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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& G C$ a/ r3 w. t- Z7 e5 ]: a
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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。$ \1 [' A8 a# x3 g9 G2 M
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Example 1 g4 |% @# q h/ P3 Z) M. S H
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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 $759.; G$ O% o% A7 x# t& N
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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
