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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
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% l x/ D+ K' g% _' N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。* X4 E6 O: ^. T# L+ N6 v, G
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Example 1$ U$ s6 z- m& S4 F
. j+ q$ L3 d9 d( @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 $759.5 q/ S) q0 R$ Q* r5 R( m& s$ B
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