and RRIFs), the deceased person is deemed to have received the fair market value of his or her plan assets immediately prior to death. This amount must be included in the income of the deceased person’s tax return.
Marmot писал(а):Нет там никакой казуистики, все просто, прозрачно и выгодно... для государства...
Например, в описанном вами случае, за каждый из 4-х домов, придется прилично отдать любимому правительству...
The deceased is considered to have sold all of his or her capital property for fair market value immediately prior to death. This includes, with certain exceptions, all the deceased person’s non-registered assets (personal belongings, cars, investments, business assets, etc.).
If any of these assets have gone up in value since their acquisition, the estate will owe taxes on the capital gain in the year of death. Capital gain is the difference between the fair market value of the item when purchased and the fair market value item of the same item at the date of death.
For any registered assets (such as RRSPs and RRIFs), the deceased person is deemed to have received the fair market value of his or her plan assets immediately prior to death. This amount must be included in the income of the deceased person’s tax return.
а если проперть не выросла в цене на момент смерти усопшего, то и налогов платить не надо, о классно.
Да, кстати, при существующей казуистике с налогами, "неслабые" налоги достаточно легко превращаются в "слабые" и уплаченые "покойничком".
