Giving son $200, 000 for condo -

to my 21 yrs old son for him to buy a condo.

Will he have to pay income tax on that amount?

Should I write a formal letter for the CRA stating that it is a gift from me?

Thanks for your advice.
________________________________________
david ingram replies:

There is no gift tax in Canada.  If the $200,000 pays for the condo, you do not need to do anything other than write a check.  then you get to watch him get married, have the marriage collapse and the ex wife take half of  the condo which is now worth $400,000 - do NOT worry about this or try and take steps so that it will not happen - it is a fact of life.

If there is going to be a mortgage on the property, the mortgage company will want a gifting letter from you stating that you have NO claim against the property.

The CRA does not need a letter unless your son gets involved in something illegal in which case you will want to prove that the $200,000 was not the result of proceeds of crime. Then it will be CRA for tax purposes and the RCMP or local police force that needs it to stop them from seizing the property under proceeds of crime legislation.

If this sounds pessimistic both situations are happening with the children of some nice people I know and I saw that a really nice 24 year old I used to coach in baseball was just busted for smuggling drugs into the US.  Have not seen him for 9 or 10 years but these things happen.

david ingram wrote:
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Disclaimer:  This question has been answered without detailed information or consultation and is to be regarded only as general comment.   Nothing in this message is or should be construed as advice in any particular circumstances. No contract exists between the reader and the author and any and all non-contractual duties are expressly denied. All readers should obtain formal advice from a competent and appropriately qualified legal practitioner or tax specialist for expert help, assistance, preparation, or consultation  in connection with personal or business affairs such as at www.centa.com. If you forward this message, this disclaimer must be included."
 
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Phone consultations are $400 for 15 minutes to 50 minutes (professional hour). Please note that GST is added if product remains in Canada or a phone consultation is in Canada.
 
This is not intended to be definitive but in general I am quoting $800 to $2,800 for a dual country tax return.
 
$800 would be one T4 slip one W2 slip one or two interest slips and you lived in one country only - no self employment or rentals or capital gains - you did not move into or out of the country in this year.
 
$1,000 would be the same with one rental
 
$1,200 would be the same with one business no rental
 
$1,200 would be the minimum with a move in or out of the country. These are complicated because of the back and forth foreign tax credits. - The IRS says a foreign tax credit takes 1 hour and 53 minutes.
 
$1,500 would be the minimum with a rental or two in the country you do not live in or a rental and a business and foreign tax credits  no move in or out

$1,600 would be for two people with income from two countries

$2,800 would be all of the above and you moved in and out of the country.
 
This is just a guideline for US / Canadian returns
 
We will still prepare Canadian only (lives in Canada, no US connection period) with two or three slips and no capital gains, etc. for $150.00 up.
 
With a Rental for $350
 
A Business for $350 - Rental and business likely $450
And an American only (lives in the US with no Canadian income or filing period) with about the same things in the same range with a little bit more if there is a state return.
 
Moving in or out of the country or part year earnings in the US will ALWAYS be $800 and up.
 
TDF 90-22.1 forms are $50 for the first and $25.00 each after that when part of a tax return.
 
8891 forms are generally $50.00 to $100.00 each.
 
18 RRSPs would be $900.00 - (maybe amalgamate a couple)
 
Capital gains *sales)  are likely $50.00 for the first and $20.00 each after that.
 
Just a guideline not etched in stone. 
 
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