 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 t6 s' _! S# u, z
! t8 a9 W3 L5 }3 h/ b; z% y: t! _1 ~) K: d6 T* n
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。
1 z( G$ @5 Z) Z: o2 p8 L b1 E9 j# r
Example 1
! W+ S m% |. j. f- |) o
% V9 c" r) B, L. ]2 H3 vJack 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.
( ^5 z' M3 } |* a8 F" u |
|