{"id":22638,"date":"2023-05-30T18:32:41","date_gmt":"2023-05-31T01:32:41","guid":{"rendered":"https:\/\/rtcwp.test.19j.5uweb.site\/?p=22638"},"modified":"2023-05-30T18:32:41","modified_gmt":"2023-05-31T01:32:41","slug":"%e6%96%b0%e7%a7%bb%e6%b0%91%e7%99%bb%e9%99%86%e5%8a%a0%e6%8b%bf%e5%a4%a7%ef%bc%8c%e5%93%aa%e4%ba%9b%e8%b5%84%e4%ba%a7%e8%bd%ac%e7%a7%bb%e4%b8%8d%e7%94%a8%e4%ba%a4%e7%a8%8e%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/roadtocanada.ca\/en\/%e6%96%b0%e7%a7%bb%e6%b0%91%e7%99%bb%e9%99%86%e5%8a%a0%e6%8b%bf%e5%a4%a7%ef%bc%8c%e5%93%aa%e4%ba%9b%e8%b5%84%e4%ba%a7%e8%bd%ac%e7%a7%bb%e4%b8%8d%e7%94%a8%e4%ba%a4%e7%a8%8e%ef%bc%9f\/","title":{"rendered":"\u65b0\u79fb\u6c11\u767b\u9646\u52a0\u62ff\u5927\uff0c\u54ea\u4e9b\u8d44\u4ea7\u8f6c\u79fb\u4e0d\u7528\u4ea4\u7a0e\uff1f"},"content":{"rendered":"<section>\u65b0\u79fb\u6c11\u767b\u9646\u52a0\u62ff\u5927\u603b\u662f\u88ab\u5404\u79cd\u7a0e\u52a1\u95ee\u9898\u548c\u5982\u4f55\u5b89\u5168\u5730\u8f6c\u79fb\u56fd\u5185\u8d44\u4ea7\u800c\u56f0\u6270\uff0c\u8fd9\u91cc\u5c0f\u7f16\u5c31\u6559\u5927\u5bb6\u3002<\/section>\n<p>\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u8981\u6c42\u65b0\u79fb\u6c11\u7533\u62a5\u6d77\u5916\u8d44\u4ea7\u7684\u76ee\u7684\u662f\u4e3a\u4e86\u907f\u514d\u4f60\u9690\u7792\u6536\u5165\u800c\u9003\u7a0e\uff0c\u56e0\u4e3a\u4f5c\u4e3a\u52a0\u62ff\u5927\u7684\u7a0e\u52a1\u5c45\u6c11\uff0c\u4ece\u767b\u9646\u90a3\u5929\u8d77\u4f60\u5c31\u6709\u4e49\u52a1\u4e3a\u4f60\u7684\u5168\u7403\u6536\u5165\u5411\u52a0\u62ff\u5927\u653f\u5e9c\u7eb3\u7a0e\u3002\u52a0\u62ff\u5927\u662f\u4e0d\u5bf9\u8d44\u4ea7\u5f81\u7a0e\u7684\uff0c\u53ea\u5bf9\u6536\u5165\u5f81\u7a0e\u3002\u6240\u4ee5\uff0c\u5982\u679c\u4f60\u80fd\u8bc1\u660e\u4f60\u8f6c\u8fc7\u6765\u7684\u8fd9\u7b14\u94b1\u662f\u51fa\u81ea\u4ee5\u4e0b3\u4e2a\u6765\u6e90\uff0c\u8fd9\u7b14\u8d44\u4ea7\u5c31\u662f\u5b89\u5168\u7684\uff1a<\/p>\n<p><strong>1. \u8fd9\u7b14\u94b1\u662f\u4f60\u79fb\u6c11\u52a0\u62ff\u5927\u524d\u5c31\u6709\u7684<\/strong><\/p>\n<section><strong>2. \u8fd9\u7b14\u94b1\u662f\u4f60\u79fb\u6c11\u4ee5\u540e\u6323\u5f97\u7684\uff0c\u4f46\u662f\u4f60\u5df2\u7ecf\u5411\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u7533\u62a5\u8fc7\uff0c\u5e76\u4e14\u7eb3\u8fc7\u7a0e\u4e86<\/strong><\/section>\n<section><strong>3. \u8fd9\u7b14\u94b1\u662f\u4f60\u7684\u7236\u6bcd\u7b49\u4eba\u8d60\u4e88\u7ed9\u4f60\u7684\uff0c\u6216\u662f\u4f60\u7ee7\u627f\u7684\u9057\u4ea7<\/strong><\/section>\n<section><strong>\u00a0<\/strong><\/section>\n<section><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-22294\" src=\"https:\/\/fengluyimin.com\/wp-content\/uploads\/2023\/05\/1-1024x642.png\" alt=\"\" width=\"800\" height=\"502\" \/><\/p>\n<\/section>\n<section><\/section>\n<section><span