这几年报税中每年都会遇到一个被问了很多次的问题：买房子地产经纪公司给的返佣要不要报收入？地产经纪或地产经纪成立的PREC公司可不可以将返佣当作费用申报？有时还会遇到买家收到地产经纪公司开出的T4A。那么这个问题到底该怎么处理呢？你们想要的CRA的官方答复来啦！
下面的这封回信是CRA对这个问题的官方答复。其中重要的段落小编已经用红色加粗字体强调了。
重点来啦！这封信的中心思想就是以下3点：
1，如果购买的是自用的房产，例如购买的物业是用作自己和家人的主要居所，返佣是不算做收入的，当然也就不需要在报税时申报
2，如果购买的物业是用于产生收入的，比如投资物业，或用于商业的办公室，或者是买卖房产的生意，这几种情况下，返佣有很大可能性会被当作收入处理，或者被当作抵减投资物业的成本处理。
3，通常情况下，付出的款项如果不是用于个人消费，也不是资本项目的开支，而是用于取得经营性商业收入（business income）那么这笔付款就可以当作费用抵减。如果地产经纪公司给客户的返佣符合上述条件，一般情况下都可以作为费用抵减的。
当然每个人的情况也不一样，具体的交易千差万别，这篇技术性的解释只是一个基本的意见，不针对具体的个案。遇到具体问题还是要具体分析，根据个案情况处理！遇到不确定的因素最好咨询会计师，律师等相关专业人士。特别是进行房产投资的人士，涉及资金比较大，情况复杂，最好找专业人士提前规划。虽然CRA的解释不针对个案，但是我们也可以了解到当前CRA管理实践中对地产交易过程中返佣税务处理的一个基本的态度。
以下是CRA的这篇技术性解释的原文，供大家参考
Principal Issues: Are cash back incentives that are received by individual home purchasers from a realty business taxable and are the amounts paid by the company deductible?
Position: Question of fact and will depend whether the amounts received by the home purchaser would be considered income from a source.
Reasons: The Act lists the main sources of income, and a number of other miscellaneous sources. These main sources are income from office, employment income, business income, property income and capital gains.The other sources of income are found in subsection 56(1) of the Act. If the income does not fall within one of these sources of income, it is generally not taxable.
XXXXXXXXXX 2019-079663
S.D’Angelo, CPA, CMA
May22, 2019
Dear XXXXXXXXXX:
Re: Cash back amounts receivedby a home purchaser
This is in reply to your correspondence of January 9, 2019, and our (D’Angelo/XXXXXXXXXX) several telephone conversations, regarding the income tax treatment of certain “cash back incentive amounts” that are received by individuals who purchase a home using the services of a real estate brokerage company realtor.
It is our understanding that a real estate brokerage company (the “Brokerage”) will share with the homebuyer (the “Buyer”) part of the commission that it receives from the seller’s agent up to a maximum of $2,000 in “cash back incentive amounts” (the “CashBack”). You have asked whether the Cash Back received by the Buyer would be taxable and whether the Cash Back paid by the Brokerage would be deductible.
Our Comments
This technical interpretation provides general comments about the provisions of the Income Tax Act (“Act”) and related legislation (where referenced). It does not confirm the income tax treatment of a particular situation involving a specific taxpayer but is intended to assist you in making that determination. The income tax treatment of a particular transaction proposed by a specific taxpayer will only be confirmed by this Directorate in the context of an advance income tax ruling request submitted in the manner setout in Information Circular IC 70-6R9, Advance Income Tax Rulings andTechnical Interpretations.
Deductible Expenses
A payment will generally be deductible if it is made for the purposes of gaining or producing income from a business, it is not on account of capital, it is not a personal expense, and it is reasonable in the circumstances. Therefore, the cost of the Cash Back paid by the Brokerage to the Buyer may be deductible if the payment meets these criteria.
Receipt by the Buyer
Whether an amount paid to a Buyer in the form of cash would be taxable to the Buyer depends on the facts and circumstances of each particular transaction.
In certain situations, an amount may constitute a non-taxable windfall, gift, or voluntary payment for the person receiving it. The factors used to determine the nature of a particular payment that may be considered a windfall or gift are discussed in paragraphs 1.2 and 1.3 of Income TaxFolio, S3-F9-C1, Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime (“Folio”) available on the Canada Revenue Agency website. In this case, it is unlikely that the Cash Back paid to the Buyer would satisfy the factors listed in the Folio to be considered a gift or windfall because the Cash Back is promoted on the Brokerage website and is paid to the Buyer pursuant to meeting specific requirements.
Where an amount cannot be categorized as a windfall, gift, or other voluntary payment, the amount maybe taxable to the Buyer if it constitutes income from a source for the Buyer pursuant to the Act (for example, income from an office, employment, business or property).
It is a question of fact whether the Cash Back is from a source of income that is business or property. This may be the case where a Buyer is purchasing an investment property or is in the business of buying and selling homes. A Cash Back amount that is received by a Buyer who subsequently uses the property to earn income from business, property or office will likely be included in income or will reduce the capital cost of the property.
However, in our view, where property acquired is used by the Buyer for personal purposes, for example, if the property is the Buyer’s principal residence, generally, the Cash Back amount would not be considered income from a source that is taxable under the Act and would not be included in the Buyer’s income.
The Canada Revenue Agencyis responsible for administering the tax system and applying currentlegislation, whereas the Department of Finance is responsible for developingtax policy and legislation. Therefore, any concerns regarding tax policy shouldbe directed to the Department of Finance.
We trust these commentswill be of assistance to you.
Yours truly,
Pamela Burnley, CPA, CA
Manager
Business Income and Capital Transactions Section
Business and Employment Division
Income Tax Rulings Directorate