 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
0 M, Z, I9 Q1 j$ ~4 I8 e, Z" E" ]8 K/ L, m5 b
2 f# V( x) ~' e W" k& y5 e# u8 x
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。) x V. g$ \# l; _
" A# |; ?7 F2 u1 D' DExample 1
1 X0 V! ~- Y7 p7 i6 E$ a# {: ?9 q. u
Jack 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.& W5 I- I6 `: e: d) O
|
|