비거주자가 캐나다 임대소득을 벌 때 발생하는 세금 문제
캐나다에서 임대소득을 벌 고 있는 비거주자일 경우, 어떠한 세금 문제가 발생하는지 미리 알아두어야 할 점들이 있다. 기본적으로, 비거주자는 임대소득의 25%를 원천징수세로 납부하도록 되어 있다. 원천징수는 캐나다 거주 에이전트를 선임해서 이루어질 수 있는데, 에이전트가 임차인으로부터 임대료를 걷고, 그중 25%를 캐나다 국세청인 CRA에 납부하고, 남은 금액만 비거주자 소유주에게 지급되게 된다. 아래 다루어질 다른 대안으로 임대소득을 보고 하지 않는 이상, 25% 원천징수세는 캐나다에서의 최종 의무가 되어 따로 세금보고를 하지 않아도 된다.
다른 방법으로는 T1159- Income Tax Return for Electing Under Section 216 보고서를 통해, 캐나다 거주자들과 동일한 임대 공제 혜택 (CCA도 포함)을 받고 총 임대소득이 아닌, 임대 순수익에 대한 세금만 납부할 수 있게 된다. 비록, 총 임대소득의 25%가 원천징수가 되어도, 이 보고서를 제출하면 순수익에 대한 세금과 25% 원천징수세의 차액을 환급받게 된다. Section 216 보고서는 회계연도가 끝나고 2년 내로 보고해야 한다.
하지만 위의 경우, 매번 임대소득이 발생 될 때마다 25% 원천징수가 이루어지기 때문에 모기지 등의 현금흐름을 맞추는데, 어려움을 겪을 수 있다. 이러한 문제점 또한 보완할 수 있는데, 이것은 Form NR6 – Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real Property라는 서류를 통해, 총 임대소득의 25%가 아닌 임대 순수익의 25%가 원천징수 되도록 한다. NR6는 첫 임대료를 받는 날 혹은 회계연도의 전날 혹은 첫날까지 제출되어야 한다. 에이전트는 NR6이 승인되기 전까지 계속해서 총 임대소득의 25%를 원천징수해야 하며, 승인되면, 매달 임대 순수익을 산출해 25%의 원천징수세를 다음 달 15일까지 납부하게된다. 임대 소득이 이익이든 손실이든 NR6가 승인되면 Section 216 보고서는 더이상 2년이 아닌 6개월 내로 보고되어야 한다.
NR6를 작성할 때 필요한 정보는 비거주자의 정보, 임대 놓은 부동산 주소, 총 임대소득, 총 지출비용 및 세부내역, 순수익, 그리고 캐나다 에이전트에 대한 정보가 필요하다. 비거주자의 정보 중 SIN (Social Insurance Number) 혹은 ITN (Individual Tax Number)를 기재해야 하는 란이 있는데, 만약 두 번호 모두 없다면, T1261- Application for a Canada Revenue Agency Individual Tax Number for Non-Residents 서식을 작성해서 ITN을 발급받아야 한다.
모든 것을 정리한 예를 들어보면, 한국에 거주하는 비거주자가 캐나다에서 월 $5,000불의 임대소득을 벌 때, 별다른 조치를 취하지 않으면 매달 $1,250불이 원천징수되며 캐나다에서의 최종 의무가 된다. 하지만 회계연도가 끝난 후, T1159 Section 216 보고서를 2년 내로만 제출하면 순수익에 따라 세금이 계산되어 25%보다 낮은 세율로 인해 원천징수된 세금 일부를 환급받게 된다. 만약 여기서 임대가 시작하기 전에 NR6를 제출하고 승인받았으면, 월 총비용이 $3,000이였을 경우, $2,000불에 대한 25% 원천징수세가 적용되어 $1,250불이 아닌 $500불만 원천징수된다.
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