Mar 14th, 2010, 12:33 | #1 |
头衔
注册日期: Feb 2010
帖子: 22
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【求助】紧急求助,卖店所得如何上税
紧急求助,买店时12万。卖时15万,这多出的3万该如何上税?? 谢谢 |
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Mar 15th, 2010, 12:33 | 只看该作者 #9 |
Senior Member
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每个人一生有75万售卖公司股权所得75万免税额。 1.Share sales qualify for the exemption if and only if they are of a Small Business Corporation, which is defined in the Tax Act as being a Canadian-Controlled Private Corporation with generally 90% of its assets involved in active business. 2.The shares must have been owned by you or a relative for a 24-month period prior to the sale, and for that same period at least 50% of the assets must have been used in active business in Canada. 3.Steps should be taken to “purify” the corporation to take advantage of the exemption. This normally means removing investments held by the corporation, as these are assets not used in its active business and could thus violate the 50% and 90% rules above. 4.The 2007 budget proposed increasing the lifetime exemption from $500,000 to $750,000, and proposes to take effect for dispositions after March 18, 2007. 5.Unincorporated businesses – sole proprietorships or partnerships – are not eligible to use the exemption, which is a prime benefit to incorporation. There are ways to roll business assets into a newly formed corporation not resulting in tax. 6.You can “crystallize” the exemption at a time when the corporation qualifies, which involves transferring the shares to a holding corporation and electing to recognize a gain. In case the government decides to eliminate or change the exemption, you’ve already taken advantage and are protected. |
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Mar 15th, 2010, 12:34 | 只看该作者 #10 | |
Senior Member
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