 鲜花( 25)  鸡蛋( 0)
|
学费又两部分,联邦的来抵联邦的收入税,省的来抵省的收入税' W |" }- W H+ V
1 V3 u& B* @- E C. |% x+ \3 L# B0 W
# {7 ], T( {+ ]+ m0 h4 D0 f0 i' l& w
但是,如果之前你不在Alberta念的书,第一次用省的学费来抵省税时,要用联邦的学费额。
% e4 \. w8 I3 m% e% F+ k/ u
$ _( l& H2 T q) u! U( VExample 1
# g/ F: ]. w6 F2 M1 s' W
5 P4 C7 z6 a/ f$ lJack spent three years at the University of British Columbia and accumulated $20,000 of unused federal tuition and education amounts and $15,000 of provincial unused amounts. In 2013, he moves to Alberta to work. Because his unused amounts are carried forward from a different province, they are deemed to be $20,000 – the same as his federal carryforward. In addition, the provincial non-refundable tax credit rate is higher in Alberta than BC: 10% instead of 5.06%. Jack’s $20,000 of provincial carry-forward amounts therefore generate a tax saving of $2,000. If he had stayed in BC, his $15,000 of provincial carry-forward amounts would have generated tax savings of only $759.
( H6 i9 ~% T; j4 r* [) W" H |
|