 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
! F3 z! g8 S1 }# H# I
8 `1 c3 d: x; r, m9 h+ k- ]/ |% W2 J' C( T( b V! C) @
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。# Z- p Y3 _: W% B; r
9 E1 l& f0 }3 I/ A" F% ?Example 15 b3 R0 f$ E6 _- r# Z# j1 M
# a* }8 q6 n1 ^& G
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 A% O3 C6 H# D2 [ E/ B; N v
|
|