1, tax free( R3 R* G. m n4 O: b! J d4 ]
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 : r$ T$ Z6 I) L3 e4 V1, tax free + B4 s6 j) B4 Y8 d2,3, 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 2 Y/ L) i* a$ h9 P& S
1, tax free * \0 b" }" x# S- t# t0 e7 G* A2,3, 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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( Q3 m6 \4 \" O, z厉害! ( m, h# C+ U4 y2 Q1 k5 w第2, 3 的比例是怎么来得呢?
. I# A/ O$ j1 L' s; J/ I; S) @2,gross up by 1.45 and get 18.955% tax credit for Fed. and 8% for Pro./ l& l2 U9 d6 [: X
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 5 U' h( C7 x" u& L0 R" S1, tax free # q1 }( n/ r* t4 J& m/ m2,3, if your maginal tax is 40%, then your tax payable for the eligible dividend is 33.4 and for the ineligible dividend is 39
$ [ h% X' r6 ?6 M+ y # W7 e5 _! m: ] n9 h" G% m9 v2 u' Q0 X: G
Are you sure your calculation is correct?. L# o% |7 p) ]3 V) B: _9 {
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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?
原帖由 信马由缰 于 2008-2-28 15:51 发表 3 o# P5 O; T. l! A+ v& K 6 |: n: [ {! B, q' f3 b: Z 8 K" U. ?$ J5 f1 i" ^ 4 M% F% a- m: P/ n/ V" l3 o9 _Are you sure your calculation is correct?1 a+ r6 a& }5 |4 s" C+ @& ?
7 |$ X4 g0 s# q9 N% h$ p2 u8 t
I thought the actual eligible tax rate is less than 19% if your marginal tax is 40%. What am I missing?
* _+ U, b c; r1 r) `* s* A; Y+ [0 o9 z6 k
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 . q* F: T4 K- f, n: q- w0 p4 U
修改之后,2, 19 ' m0 q4 |' B& b q2 ]3 b3,26