关于出租房装修抵税的问题

加拿大历险记

请问版主，我的出租房最近新装修，买了很多家电，装修费用大于今年一年的租金，我是不是可以把装修费用分到下一年，甚至是后年用？　买的电器和家具呢，是不是也可以延到下一年？？
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谢谢！！！！

爱城飞雪

你用于装修部分的投资每一年贬值的部分可以用来抵税，it's called Capital Cost Allowance. 建议上网搜索一下，政府有相应比例用于不同形式的投资。
以上只是我学习经济时所了解的情况，仅供参考！

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要用装修费用抵税还要看使用在哪方面。 一般的维修等费用都可加在你正常的 ACB 里， 在卖房子时， 增高你的购买价格用以降低增值税。 如果在没有装修的情况下不能出租房子 （如有危害生命危机的维修）可以详细分开物资/成本费及劳工费， 前面一项需要分几年作为贬值折扣(CCA)， 劳工费则可以作为经营成本。 一些维修如添加工具给伤残人士用的更可以作为医药费抵消。 无论如何，税务局还是看你在可预计将来的出租费用是超过你所有开支， 现在或未来有机会转亏为盈。 如果你不能证实可以做到这点（不包括将来卖房子可以赚取增值），税务局可以视你的出租生意为储意逃税用途。 （无钱可赚的生意， 如何生存下去？)
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想知道更多， 最好寻求合格税务会计师帮忙。
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1 t. s  K& G# p. ]  j' t[ 本帖最后由 精打细算 于 2007-11-3 02:28 编辑 ]

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家电等一般以CCA 作为分段贬值扣税。 问题是， 你要有确实的证据说明你买的家电是作为生意用途。 在没有这些附加的用具时会影响你的出租收入。

加拿大历险记

建议版主将那些abbreviation写清楚写，我没搞懂那些术语。谢谢！

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Adjusted cost base (ACB)

3 ~- t  W  f3 m! m; J9 HAdjusted cost base (ACB) includes the original purchase price, and all costs related to the purchase of an item. The adjusted cost base of an investment in securities would include the purchase price, as well as any commission paid.  The adjusted cost base of an interest-paying investment such as a bond would not include any amount paid for interest accrued since the last interest payment date. The adjusted cost base of a fixed asset such as machinery or equipment would include installation costs, customs brokerage and legal fees, and any other costs expended to get the asset into operation.  The adjusted cost base of a rental property would include any repairs or renovations that cannot be expensed for tax purposes.  Examples of this type of repair would be a new roof, new appliances, etc.
- B% b+ W* H2 N' [" l$ A" aThere may be costs related to any fixed asset (for instance, major repairs that extend the life of the asset) that must be added to the adjusted cost base instead of being expensed.
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[ 本帖最后由 精打细算 于 2007-11-5 14:23 编辑 ]

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Capital cost allowance (CCA)
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This is the depreciation that is allowed to be expensed for tax purposes for fixed assets, except land.  Different types of assets are allocated to different CCA classes, and each class has its own rate for capital cost allowance.  For instance, most automobiles would be class 10, which is allowed to be expensed at 30% per year on a declining balance basis.  In most cases, the CCA allowed in the year an asset is purchased is only 50% of the normal amount.  Thus, the class 10 CCA would be 15% in the first year.

傻蝈蝈

请问版主，上次您在讲座后告诉我的RCA网址上的对装修，家具采购的费用的界定，炼接在哪里？？？？谢谢。。。我找了找，没找到。。。。

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http://www.cra-arc.gc.ca/tax/bus ... a/chart/col3-e.html

辣椒

好话题，我也记住了