ch_1001

还是必须要按照到达加拿大的时间来递减?
xie-xie!

ch_1001

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.

ch_1001

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?

ch_1001

我是指的每个人有的免税额, 不是GST QST.......

ch_1001

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.