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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$ V& @% l9 r8 |; B, Q, p
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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。' G3 b6 d1 _' [) P- n; ?5 y k
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Example 1
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' O$ S) H+ }: U2 GJack 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 $759.& P4 J2 ?9 ^$ ~. w9 `1 S( @- w# N/ v
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