Did you co-sign your kid’s mortgage? There are new tax reporting rules to know

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Did you co-sign your kid’s mortgage? There are new tax reporting rules to know
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Bare trust reporting is a new requirement by the CRA this year, but most Canadians are likely unaware of its existence — or penalties.

From home office expenses to house flipping, Tyler Thielmann of Spring Financial discusses the tax changes you need to know for the 2023 filing season.If you’re part of a joint bank account or have co-signed a mortgage, you might be part of something called a “bare trust” agreement that many Canadians will have to file a tax return for in the coming weeks.

Bare trusts happen when someone legally owns an asset, but it technically belongs to someone else. The arrangement is essentially a separation of legal and beneficial ownership of a property. Trusts that hold less than $50,000 in assets may be exempt from the reporting requirements. Out of the examples above, this is likely the scenario for most joint accounts between family members.In order for a co-signed mortgage to count as a bare trust agreement, Abdulla says financial institutions require the parent to also be included on the title.

For the first time, bare trusts are required to file T3 Trust Income Tax and Information Returns for the 2023 year.The CRA’s deadline for trustees to file is April 2 — which notably comes before the general April 30 tax deadline for individuals. However, if you miss the deadline this year, you might be in the clear. The CRA announced this week that because the new bare trust rules may be unfamiliar to Canadians, the agency will be offering relief from the penalty and will only pursue blatant cases of gross negligence.

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