 鲜花( 7)  鸡蛋( 0)
|
What is the maximum deduction?5 n. }/ ~8 H, L" l2 E: ^+ L* s/ J
General rule2 @0 }1 v- }$ ]: K0 D" g
! d& ^% w/ F3 `* s. S9 l1.38 The child care expense deduction that a taxpayer may claim for a year in respect of each eligible child is limited to the annual child care expense amount which is defined in subsection 63(3). The annual child care expense amount for each child is determined with reference to the child’s age, physical and mental condition as follows:
* }% X( a. x3 i5 [* |4 d2 O/ c) H
6 ` F8 z* d2 U4 g( m9 q; p•For a child in respect of whom a disability tax credit may not be claimed, the annual child care expense amount is: . y |' x: H/ a! i/ r9 F+ W: B; p1 m
◦$7,000 for each child under seven years of age at the end of the year;7 h- r3 M# H4 S) H8 B
◦$4,000 for each child over six years of age at the end of the year and under 16 years of age at any time during the year; or$ X9 T9 K; q+ w B& N
◦$4,000 for each child over 15 years of age throughout the year who has a physical or mental infirmity and is dependent on the taxpayer, or the taxpayer's spouse or common‑law partner (see Interpretation Bulletin IT‑513R, Personal Tax Credits, for more information).
8 h ^" G* s. b3 v•For a child in respect of whom a disability tax credit may be claimed under section 118.3, (see Income Tax Folio S1-F1-C2 for information on determining whether a person qualifies for the disability tax credit), the annual child care expense amount is $10,000 (see ¶1.48 for a discussion of the potential impact of a child care expense claim on a taxpayer’s entitlement to claim a disability tax credit supplement).
) q; j4 X2 B; L4 i) @! [* | |
|
楼主: hello.ho
狗仔卡
发表于 2013-4-28 11:54
显身卡
