1, tax free" b9 o) e ^ n$ t% G2 u1 ~3 A
2,3, if your maginal tax is 40%, then your tax payable for the eligible dividend is 33.4 and for the ineligible dividend is 39
原帖由 如花 于 2008-2-27 18:22 发表 7 M7 x- X+ f8 i# ^/ O/ Z
1, tax free : S3 C7 O% I# ~2 s v2,3, if your maginal tax is 40%, then your tax payable for the eligible dividend is 33.4 and for the ineligible dividend is 39
) f- P8 Y. O* v7 l请问如花收到我咨询你十二月CFA LEVEL one考试的短信息了吗?想问问你准备的一些情况啊。我今年夏天考,但估计只有一个月的复习时间,我知道一级不难,但需要看的东西特别多是吧?
原帖由 如花 于 2008-2-27 18:22 发表 # m& i- n: w' ]' k9 N8 f6 x- y! ]+ V! I1, tax free4 A% E& j( `8 k: ]
2,3, if your maginal tax is 40%, then your tax payable for the eligible dividend is 33.4 and for the ineligible dividend is 39
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2,gross up by 1.45 and get 18.955% tax credit for Fed. and 8% for Pro.- j- q6 i& b' Q' m {
3, gross up by 1.25 and 13.333% for Fed. 5.5% for Pro.
原帖由 如花 于 2008-2-27 18:22 发表 0 @/ i/ L4 \3 O' ]7 V% @1, tax free - W c' t7 {: r0 I. `$ \2 I2,3, if your maginal tax is 40%, then your tax payable for the eligible dividend is 33.4 and for the ineligible dividend is 39
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Are you sure your calculation is correct? " M+ ~9 E' a5 O/ k; s 2 {: b; H* G) ~3 n, z/ WI thought the actual eligible tax rate is less than 19% if your marginal tax is 40%. What am I missing?
原帖由 信马由缰 于 2008-2-28 15:51 发表 4 z( K. @+ h3 W. H' \ U
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# R! J. P, q. _3 V* c8 P3 kAre you sure your calculation is correct?/ d# o- [9 V: V6 G. s2 Y, ^! |
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I thought the actual eligible tax rate is less than 19% if your marginal tax is 40%. What am I missing?
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我再看了下我的计算,发现你是对的。我忘marginal tax rate已经包括了provincial tax rate 5 L0 V3 Q* Q) \' i+ G; m {) O/ F6 V
修改之后,2, 19 0 h/ s& d; r( i7 `) m3,26