$$$$$$$$$$$$$$$$$$$$$$ 来探亲父母能够为我们省多少税？（实战篇）(zt)

绿袖子 · 发表于 2014-3-22 10:21

本帖最后由绿袖子于 2014-3-22 11:36 编辑

来探亲父母能够为我们省多少税？（实战篇）

每年都有大量的父母来加拿大探亲，他们一般持有探亲签证，在加拿大的身份是访问者(Visitor)。经常有朋友问及探亲父母能不能够帮助省税。对于这一问题，不能一概而论可以或不可以, 把它分为两个问题会让我们更为清楚：1）探亲父母具备什么样的条件可以帮助我们省税？2）探亲父母可以从哪些方面帮助我们省税？

探亲父母为我们省税的条件

既然是税务的问题，首先，要明了加拿大纳税人的分类。按照加拿大税收的有关法律可以分为两类：一类是税务居民（residents for tax purposes), 另一类是非税务居民（Non-residents for tax purposes）。由这两类还可衍生出另外两类：视同税务居民（deemed residents for tax purposes）和视同非税务居民（deemed non-residents for tax purposes）。

既然父母持有的是访问签证，从法律意义上来说肯定是属于非税务居民，没有纳税人的地位，帮助我们省税就无从谈起。但是，加拿大税法有规定，如果非税务居民一年内在加拿大逗留的时间超过183天，那么，就可以视同税务居民（deemed residents for tax purposes）,就可以享有在税法上税务居民的义务和权利。也就是说，虽然父母是非税务居民，如果一年在加访问的时间超过183天，自然就有了视同税务居民（deemed residents for tax purposes）的法律地位，也就具备了为我们减轻税务负担的条件。

父母可以从哪几个方面帮助我们省税

在报税的时候，将来访父母作为Dependant填在税表中，如果父母年龄超过65岁，每人可以有$4,402的Caregiver Amount ，可以有Non-refundable Credit $660.30。如果两个老人年龄都超过65岁，且父母在加拿大驻满一年，仅此一项就可以帮助我们退回$1320，还是很可观的。当然这是在您还有未退回来的所得税的情况下，因为,这是NOn-refundable Credit。

如果给父母购买有医疗保险，可以将保费作为Dependant的医疗费用进行申报，这样同样可以给我们Non-refundable Credit。具体退税金额会根据申报医疗费用和家庭的收入情况的不同而变化；加拿大税务局（CRA）是根据一定的公式来计算的（报税的软件会自动计算），因此，如果您的家庭收入收入比较高，则申报的医疗费用对退税就没有帮助。

另外一方面，父母单独进行报税，在住满一年的情况下，HST的退税，居住在安省也可申请OTB，合计可达到$1000。具体的操作方式是：1、从CRA的网站下载 T1261表格（见附件三），填写后让父母签名；2、帮助父母填写T1 General, 税号的地方空着就可以了；3、给CRA写封信，解释申报HST退税的理由；我们有写信的模板在这篇文章后面的附件四里，供您参考；4、将父母护照上有父母个人信息的首页和证明来加拿大居住时间的出入境签章的页面复印。上述资料齐全以后，请寄到下面的地址（地址有可能变化，在信寄出前，请到CRA网站核实）：

International Tax Services Office

Returns Processing Division

2204 Walkley Road

Ottawa ON K1A 1A8

2012年父母帮助我们省税的成功经历

父母二人持有超级签证2012年在加拿大居住了满满一年，我们在报税的时候将他们作为Dependant进行申报，由于他们均在70岁以上，有Caregiver Amount$8.804.00, 并且把为他们购买的医疗保险保费合计$7,143.00作为医疗费用进行申报。

2013年6月下旬，收到税务居的复查信函（见附件一），要Schedule 5、父母的签证复印件、和我们共同居住的日期证明以及他们的收入情况等信息。我们及时答复了复查函，并提供了要求的相关证明。2013年7月中下旬， CRA回函（见附件二），经过审查，认为我们的申报符合要求。

如果没有在报税时将父母作为Dependants进行申报，我们家庭2012年退回来的税就会少3500多元。

实际上，有很多的报税人没有意识到如何利用父母探亲来合理的为自己的家庭争取更多的退税，希望这篇文章能够对大家有所帮助。另外，我们是旅游保险提供商，不是专业的会计师，给您提供的信息是我们的亲身经历。如您有其他方面的税务问题或报税，请向您的会计师咨询。

绿袖子 · 发表于 2014-3-22 10:24

附件：

http://www.16safety.ca/files/1st%20Letter%20from%20CRA.PDF
http://www.16safety.ca/files/Second%20letter%20from%20CRA.PDF
http://www.16safety.ca/files/t1261-fill-13e.pdf
http://www.16safety.ca/files/Vis ... 20Tax%20purpose.doc

luckylu888 · 发表于 2014-3-23 17:07

将父母作为Dependants进行申报是有条件的：他们在生理上或者心理上，因疾病，衰老，受伤等不能完全自理而需要依靠你。
An explanation as to how the dependant's mental or physical infirmity causes them to be dependent on you for a considerable period of time. The dependency must be brought about sorely by reason of
the infirmity, and the degree of the infirmity must be such that it requires the person to be dependent on you for a considerable period of time. Temporary illness is not classed as infirmity.

