If you sell property to someone with whom you do not deal at arm's length and the selling price is less than its FMV, your selling price is considered to be the FMV.
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If you sell property to someone with whom you do not deal at arm's length and the selling price is less than its FMV, your selling price is considered to be the FMV.
假设买价80万，五年后市场价120万。如果80万给孩子，除了土地转让税Land transfer fee必须交，capital gain 就没有了，是吗？孩子可以住里面，就是primary residence,这样以后再增值也没关系。
这样是否可行？
If you sell property to someone with whom you do not deal at arm's length and the selling price is less than its FMV, your selling price is considered to be the FMV.
再例如，在“逾期报税”领域的两种情况：
The late-filing penalty is 5% of your 2021 balance owing, plus an additional 1% for each full month you file after the due date, to a maximum of 12 months.
If the CRA charged a late-filing penalty for 2018, 2019 or 2020 and requested a formal demand for a return, your late-filing penalty for 2021 will be 10% of your balance owing. You will be charged an additional 2% for each full month that you file after the due date, to a maximum of 20 months.
如果应交税款和罚款逾期未交，从逾期开始，按规定在再其上另有罚款和利息。