我對以上說法的解讀是：
1.第一次報稅即須申報海外資產；(好像與Tony Chen的說法矛盾)
2.每年都要申報海外資產。(真的是這樣嗎？)
謝謝查問 !!
回到 T1135 Form 海外資產申報 [FOREIGN INCOME VERIFICATION STATEMENT]
請看:
Do you have to file this statement?
Canadian resident individuals, corporations, and trusts, as well as partnerships, who held certain property outside Canada with a total cost amount of more than $100,000 at any time in the tax year, have to file Form T1135, Foreign Income Verification Statement. Non-resident discretionary trusts, as defined under section 94 of the Act, may also have to file this statement. As an individual (other than a trust) you do not have to file this statement for the year in which you first become a resident of Canada. You do not have to report information about property held for personal use. This includes vacation property used by you primarily as a personal residence, as well as listed personal property such as works of art, jewellery, rare folios,rare manuscripts, rare books, stamps, and coins. See the latest version of Interpretation Bulletin IT-332, Personal-Use Property, for more details about personal property. You also do not have to report property used or held by you exclusively in an active business.
在我的大華理財-保險的網站上有非常詳盡的解說
海外資產申報常見問題 ---- 講座
希望能幫到大家 !![1] 新移民海外資產,要注意之事項 [2]T1135申報表英文原版詳述 [3]如何填寫海外資產申報表 T1135
海外資產包括哪些內容?
海外資產申報的時間為何?
問 1: 海外財產應該儘快在一年內帶入加拿大嗎?
問 2: 沒申報海外資產(隱匿不報)會怎樣?
問 3:大筆海外財產帶入加拿大要如何運用呢?
問 4: 哪些海外資產項目不必申報呢?
答 Q4: 以下的財產項目不必申報： 個人 使用的資產其產權證，公平市價估算的方法及價值，都需要保留完整以備日後考證。
(1)您的私人使用的資產--為個人自用:供個人享受，並非投資，無出租也無所得產生者，如在如自住房屋、渡假屋、汽車、遊艇 及珠寶、字畫或藝術品、郵票等。
(2)專用於經營活動性企業商務財產(實際進行商業活動的資產) : 如醫師執業診所之房地產、做生意買賣的店面的房地產、存貨、機器設備和廠房。
(3)海外關係企業之股權或債權(另行申報 T1134 表「海外關係企業資訊呈報表」) 。
(4)退休養老計劃之財產: 如美國IRA退休金 (相當於加拿大退休儲蓄計劃RRSP或RRIF)，不須申報。
問 5: 海外資產究竟如何報？ 有人說：海外資產無需申報 也有人說：海外資產要多申報
誠心建議: 加拿大稅務極繁雜, 若您的資產很多樣且複雜,
一定要請專業會計師幫您申報, 否則為了省些銀子而因小失大 !!
把錢投資在房地產加有效管理才是穩當!!
