我收到$100 capital dividend$ J. E& o4 A }8 I M
$ 100 eligible dividend . J& j% e n- J $ 100 regular dividend * E9 r" x0 z3 N- C9 U `' r3 ?5 ?! K
请问这三种dividend 在交personal income tax 的时候,有什么区别,以上例子中各交多少%?
1, tax free 6 }) a: z4 r& i+ j2 N2,3, 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 ' ?$ Z' N+ _9 G; _
1, tax free 1 y. \/ n1 }1 \4 G2,3, 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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请问如花收到我咨询你十二月CFA LEVEL one考试的短信息了吗?想问问你准备的一些情况啊。我今年夏天考,但估计只有一个月的复习时间,我知道一级不难,但需要看的东西特别多是吧?
原帖由 如花 于 2008-2-27 18:22 发表 . @! k* g- m& L2 `$ K x+ M
1, tax free4 u o Q% t5 n+ M4 { d+ }5 e
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
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厉害! % Z7 U0 |4 `% ~# ?, f% ]2 n
第2, 3 的比例是怎么来得呢?
/ y+ x. v7 ~8 i$ x ' z { a1 M* k# L* r2,gross up by 1.45 and get 18.955% tax credit for Fed. and 8% for Pro. + v5 t$ c8 U4 ?# [& Z6 t# t3, 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 & b3 p9 n( {. |; |; j3 j7 [1, tax free4 v& [$ J$ ~2 m% G7 @( m! ?
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
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5 J: v1 @7 J; X6 @1 [ ) C/ q7 n" B# a- L3 X2 oAre you sure your calculation is correct? ! H' V, M& k5 j! p7 j& J8 W( |4 {* y" ]# g0 ?7 n8 f+ G
I thought the actual eligible tax rate is less than 19% if your marginal tax is 40%. What am I missing?
% F6 W4 S+ t- G0 L* D p % A2 ]6 A" l$ |& kAre you sure your calculation is correct? " a: ]% L- h( h, }5 q) T ' ?, C: k+ x U" oI 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 ' W) i# m, n+ G9 c, \3 I * ?& ?0 |0 W1 g7 z) t2 O: u( ?, ~4 g. K) u1 D7 f6 ~" K
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Are you sure your calculation is correct?( A: V5 D. D! }; K
: F# @: K! T) U" ]I thought the actual eligible tax rate is less than 19% if your marginal tax is 40%. What am I missing?
3 @2 o: |: w) M- Z. n 0 Z/ P1 O: l- z6 [& R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 ! z! C! t6 m n; l( o* g; N9 y0 H, m' V D; f. n9 P( Q; w+ e
修改之后,2, 19! S9 c5 Q* g/ x) {
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