style=\"color: #ff6600;\"><strong>\u8d44\u4ea7\u589e\u503c\u7a0e<\/strong><\/span><\/section>\n<section><\/section>\n<section>\u52a0\u62ff\u5927\u8ddf\u7f8e\u56fd\u4e0d\u4e00\u6837\uff0c\u867d\u7136\u6ca1\u6709\u8d22\u4ea7\u7a0e\uff0c\u4f46\u5982\u679c\u4eb2\u4eba\u53bb\u4e16\uff0c\u4ecd\u8981\u7f34\u7eb3\u4e00\u7b14\u4e0d\u83f2\u7684\u7a0e\u6536\u3002<\/section>\n<section>\u52a0\u62ff\u5927\u6ca1\u6709\u9057\u4ea7\u7a0e\uff0c\u5374\u6709\u5f88\u591a\u9057\u4ea7\u5728\u4e3b\u4eba\u53bb\u4e16\u540e\u88ab\u51bb\u7ed3\uff0c\u8fd9\u662f\u56e0\u4e3a\u52a0\u62ff\u5927\u6709\u8d44\u4ea7\u589e\u503c\u7a0e\u3002\u6bd4\u5982\u4e00\u4e2a\u4eba\u53bb\u4e16\u540e\u6709\u4e24\u5904\u623f\u4ea7\uff0c\u4e00\u5904\u4e0d\u9700\u8981\u7f34\u7eb3\u589e\u503c\u7a0e\uff0c\u53e6\u4e00\u5904\u4e70\u623f\u7684\u65f6\u5019\u82b1\u4e86\u4e00\u767e\u4e07\uff0c\u5728\u4ed6\u6b7b\u7684\u65f6\u5019\uff0c\u8fd9\u5904\u623f\u4ea7\u7684\u4ef7\u503c\u5df2\u7ecf\u8fbe\u5230\u4e86\u4e09\u767e\u4e07\uff0c\u90a3\u4e48\u4ed6\u5c31\u9700\u8981\u6309\u7167\u4e00\u767e\u4e07\uff0850%\uff09\u7684\u589e\u503c\u6765\u7f34\u7eb3\u589e\u503c\u7a0e\uff0c\u7136\u540e\u4ed6\u7684\u53d7\u76ca\u4eba\u624d\u80fd\u7ee7\u627f\u8fd9\u5904\u623f\u4ea7\u3002<\/section>\n<section><\/section>\n<section><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-22295\" src=\"https:\/\/fengluyimin.com\/wp-content\/uploads\/2023\/05\/2-1024x782.png\" alt=\"\" width=\"800\" height=\"611\" \/><\/p>\n<\/section>\n<section><\/section>\n<section><strong>\u52a0\u62ff\u5927\u7684\u7a0e\u6536\u6cd5\u5f8b\u4e2d\u6709\u4e00\u9879\u89c4\u5b9a\uff1a\u6b7b\u4ea1\u65f6\u89c6\u540c\u51fa\u552e(Deemed Dispositions upon Death)\u3002<\/strong><\/section>\n<section><\/section>\n<section>\u8fd9\u6307\u7684\u662f\u4ec0\u4e48\u610f\u601d\uff1f\u4eba\u53bb\u4e16\u540e\u540d\u4e0b\u7684\u8d44\u4ea7\u9700\u8981\u6e05\u7b97\uff0c\u589e\u503c\u90e8\u5206\u89c6\u540c\u5b9e\u73b0\u4e86\uff0c\u9700\u8981\u7533\u62a5\u4ea4\u7a0e\u3002\u4e5f\u5c31\u662f\u8bf4\u4eba\u53bb\u4e16\u540e\u8fd8\u4e0d\u80fd\u4e00\u4e86\u767e\u4e86\uff0c\u4ecd\u5b58\u5728\u7a0e\u52a1\u95ee\u9898\u3002\u53bb\u4e16\u90a3\u4e00\u5e74\u4ecd\u7136\u9700\u8981\u62a5\u7a0e\uff0c\u800c\u4e14\u7f34\u7684\u7a0e\u5f88\u53ef\u80fd\u662f\u4ed6\u4e00\u751f\u4e2d\u7f34\u8fc