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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8 \4 B, {1 L; ~ X @" Q
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$ f8 Z6 K: w2 o; @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。# I# H% g! m4 X* b5 E& S# t( O+ i
$ T* W. q1 m* }/ S6 Y9 s0 ^1 AExample 1. {' O0 K% M) O1 X2 `" Q( y* h
) k* x6 j! p$ t) CJack 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 $759.+ U$ Q( S7 c8 \, l6 [' Y; K5 e
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狗仔卡
发表于 2015-3-5 21:10
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显身卡
发表于 2015-3-5 21:31
