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税务局的说法非常明确
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. v0 U/ l, m3 |! n; {At a minimum, you will need to keep your expired monthly transit passes for months after June 2006 to support your claim. If your transit pass displays all of the following information, the pass itself will be sufficient to support a claim for the tax credit:1 t. ^0 |# k5 @! y/ `, q
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- an indication that it is a monthly (or longer duration) pass;
- v# ]; e z/ H: n, E- the date or period for which the pass is valid;
1 v* F, k k) c8 L" J( l, n$ K5 O- the name of the transit authority or organization issuing the pass;
+ u$ U9 z/ t3 O6 g! m- a- the amount paid for the pass; and, 9 K" H- W4 H' j ?5 r
- the identity of the rider, either by name or unique identifier. 3 J' k4 R K" @8 D: V0 k* J Y4 w3 r: K) @
' j; ~9 x- O* M- w这里ETS 的月票非常讨厌。没有以上全部的资料, 尤其金额。
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If the pass does not have all of this information, you will also need to keep receipts, cancelled cheques or credit card statements, along with your pass(es), to support your claim. The credit will be available for the portion of the pass that is used on or after July 1st, even if the pass is purchased before that date.9 b c4 @2 p! j/ m
9 }" n$ N8 n8 m+ ` U从这里你可以看到税务局提到需要收据, 但容许支票, 信用卡、银行账单详细列明市公交车票等
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The Canada Revenue Agency (CRA) will accept receipts (letters) generated by employers or Employer Pass Program Coordinators for employer transit pass programs. The receipt should note the purpose, exact amount received, date of payment, and name of the payee.
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! _: Q. h/ q, O) P! w) }$ t# @Generally, the CRA does not consider a bank statement a valid receipt. However, if the statement clearly indicates the purpose of the debit (for example, Employee FareCard), we will accept this as support for the claim.
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You will not need to submit any documentation when you file your return, but you must keep it in case the CRA asks for it in verifying your claim. |
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