7\u7684\u6700\u9ad8\u7a0e\u6b3e\u3002<\/section>\n<section>\u00a0<\/section>\n<section><strong>\u5f53\u5e741\u67081\u65e5\u52306\u670830\u65e5\u671f\u95f4\u7684\u5168\u7403\u6536\u5165<\/strong><\/section>\n<section><strong>\u00a0<\/strong><\/section>\n<section>6\u670830\u65e5\u5f53\u5929\u53bb\u4e16\u8005\u540d\u4e0b\u7684\u6240\u6709\u8d44\u4ea7\u89c6\u540c\u552e\u51fa\uff0c\u4ee5\u5f53\u5929\u7684\u5e02\u573a\u4ea4\u6613\u516c\u5e73\u5e02\u4ef7FMV\u51cf\u53bb\u5f53\u521d\u8d2d\u4e70\u65f6\u7684\u6210\u672c\u4ef7\uff0c\u5982\u679c\u6709\u589e\u503c\uff0c\u589e\u503c\u7684\u4e00\u534a\u548c\u5176\u4ed6\u5168\u7403\u6536\u5165\u52a0\u5230\u4e00\u8d77\uff0c\u8ba1\u7b97\u9700\u8981\u7f34\u7eb3\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/section>\n<section><\/section>\n<p>\u5bf9\u4e8e\u8d44\u4ea7\u8f83\u5927\u7684\u4f4f\u5728BC\u7701\u7684\u4eba\u6765\u8bf4\uff0c\u57fa\u672c\u4e0a\u662f\u8981\u7f34\u589e\u503c\u90e8\u5206\u768421.85%\u3002\u6bd4\u5982\u4e0a\u9762\u8bf4\u7684\u623f\u5b50\uff0c\u589e\u503c200\u4e07\uff0c\u8981\u7f34\u7684\u7a0e\u5927\u7ea6\u5c31\u662f200\u4e07*21.85%=43.7\u4e07\u3002\u8fd9\u5bf9\u7ee7\u627f\u4eba\u6765\u8bf4\u662f\u4e00\u7b14\u4e0d\u5c0f\u7684\u8d1f\u62c5\u3002\u90a3\u4e48\u6709\u6ca1\u6709\u53ef\u80fd\u4e0d\u7f34\u8d44\u672c\u589e\u503c\u7a0e\u5462?\u5982\u679c\u5728\u8f6c\u79fb\u8d44\u4ea7\u65f6\u6709\u4ee5\u4e0b\u51e0\u79cd\u60c5\u5f62\u5b58\u5728\uff0c\u5219\u53ef\u4ee5\u514d\u7f34\u8d44\u672c\u589e\u503c\u7a0e\u3002<\/p>\n<section>\u00a0<\/section>\n<section><span style=\"color: #ff6600;\"><strong>\u4e00\u3001\u914d\u5076\u8d44\u4ea7\u8f6c\u79fb Spousal Rollover<\/strong><\/span><\/section>\n<section><strong>\u00a0<\/strong><\/section>\n<section><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-22296\" src=\"https:\/\/fengluyimin.com\/wp-content\/uploads\/2023\/05\/3-1024x554.png\" alt=\"\" width=\"800\" height=\"433\" \/><\/p>\n<\/section>\n<section>\u5982\u679c\u4e24\u4e2a\u4eba\u4e00\u8d77\u4e70\u4e86\u4e00\u5957\u623f\u4ea7\uff0c\u5176\u4e2d\u4e00\u4e2a\u4eba\u53bb\u4e16\u4e86\uff0c\u90a3\u4e48\u8fd9\u7b14\u8d44\u4ea7\u4f1a\u81ea\u52a8Rollover\u5230\u53e6\u5916\u4e00\u4e2a\u4eba\u7684\u540d\u4e0b\uff0c\u8fd9\u4e2a\u8fc7\u7a0b\u4e0d\u9700\u8981\u505a\u4efb\u4f55\u7684\u7ee7\u627f\u548c\u7a0e\u52a1\u5904\u7406\uff0c\u76f4\u5230\u53e6\u4e00\u4e2a\u4eba\u53bb\u4e16\u518d\u8ba1\u7b97\u3002<\/section>\n<section><\/section>\n<section>\u4e0d\u8fc7\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u5982\u679c\u4e0d\u662f\u540c\u65f6\u8d2d\u4e70\uff0c\u800c\u662f\u540e\u6765\u628a\u53e6\u4e00\u4e2a\u4eba\u7684\u540d\u5b57\u52a0\u8fdb\u53bb\u7684\uff0c\u5c31\u4e0d\u5c5e\u4e8e\u8054\u540d\u6301\u6709(JOINT