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需要虚心听取专家的意见。几乎这里的股票税务问题都可以搜 rbcwealthmanagement.com 得到答案。

cw2000(财旺)

Publicly traded shares and canadian mutual funds held in a foreign currency

If you sell publicly-traded shares or redeem mutual funds (e.g., mutual fund trust units or shares of a mutual fund corporation) that are denominated in a foreign currency, you may trigger a foreign exchange gain or loss. You must convert the adjusted cost base (ACB) and sale proceeds of the security into Canadian dollars to calculate your capital gain or loss. For Canadian tax reporting purposes, the foreign exchange rate that was in effect on the date of the transaction (i.e., the settlement date of the purchase and the settlement date of the sale) is used to calculate the capital gain or loss in Canadian dollars. If you make several purchases of a security at various times throughout the same year, you may use the average annual exchange rate for these purchases.

Income Distributions from Investments

You may hold securities that pay income in a foreign currency. You will generally need to convert this income to Canadian dollars using the foreign exchange rate on the date the income was received for the purposes of reporting this income on your Canadian tax return. If you are receiving income distributions throughout the year, the Canada Revenue Agency (CRA) has stated that it is acceptable to use the average exchange rate for the tax year, when reporting the income on your income tax return. It is important to note that using the average exchange rate is not acceptable for reporting capital gain/loss transactions.

https://ca.rbcwealthmanagement.com/documents/258147/258168/Foreign+Currency+Tax+Reporting+%282018%29.pdf/d1da1e6e-b5fb-4ece-a4b1-bc54cd5827b0

(#184536@43)
Last Updated: 2021-3-29
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Replies, comments and Discussions:

  • 每年报税，non-register account的foreign exchange gain/loss的计算都让人特别困惑。 -mocarly(80); 2021-3-28 {250} (#184504@43)

    如果买卖了美金股票，我知道要把买价和卖家分别换算成加币，计算capital gain/loss, 这个不难。

    让我困惑的是手上持有的美金作为一个资产，是否需要根据一年中涉及美金的交易，跟踪计算出平均成本，算出foreign exchange的gain/loss, 200元以上的报CRA

    • 美元现金不需要, 因为不存在美元现金和美元现金之间的交易。 -jianghongca(慎独); 2021-3-28 (#184505@43) +1
    • 其实，你想问的是，去年美元汇率从年初到年尾跌了这么多，能不能报Capital Loss吧? ：-） -jianghongca(慎独); 2021-3-28 (#184506@43)
      • 不是的，我只是想正确的报税，gain/loss我倒是不太在乎。因为看过一篇文章，说美金要单独作为一个投资，tracking ACB和capital gain. 我举几个简单的例子 -mocarly(80); 2021-3-28 {711} (#184508@43)

        1，美金对加币 1：1时，你换了10000加币，得到10000美金

        2，美金对加币 1：1.2时，你用10000美金买了一直美股

        3，美金对加币1：1.4时，这只美股价格没变，你卖掉得到10000美金

        计算方法：如果你只计算2和3这两笔交易的capital gain, 结果时2000加币的gain

        但问题是，实际你的成本是交易1里的10000加币，你的capital gain应该是4000

        所以我的理解正确的计算方法是，在交易2发生时，还有一笔Foreign Exchange的gain 2000加币要计算。

        以上只是一个简单的例子，如果在non-registered account交易的美金股比较多，那tracking 美金的ACB就变成一个很繁琐的工作。

        最后的问题是，如果要tracking 那么多交易计算出Foreign Exchange gain/loss, 报税时在Schedule 3里怎么报？

        希望有经验的网友能分享以下经验。

        • 你例子中的交易2，3两笔，Broker会在T5008中根据Settlement Day的汇率给你计算好的。 -jianghongca(慎独); 2021-3-28 {368} (#184509@43)

          交易1，如果是发生在Banking账户，比如你在加元支票户和美元支票户之间交易的，则多半会被忽略；如果发生在Broker，则有些会提供给你一个Fx Adjustment document, 算一个损益；有些则啥都没有。

          我的理解，对交易1，在报税的时候可以忽略，因为估计不会体现在CRA收到的Tax Form中

          对交易2，3，你就根据T5008的数字填就是了。

          当然，你要先搞清楚T5008的数字对不对。

          • 估计大部分人都不知道要报因交易1产生的capital gain/loss, 但我认为按照CRA的规定，是应该报的，尤其是non-register账号美金交易金额大的时候。 -mocarly(80); 2021-3-28 (#184510@43) +1
            • （所有账户加起来）超过200元要报，很多人不知道这个。 -cw2000(财旺); 2021-3-28 {109} (#184521@43)

              有的账户没过200所以也不给税单，但是你的所有账户有可能超过了200元，所以必须自己手算算看是否过了200.

