 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6 W4 k: ` E3 ^, U
/ X5 N7 c' v% S2 E6 ]. |: W7 }0 b
& g- w6 I3 S2 W, W1 c) t
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。
6 n& S, m* u; C: ~( i4 @8 w- w$ l6 L2 C
Example 1
+ i k2 i4 L- {! H0 v5 p9 v, D) L7 T/ i% s' P+ R+ i9 i8 M7 j5 q" d: m
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., t) J; m9 r: x Y
|
|