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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; |1 z( S- M& S+ b8 r: B7 g% J
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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。 `( ~/ f- B1 R" ^+ f- f& H8 H- U8 Z
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Example 18 v0 P+ o7 I+ R {7 ~
2 x% \2 m) o" B' V: ~' K# {+ J+ }) r1 wJack 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.; v3 u" n8 t# D* s# p7 @4 m
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