TENANCY)\uff0c\u53ea\u80fd\u7b97\u5171\u540c\u6301\u6709\uff08TENANCY IN COMMON\uff09\u3002<\/section>\n<section><\/section>\n<section>\u8054\u540d\u6301\u6709(JOINT TENANCY)\u7684\u4e24\u4e2a\u4ebaA\u548cB\uff0c\u5982\u679cA\u53bb\u4e16\uff0cA\u7684\u90e8\u5206\u81ea\u52a8\u7ed9B\uff1bB\u5148\u53bb\u4e16\uff0cB\u7684\u90e8\u5206\u81ea\u52a8\u8f6c\u7ed9A\u3002\u5171\u540c\u6301\u6709\uff08TENANCY IN COMMON\uff09\u5219\u4e0d\u540c\uff0c\u6bd4\u5982A\u5148\u53bb\u4e16\u4e86\uff0cA\u7684\u90a3\u90e8\u5206\u8d44\u4ea7\u4f1a\u6210\u4e3a\u201c\u9057\u5631\u7c7b\u8d44\u4ea7\u201d\uff0c\u9700\u8981\u7ecf\u8fc7\u590d\u6742\u7684\u6cd5\u5ead\u8ba4\u8bc1\u7a0b\u5e8f\uff0c\u770b\u770b\u7531\u8c01\u6765\u7ee7\u627f\uff0c\u4e0d\u4f1a\u81ea\u52a8\u7ed9B\uff0c\u800cB\u7ee7\u7eed\u6301\u6709\u4ed6\u81ea\u5df1\u7684\u90a3\u90e8\u5206\u3002<\/section>\n<section>\u00a0<\/section>\n<section><span style=\"color: #ff6600;\"><strong>\u4e8c\u3001\u4e3b\u8981\u4f4f\u5b85\u589e\u503c\u7a0e\u514d\u7f34 Principal Residence Exemption<\/strong><\/span><\/section>\n<section><strong>\u00a0<\/strong><\/section>\n<section><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-22297\" src=\"https:\/\/fengluyimin.com\/wp-content\/uploads\/2023\/05\/4-1024x565.png\" alt=\"\" width=\"800\" height=\"441\" \/><\/p>\n<\/section>\n<section>\u5982\u679c\u4e00\u4e2a\u4eba\u540d\u4e0b\u53ea\u6709\u4e00\u5957\u81ea\u4f4f\u4f4f\u5b85\uff0c\u8be5\u7269\u4e1a\u589e\u503c\u7684\u90e8\u5206\u662f\u4e0d\u7528\u4e0a\u7f34\u8d44\u672c\u589e\u503c\u7a0e\u3002\u4f46\u4efb\u4f55\u5bb6\u5ead\u5728\u4efb\u4f55\u4e00\u5e74\u4ec5\u80fd\u5c06\u4e00\u5957\u7269\u4e1a\u6307\u5b9a\u4e3a\u81ea\u4f4f\u7269\u4e1a\u3002\u5982\u679c\u7236\u6bcd\u53bb\u4e16\u65f6\u5c06\u81ea\u5df1\u4e3b\u8981\u4f4f\u5b85\u4f5c\u4e3a\u9057\u4ea7\u7559\u7ed9\u5b50\u5973\uff0c\u4e0d\u5b58\u5728\u7a0e\u52a1\u95ee\u9898\uff0c\u4f46\u5982\u679c\u5b50\u5973\u5df2\u7ecf\u62e5\u6709\u4e00\u5957\u4e3b\u8981\u4f4f\u5b85\uff0c\u5219\u4ece\u7ee7\u627f\u4e4b\u65e5\u8d77\uff0c\u5fc5\u987b\u6307\u5b9a\u5176\u4e2d\u4e4b\u4e00\u4e3a\u6295\u8d44\u7684\u623f\u4ea7\uff0c\u8fd9\u5957\u623f\u4ea7\u5c06\u6765\u8f6c\u79fb\u65f6\u4f1a\u6709\u7a0e\u52a1\u95ee\u9898\u3002<\/section>\n<section>\u00a0<\/section>\n<section><span style=\"color: #ff6600;\"><strong>\u4e09\u3001\u5c0f\u578b\u751f\u610f\u589e\u503c\u7a0e\u8c41\u514d\u6cd5\u5219 