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标题: 新移民保税, 可以用全额的non-refundable tax credit 吗? [打印本页]

作者: ch_1001 时间: 2009-2-16 21:51
标题: 新移民保税, 可以用全额的non-refundable tax credit 吗?
还是必须要按照到达加拿大的时间来递减?
xie-xie!

作者: Montreanr 时间: 2009-2-16 22:04
不能。只能用你实际在加拿大的天数除365，再乘non-refundable credit.

作者: needlaurel 时间: 2009-2-16 22:12
帮您更正一下，2008年是闰年，所以是你在加拿大的天数除以366天。欢迎新移民来参加我的免费报税大会。

Post by Montreanr;2156184
不能。只能用你实际在加拿大的天数除365，再乘non-refundable credit.

作者: ch_1001 时间: 2009-2-17 01:11
标题: 但是........
谢谢2位.

但是我听说, 如果新移民在登陆前当年的收入为0的话, 就可以claim整个的credit, 不知道有没有这样一说?
比如. 2008-02-25登陆canada and became a permanent resident, but 在2008-01-01到2008-02-24时间内的收入为0.

作者: Montreanr 时间: 2009-2-17 12:10
与你登陆前的收入没关系。你属partial resident，只能用纸报税，不能用电子报，因为，这是你的第一次报税。

作者: ch_1001 时间: 2009-2-20 23:56
谢谢, 我明白你的意思.
一般地说, 的确是这样. 新移民必须按照天数来折算non refundable tax credit.
但是好象有某种情况, 又允许按照全额的credit.
不知道谁知道?

作者: Lulu39 时间: 2009-2-22 12:07

Post by ch_1001;2160024
谢谢, 我明白你的意思.
一般地说, 的确是这样. 新移民必须按照天数来折算non refundable tax credit.
但是好象有某种情况, 又允许按照全额的credit.
不知道谁知道?

我猜你指的是 GST 和牛奶金，那需要另外填表：

http://www.cra-arc.gc.ca/E/pbg/gf/rc151/rc151-08e.pdf

作者: ch_1001 时间: 2009-3-7 03:27
我是指的每个人有的免税额, 不是GST QST.......

作者: Lulu39 时间: 2009-3-7 09:08

Post by ch_1001;2173295
我是指的每个人有的免税额, 不是GST QST.......

用你实际在加拿大的天数除以366（2008年）x 9,600 = 你的个人免税额。

参见网页：http://www.cra-arc.gc.ca/E/pub/tg/t4055/t4055-e.html#P195_15107

you can claim the remaining applicable federal non-refundable tax credits based on the number of days you were a resident of Canada in the year (use the date you put in the Identification area to calculate the number of days). See the General Income Tax and Benefit Guide for a list of the remaining federal non-refundable tax credits.

Example 1 (see line 300 in the guide)

David arrived in Canada from Australia on May 6, 2008.

He entered "05-06" in the Identification area of his return. He then calculated that from May 6 to December 31, there were 240 days. David claims the basic personal amount calculated as follows:

(240 days in Canada ÷ 366 days in 2008) × $9,600 = $6,295.08

David will enter $6,295.08 on line 300 of his Schedule 1.

作者: ch_1001 时间: 2009-3-8 13:03
标题: 哪为专家可以正确解读以下文字?
For the part of the year you were not a resident of Canada

You can claim the following federal non-refundable tax credits, as long as they apply, if you are reporting Canadian-source income (as listed under "Income" ) for the part of the year you were not a resident of Canada:

Canada Pension Plan or Quebec Pension Plan contributions;
Employment Insurance premiums;
disability amount (for yourself);
interest paid on loans for post-secondary education made to you under the Canada Student Loans Act, the Canada Student Financial Assistance Act, or similar provincial or territorial government laws;
tuition fees (for yourself); and
donations and gifts.

In addition, if the Canadian-source income you are reporting for the part of the year you were not a resident of Canada is at least 90% of your net world income for that part of the year (or if you had no income from sources inside and outside Canada for that part of the year), you can claim the remaining applicable federal non-refundable tax credits in full. See the General Income Tax and Benefit Guide for a list of the remaining federal non-refundable tax credits.

作者: Rachellezhou 时间: 2009-3-9 05:45
不用看那个文字的，复杂，说简单点儿：

lines 300 to 305, 367, 306, 315 to 318, 326 and 326 of federal return;
lines 350, 367 and 376 of the Quebec return
以上这些项目如果你适用，你就按来加拿大的实际天数折算，以移民纸上的时间为准；其他non-refundable的， in full.

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