我去年4月份开户到现在,上了Margin,做short,交易非常的频繁,本来以为就是报capital gain/loss,但是好像看了一圈cra的说明,可能会算成business income。因为我的股票都不是长期投资的。* O! m V8 k6 T7 }2 J' i" i
The combination of a number of the following factors may cause the gains or losses to be treated as income (100% taxable), not capital (50% taxable): / Y) v$ ]4 n7 X& e, v. J* ` 3 E3 S1 r: x- }$ k3 {' A: [ frequent transactions, extensive buying and selling of securities + F" [) v) Z& P& V & R3 @" S( s3 F$ r0 D* @ short periods of ownership Z& v: w2 A; }
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不知道该如何报了,请教各位大侠!!
Some criteria for business income VS capital gains: 6 f8 {- [' L4 U3 n! FPrimary: ! b/ e( q5 v/ O3 c+ ~) o2 ^
Did the taxpayer intend to use the item as inventory or as a capital asset? 3 X& i8 m: g# b) Q2 F0 FSecondary:2 m% F; _" I& c+ J
. Secondary intent (intention at time of purchase)6 l$ }1 ]4 R7 v7 a: Z. z6 e
. Number and frequency of transactions & A8 ^# }" _3 @. Length of period of ownership. ~) c: F/ F0 Y( w1 u8 Q
. Relationship to taxpayer's buisness" T* h9 P- Z% [
1 J: k; c' |& o% S6 H w2 I6 zIt seems to be business income, but there are certain things that can be deducted from business income that can,t be deducted from capital gains, like loan interest, and office expense etc.