          • 看 (#184520@43) 他说的例子1就是RBC解释里的一个例子。 -cw2000(财旺); 2021-3-28 (#184526@43)
        • 你例子中的交易2，3两笔， 因为并没有加元和美元之间的转换，没有必要去 TRACK 每次交易的汇率，工作量太大了。只是简单算出美元的gain 和 loss, T5008 列的就是纯美元的gain 和 loss，然后用 Bank of Canada 的年平均汇率一算就行了，这种方法简单易行， CRA 是认可的。 -snowdance(断刀麦客); 2021-3-28 (#184513@43) +2
          • 我的做法不是同一年，按买进和卖出年汇率计算，你例子按2000 交capital gain。如果买卖同一年，就不发生年汇率变动问题，就不报它。但cra的规定严格说是settlement date。我的考虑是被review时，只要之前所有申报保持一致，都用年汇率，是reasonable的就应该没问题。 -yuzipipi(玉子皮皮); 2021-3-28 (#184515@43)
          • 按照你这种做法，我的portfolio与按settlement date来计算数字相差巨大。准确的计算都是按照 settlement date 的 spot rate 来计算（基本上都是按照 bank of canada 上的汇率来计算）。 -cw2000(财旺); 2021-3-28 (#184522@43)
            • 有差别没有关系，只要你一直用 bank of canada 上的年平均汇率来算就行，CRA 认可这种算法，你省了大量的时间和精力，长远来説交的税CRA 和你都能公平。 -snowdance(断刀麦客); 2021-3-28 (#184527@43) +1
              • 你看哪家上市公司用平均汇率来做账？ -cw2000(财旺); 2021-3-28 (#184532@43)
                • 你是上市公司吗？ -snowdance(断刀麦客); 2021-3-28 (#184533@43)
                  • 我就是举一个例子，还有很多例子可以有巨大的差别。 -cw2000(财旺); 2021-3-28 (#184535@43)
          • 还是看看这个个人网站（很有名）taxtips怎么说的吧 -cw2000(财旺); 2021-3-28 {4408} (#184524@43)

            All transactions must be reported in Canadian currency on a Canadian tax return. When the transaction is for the purchase of an asset or investment, the exchange rate in effect on the date of the transaction should be used. However, sometimes the annual average exchange rate can be used, such as for dividends received throughout the year.

            Converting Foreign Amounts to Canadian Dollars

            The foreign exchange rate used to convert the foreign currency transaction into Canadian dollars is either

            bulletthe rate in effect on the date of the transaction, or
            bulletthe average annual exchange rate for the taxation year

            as quoted by the Bank of Canada on the particular day or on the closest preceding day for which a spot rate is quoted, as per the definition of "relevant spot rate" in s. 261(1) of the Income Tax Act.

            When assets, including investments, are purchased or sold, the exchange rate in effect on the date of the transaction should be used. Dividends received throughout the year can be converted at either the transaction date rate or the average annual exchange rate for the taxation year, but the method used should be consistent from year to year.

            If any income or expense that you have received or paid was converted to Canadian dollars as part of the transaction, then the Canadian dollar amount that you actually received or paid would be reported as your income or expense. For example:

            bulletIf you have paid tax-deductible expenses by using your credit card, which converts the amounts into Canadian dollars, you would use the Canadian $ amount that you actually paid.
            bullet

            If your foreign dividends are received in a Canadian $ account, so that they are converted automatically, the the amount you would report as a dividend is the Canadian $ amount that you actually received.

            https://www.taxtips.ca/filing/foreignamounts.htm

            https://www.taxtips.ca/glossary/adjustedcostbase.htm

            https://www.taxtips.ca/filing/foreign-exchange-rate-history.htm

    • 与股票交易一样，所有外汇收益损失，不管当年什么时候交易，都以报税年度十二月三十一日兑换率计算。 -dasongxiao(snake); 2021-3-28 (#184507@43)
    • 与股票交易一样，所有外汇收益损失，不管当年什么时候交易，都以Bank of Canada 的年平均兑换率计算，年平均兑换率在Bank of Canada 的官方网站可以查到。 -snowdance(断刀麦客); 2021-3-28 {535} (#184511@43)
      View the annual average exchange rates. Published on the last business day of the year by 12:30 ET.
      Full Story:
      https://www.bankofcanada.ca/rates/exchange/annual-average-exchange-rates/
      • 请问，你会tracking non-register account 美金的ACB吗？当用美金去买美股的时候，你会计算美金的capital gain/loss因为deemed你卖了美金买了股票？ -mocarly(80); 2021-3-28 (#184512@43)
        • 不会，那样工作量太大了，全部用年平均兑换率计算，是合理易行的方法，兑换率总是上上下下，但最终从概率上你也不会多交税或少交税，所以CRA是认可的。 -snowdance(断刀麦客); 2021-3-28 (#184514@43)
          • 一个EXCEL，自己做一个也不难，这里也有样本 -cw2000(财旺); 2021-3-28 (#184525@43)
            • 主要是没有必要做，CRA 认可的简单省时省力的方法就挺好的，为什么去额外花时间作一个XECEL 呢？每比交易的 spot price 都得记下来，有人有几百个交易，得白花多少没有意义的时间呢？ -snowdance(断刀麦客); 2021-3-28 (#184528@43)
              • 不要小看这个差别。 -cw2000(财旺); 2021-3-28 (#184531@43)
                • 概率上说，时间长了没区别，对个人来说，除了省时间，没有坏处。如果你喜欢复杂，没人拦着你。 -snowdance(断刀麦客); 2021-3-28 (#184534@43)
                  • 需要虚心听取专家的意见。几乎这里的股票税务问题都可以搜 rbcwealthmanagement.com 得到答案。 -cw2000(财旺); 2021-3-29 {2204} (#184536@43)