Small Business Exemption<\/strong><\/span><\/section>\n<section><strong>\u00a0<\/strong><\/section>\n<section><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-22298\" src=\"https:\/\/fengluyimin.com\/wp-content\/uploads\/2023\/05\/5-1024x643.png\" alt=\"\" width=\"800\" height=\"502\" \/><\/p>\n<\/section>\n<section>\u5982\u679c\u62e5\u6709\u52a0\u62ff\u5927\u4eba\u63a7\u5236\u7684\u79c1\u4eba\u4f01\u4e1a(CCPC)\u7684\u80a1\u4efd\uff0c\u5728\u51fa\u552e\u8be5\u80a1\u4efd\u65f6\u670975\u4e07\u8d44\u672c\u589e\u503c\u514d\u7a0e\u989d\u3002\u53e6\u5916\uff0c\u5408\u683c\u7684\u519c\u573a\u8d44\u4ea7(Qualified Farm Property)\u548c\u5408\u683c\u7684\u6e14\u4e1a\u8d44\u4ea7(Qualified Fishing Property)\u4e5f\u4eab\u53d7\u540c\u6837\u7684\u8d44\u672c\u589e\u503c\u514d\u7a0e\u989d\u3002\u6bd4\u5982\u4e00\u4e2a\u4eba\u82e5\u5e72\u5e74\u524d\u6295\u8d4420\u4e07\u52a0\u5143\u5728CCPC\u91cc\uff0c\u4ed6\u8fc7\u4e16\u65f6\u80a1\u4efd\u4ef7\u503c\u589e\u503c\u5230100\u4e07\u52a0\u5143\uff0c\u4ed6\u9700\u8981\u7f34\u7eb3\u7684\u8d44\u672c\u589e\u503c\u662f100\u4e07-20-75\u4e07=5\u4e07\u3002<\/section>\n<section>\u00a0<\/section>\n<section><span style=\"color: #ff6600;\"><strong>\u56db\u3001\u4eba\u5bff\u4fdd\u9669\u8d54\u507f\u514d\u7a0e Life Insurance Benefits Exemption<\/strong><\/span><\/section>\n<section><strong>\u00a0<\/strong><\/section>\n<section><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-22299\" src=\"https:\/\/fengluyimin.com\/wp-content\/uploads\/2023\/05\/6-1024x648.png\" alt=\"\" width=\"800\" height=\"506\" \/><\/p>\n<\/section>\n<section>\u5305\u62ec\u5206\u7ea2\u50a8\u84c4\u4fdd\u9669\u3001\u6295\u8d44\u8fde\u7ed3\u9669\u3001\u5b9a\u671f\u4fdd\u9669\u3001\u610f\u5916\u8eab\u6545\u4fdd\u9669\uff0c\u88ab\u4fdd\u9669\u4eba\u53d1\u751f\u4e8b\u6545\u540e\uff0c\u8d54\u507f\u91d1\u76f4\u63a5\u4ece\u4fdd\u9669\u516c\u53f8\u53d1\u51fa\u652f\u7968\u9001\u5230\u53d7\u76ca\u4eba\u624b\u4e2d\uff0c\u4e0d\u9700\u8981\u7f34\u589e\u503c\u7a0e\uff0c\u4e0d\u9700\u8981\u7528\u6765\u8fd8\u503a\u6743\u4eba\u3002<\/section>","protected":false},"excerpt":{"rendered":"<p>\u65b0\u79fb\u6c11\u767b\u9646\u52a0\u62ff\u5927\u603b\u662f\u88ab\u5404\u79cd\u7a0e\u52a1\u95ee\u9898\u548c\u5982\u4f55\u5b89\u5168\u5730\u8f6c\u79fb\u56fd\u5185\u8d44\u4ea7\u800c\u56f0\u6270\uff0c\u8fd9\u91cc\u5c0f\u7f16\u5c31\u6559\u5927\u5bb6\u3002 \u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u8981\u6c42\u65b0\u79fb\u6c11\u7533 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