Know the tax facts when investing in Precious Metals in Canada
Precious metals come in different forms, shapes, and purities.
Pure bullion bars and coins are at least 99.5%, but they can be as high as 99.999% pure.
Alloyed coins and bars are a mixture of precious metal with copper typically and may be less than 99.5% pure.
They are typically 22 karat or 91.7% pure, and 90% pure such as Krugerrands, American Eagles, Sovereigns, Ducats, Coronas, Francs and US Liberty coins.
Although they can be any purity less than 99.5%. These coins and bars are "alloyed" or contain more than one metal element, typically copper.
Jewelry as well as circulated silver and gold coins are alloyed but the still contain precious metal - which is where the value lies.
You need to do your homework to determine which is the better physical metal investment for you.
In Canada, Bullion is categorized as pure gold, silver, platinum, and palladium in the form of coins, bars, and wafers only.
• Bullion Is Not Taxed When Purchased
• Bullion Is Taxed When Sold
• Tax On Bullion is "Backloaded"
• Bullion Sales Are Reported to the Government
You will be issued a T5008 Statement of Securities Transactions (see below) which is taxable income. Investment income is taxable.
Depending on your tax bracket and the amount of bullion you sell in any given year, that could be considerably higher than provincial and federal taxes.
Alloyed precious metals consist of all other forms of gold, silver, platinum, and palladium, pure or not.
This includes jewelery, silverware, casting grain, circulated Canadian and US silver and gold coins.
• Alloyed Is Taxed When Purchased
• Alloyed Is Not Taxed When Sold
• Tax On Alloyed is "Frontloaded"
• Alloyed Sales Are Not Reported to the Government
Jewelery and coins move with the markets the same as bullion.
Depending on your tax situation it may be wise to diversify and invest in frontloaded alloyed precious metals as well as backloaded bullion.
Retailers in Canada are required by law to file T5008 Statement of Securities Transactions slips for individuals who sell more than $200 in total, annually, in precious metals. Namely, gold, silver, platinum and palladium bars, wafers, and coins.
Retailers are not required to file T-5008 Information Returns for the sale of jewelry or numismatic coins.
This information slip reports the amount paid or credited to you for securities you disposed of or redeemed during the year. These transactions may be on account of income or capital.
For more information, please visit the following:
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4091/t5008-guide-return-securities-transactions-2016.html#P129_4770
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/ic82-2/social-insurance-number-legislation-that-relates-preparation-information-slips.html