                    Publicly traded shares and canadian mutual funds held in a foreign currency

                    If you sell publicly-traded shares or redeem mutual funds (e.g., mutual fund trust units or shares of a mutual fund corporation) that are denominated in a foreign currency, you may trigger a foreign exchange gain or loss. You must convert the adjusted cost base (ACB) and sale proceeds of the security into Canadian dollars to calculate your capital gain or loss. For Canadian tax reporting purposes, the foreign exchange rate that was in effect on the date of the transaction (i.e., the settlement date of the purchase and the settlement date of the sale) is used to calculate the capital gain or loss in Canadian dollars. If you make several purchases of a security at various times throughout the same year, you may use the average annual exchange rate for these purchases.

                    Income Distributions from Investments

                    You may hold securities that pay income in a foreign currency. You will generally need to convert this income to Canadian dollars using the foreign exchange rate on the date the income was received for the purposes of reporting this income on your Canadian tax return. If you are receiving income distributions throughout the year, the Canada Revenue Agency (CRA) has stated that it is acceptable to use the average exchange rate for the tax year, when reporting the income on your income tax return. It is important to note that using the average exchange rate is not acceptable for reporting capital gain/loss transactions.

                    https://ca.rbcwealthmanagement.com/documents/258147/258168/Foreign+Currency+Tax+Reporting+%282018%29.pdf/d1da1e6e-b5fb-4ece-a4b1-bc54cd5827b0

    • 顺便问一下capital loss， -fantasticlife(fantasticlife); 2021-3-28 {290} (#184516@43) +1
      如果去年股票赚钱交了capital gain,而今年股票亏钱了，政府会退还所亏的capital loss给你吗？网上有说法就是政府必须认为你是全职炒股（business income）才能申报captital loss,如果是全职炒股，赚了钱要全部交税，capital gain的税率就不适用，，是吗？请大家帮忙解答解答，，总觉得税局很多方面不透明，很疑惑
      • 不需要全职 -zwmca(实话实说); 2021-3-28 (#184518@43) +1
        • 那税局怎样认定你的收入是business income? -fantasticlife(fantasticlife); 2021-3-29 (#184544@43)
    • average exchange rate 1.3415 -zwmca(实话实说); 2021-3-28 (#184517@43) +2
    • 是很难做。所以最好有 Quicken 或者 Quickbooks 等软件来跟踪自己的账户。 -cw2000(财旺); 2021-3-28 {1717} (#184520@43)

      Cash

      Cash you hold in a foreign currency in a safety deposit box, as a traveller’s cheque, in a bank account or in a High Interest Savings Account (HISA) is subject to special rules with respect to reporting gains and losses because of fluctuations in foreign exchange rates. For administrative ease, the first C$200 of the sum of all foreign exchange gains and losses on cash are exempt from taxation in a taxation year. If the sum of all the exchange gain or losses for all these forms of cash is in excess of C$200, the excess must be reported for Canadian income tax purposes. Note that this C$200 exemption does not apply to gains and losses realized on the sale of securities denominated in foreign currencies.The CRA considers that a foreign exchange gain or loss has occurred:

      a) at the time of conversion of funds in a foreign currency into another foreign currency or into Canadian dollars; or

      b) at the time funds in a foreign currency are used to make a purchase or a payment.

      For example, let’s say you deposit C$100,000 in a U.S. dollar HISA when the Canada-US exchange rate is par. You keep the funds there until the Canadian dollar strengthens, then you either withdraw the funds from the HISA to purchase a publicly-traded stock, or you convert the funds to Canadian dollars. In either case, the CRA considers that a foreign exchange gain or loss has occurred. You must report all foreign currency capital gains related to cash on your Canadian tax return except for the first C$200 that is exempt. If you simply withdraw the cash in U.S. dollars and place the cash in your safety deposit box, there is no foreign exchange gain or loss triggered at this time.

    • 挺简单一件事， 没必要自己把自己弄得那么复杂。 -walkalonesea(专注投资); 2021-3-29 (#184538@43) +1
    • 把某个外币（比如美元）当作一个股票，每次进出金额当units，每次外币进出项的当天汇率当price，做一个流水跟踪EXCEL。 -cw2000(财旺); 2021-4-18 (#185240@43)

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