 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, Z2 Z" \( Y' u# Y8 G: C' r7 O
7 q/ H8 H: A) v* J3 g
, B8 X# a. b5 ?& X; ~! p3 x7 {* z, m# r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。
2 Y$ X! A0 ]7 E+ [6 k; t6 C9 O, D
Example 1! ?3 T0 I! v6 e4 o+ ]$ W
0 W3 S! a& J9 G8 L3 ~ \2 _
Jack 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.; U( t6 m/ y; y, `/ s
|
|