{"id":9548,"date":"2023-02-04T10:12:55","date_gmt":"2023-02-04T15:12:55","guid":{"rendered":"https:\/\/www.effisca.com\/main-tax-changes-in-canada-for-2022-2023\/"},"modified":"2023-03-22T13:49:28","modified_gmt":"2023-03-22T17:49:28","slug":"main-tax-changes-in-canada-for-2022-2023","status":"publish","type":"post","link":"https:\/\/www.effisca.com\/en\/main-tax-changes-in-canada-for-2022-2023\/","title":{"rendered":"Main tax changes in Canada for 2022-2023"},"content":{"rendered":"\n<p>Effisca has reviewed  for you all the tax changes for tax year 2022 (filed in 2023) and prepared a summary of these tax measures. We look forward to discussing it with you!<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Tax-Free First Home Savings Account (for purchase of first property)<\/strong><\/h2>\n\n<p>This measure is major and constitutes an amalgamation of the most interesting advantages of the RRSP, the HBP and the TFSA. It will be possible to deduct contributions to a savings plan that will allow the funds to be withdrawn without taxation (such as a TFSA) or obligation to repay the amount (such as the HBP). <a href=\"https:\/\/www.canada.ca\/en\/department-finance\/news\/2022\/08\/design-of-the-tax-free-first-home-savings-account.html\" target=\"_blank\" rel=\"noopener\">You can find information on this here.<\/a><\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Underused Housing Tax<\/strong><\/h2>\n\n<p>This new tax mainly targets non-Canadians who own real estate in Canada as well as companies that own residential real estate, whether the shareholders are Canadian or not. Whether or not you have underused the building, in many cases you will still have to file a return. <a href=\"https:\/\/www.effisca.com\/en\/underused-housing-tax\/\">See our article here!<\/a><\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Prohibition on the Purchase of Residential Real Property by Non-Canadians Act<\/strong><\/h2>\n\n<p>This new law prevents non-Canadians from buying residential property in Canada for a period of two years. Several exemptions are possible. <a href=\"https:\/\/www.effisca.com\/en\/prohibition-on-the-purchase-of-residential-property-by-non-canadians-act\/\">You can read our article about it here<\/a>.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Canada dental benefit<\/strong><\/h2>\n\n<p>This new benefit allows up to two tax-free payments of $650 per child to eligible families who have incurred dental expenses. You must file a separate application for the income tax return. <a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/child-family-benefits\/dental-benefit.html\" target=\"_blank\" rel=\"noopener\">More information here.<\/a><\/p>\n\n<h2 class=\"wp-block-heading\"><strong>One-time supplement to the Canada Housing Benefit<\/strong><\/h2>\n\n<p>The Canada Housing Benefit provides a tax-free payment of $500 to eligible tenants. You must file a separate application for the income tax return. <a href=\"https:\/\/www.effisca.com\/en\/new-canada-housing-benefit\/\">Here is the link for our article<\/a>.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>New Rule on Flipping a Property (Home or Rental Property)<\/strong><\/h2>\n\n<p>This new rule ensures that the gain resulting from the sale of property that has been held for less than one year would be fully taxable (100%) whereas normally the portion of a capital gain included in income is 50%. In addition, it will not be possible to claim the principal residence exemption in these cases, whereas for the majority of homeowners, this exemption made the gain completely exempt from tax. However, certain exceptions may apply. <a href=\"https:\/\/www.revenuquebec.ca\/en\/press-room\/tax-news\/details\/2023-01-10\/new-rule-on-flipping-a-property-home-or-rental-property\/\" target=\"_blank\" rel=\"noopener\">More information here!<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Effisca has reviewed for you all the tax changes for tax year 2022 (filed in 2023) and prepared a summary of these tax measures. We look forward to discussing it with you! Tax-Free First Home Savings Account (for purchase of first property) This measure is major and constitutes an amalgamation of the most interesting advantages [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":9658,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[70,260,357],"tags":[],"class_list":["post-9548","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-international-tax","category-canadian-tax","category-real-estate-taxation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Main tax changes in Canada for 2022-2023 - Effisca<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.effisca.com\/en\/main-tax-changes-in-canada-for-2022-2023\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Main tax changes in Canada for 2022-2023 - Effisca\" \/>\n<meta property=\"og:description\" content=\"Effisca has reviewed for you all the tax changes for tax year 2022 (filed in 2023) and prepared a summary of these tax measures. We look forward to discussing it with you! Tax-Free First Home Savings Account (for purchase of first property) This measure is major and constitutes an amalgamation of the most interesting advantages [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.effisca.com\/en\/main-tax-changes-in-canada-for-2022-2023\/\" \/>\n<meta property=\"og:site_name\" content=\"Effisca\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/effisca\" \/>\n<meta property=\"article:published_time\" content=\"2023-02-04T15:12:55+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-03-22T17:49:28+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.effisca.com\/wp-content\/uploads\/2023\/02\/3.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"401\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Olivier Custeau, Fiscaliste, B.A.A., M. Fisc., EA\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Olivier Custeau, tax expert, B.A.A., M. Fisc., EA\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.effisca.com\\\/en\\\/main-tax-changes-in-canada-for-2022-2023\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.effisca.com\\\/en\\\/main-tax-changes-in-canada-for-2022-2023\\\/\"},\"author\":{\"name\":\"Olivier Custeau, Fiscaliste, B.A.A., M. 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