 鲜花( 1167)  鸡蛋( 16)
|
sweetlele 发表于 2014-4-16 13:34 4 j/ ]* A! w. |% k; z% X4 y
上大学后,他学费是自己的,攒着等他毕业工作了给他自己或者他老婆抵税
. z2 i P5 `% wTransferring and carrying forward amounts
7 ]3 |5 H+ M5 B* @7 T! eYou must claim your tuition, education, and textbook amounts first on your own return. Complete Schedule 11 to calculate how much of this credit you will need to reduce your tax payable. You may need to use all of the credit, or just some of the credit depending on how much tax you owe.4 U% X) ~/ Y2 O4 \5 v) Y0 Z
! C3 E) H4 B0 A0 M6 ^% ]5 ` S
If you did not need to use all of the credit, you can now choose one of the following options:8 k, q/ k, R" U2 c8 t
1 ?2 n. l" S# u& VTransfer the amount
! J' N, S8 A7 r4 @9 [! d! YYou can transfer an amount equal to $5,000 minus the amount you used to reduce your own tax payable. You can transfer the remainder to:5 J! @ \/ n% o1 ^+ y. H9 L
5 w" V; i% M7 i; q9 c+ i6 _•your spouse or common-law partner (who would claim it in field 360 of their Schedule 2, depending on their province or territory of residence)6 z2 k% {9 E5 B/ u, I- Z6 t
•your or your spouse's or common-law partner's parent or grandparent (who would claim it in field 324 of their Schedule 1)
2 G* S9 v/ T9 KTo transfer the amount you must complete the transfer section of the certificate you received from your school.
! F- D& N$ B7 ^8 m0 O% l, T* k
! M( ~4 i4 w: y( j2 {7 L" P& ]http://www.cra-arc.gc.ca/tx/ndvd ... crry-frwrd-eng.html
+ N" D& O8 W7 F, E学费可以转给配偶及双方父母,祖父母 |
|