5000-G General Income Tax and Benefit Guide 2013第37页还要求医生证明。
You must have a signed statement from a medical practitioner showing when the impairment...

yml599 · 发表于 2014-3-23 20:47

本帖最后由 yml599 于 2014-3-23 22:03 编辑

不知有没有税务达人给正解一下

.
就2013年来说, credit = 为父母付的medican expense - $2152 或者父母收入的3% （哪个数目小选哪个）。

CRA Alberta - 2013 General Income Tax and Benefit package:
Line 331 - Allowable amount of medical expenses for other dependants
Claim on line 331 the part of eligible medical expenses you or your spouse or common-law partner paid for the following persons who depended on you for support:
your or your spouse's or common-law partner's children born in 1995 or earlier, or grandchildren; and
your or your spouse's or common-law partner's parents, grandparents, brothers, sisters, aunts, uncles, nieces, or nephews who were residents of Canada at any time in the year.

The expenses must meet the criteria in the section "Eligible medical expenses" at line 330. They have to cover the same 12-month period that was determined under line 330.

For more information, see Guide RC4064, Medical and Disability-Related Information.

Calculate, for each dependant, the medical expenses you are claiming on this line. The total of these expenses must exceed the lesser of $2,152 and 3% of the dependant's net income for the year.
Use the following chart for each dependant:
Other dependant's medical expenses
Less: $2,152 or 3% of line 236 of that dependant (whichever is less) -
Allowable medical expenses =
Enter on line 331 the total of all allowable amounts for each dependant.

yml599 · 发表于 2014-3-23 20:48

Line 315 - Caregiver amount

If, at any time in 2013, you (either alone or with another person) maintained a dwelling where you and one or more of your dependants lived, you may be able to claim a maximum amount of $4,490 for each dependant. Each dependant must have been one of the following individuals:

your or your spouse's or common-law partner's child or grandchild; or
your or your spouse's or common-law partner's brother, sister, niece, nephew, aunt, uncle, parent, or grandparent who was resident in Canada. You cannot claim this amount for a person who was only visiting you.

In addition, each dependant must meet all the following conditions. The person must have:

been 18 years of age or older at the time he or she lived with you;
had a net income in 2013 (line 236 of his or her return, or the amount it would be if he or she filed a return) of less than $19,824; and
been dependent on you due to an impairment in physical or mental functions, or, if he or she is your or your spouse's or common-law partner's parent or grandparent, born in 1948 or earlier

If you had to make support payments for a child, you cannot claim an amount on line 315 for that child. However, if you were separated from your spouse or common-law partner for only part of 2013 due to a breakdown in your relationship, you can still claim an amount for that child on line 315 (in addition to any allowable amounts on lines 305 and 318) if you do not claim any support amounts paid to your spouse or common-law partner on line 220. You can claim whichever is better for you.

Complete the appropriate part of Schedule 5 to calculate your claim and give certain details about each of your dependants. Attach a copy of this schedule to your paper return.

You may also be eligible to claim the family caregiver amount.

Claim made by more than one person - If you and another person support the same dependant, you can split the claim for that dependant. However, the total of your claim and the other person's claim cannot exceed the maximum amount allowed for that dependant.

If anyone (including you) can claim this amount for a dependant, no one can claim an amount on line 306 for that dependant. If anyone other than you claims an amount on line 305 for a dependant, you cannot claim an amount on line 315 for that dependant.

叶子娃娃 · 发表于 2014-3-23 23:24

谢谢分享。

bobohoho · 发表于 2014-3-24 08:03

You cannot claim this amount for a person who was only visiting you.

tina108624 · 发表于 2014-3-24 08:41

迷糊了，那怎么出他们的收入证明呢？退休金？

yml599 · 发表于 2014-3-24 15:03

tina108624 发表于 2014-3-24 09:41
8 F" t$ v* x: ^; r, S迷糊了，那怎么出他们的收入证明呢？退休金？

单位证明或者工资条，再用CRA认可的年均汇率换算。

yml599 · 发表于 2014-3-24 15:09

我想楼主可以claim medical expense and caregiver amount，应该是用了以下的情况。

Medical Expense: Line 331- 保险的费用+父母没有任何收入($0 net income)
Caregiver Amount: Line 315 - or, if he or she is your or your spouse's or common-law partner's parent or grandparent, born in 1948 or earlier

tina108624 · 发表于 2014-3-24 15:18

yml599 发表于 2014-3-24 16:03 2 T' B" v i4 S9 P
单位证明或者工资条，再用CRA认可的年均汇率换算。

那是不是还需要翻译阿~~还有公证~~？？？

serath · 发表于 2014-3-30 16:38

谢谢分享

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