Pasta

• The unchanged tax rates and new brackets are:
  
  
  
  
  • $28,030 or less - 16%
    
  • $28,030 to $56,070 - 20%
    
  • More than $56,070 - 24%
    
  
  
• The basic amount is increased to $6,365.
  
  A complementary amount is added to the basic amount. This supplement will be the greater of either a flat amount of $2,965, or the total of the following:
  
  
  
  
  • the contributions to the QPP/CPP
    
  • the employment insurance premiums
    
  • the contributions to the Health Services Fund
    
  
  
• The amount for persons living alone is increased to $1,130.
  
  
• The amount for post-secondary studies is increased to $3,560.
  
  
• The amount for dependent child is increased to $2,585.
  
  
• The amount for a single-parent family is increased to $1,400.
  
  
• Schedule A - Amounts for dependants
  
  
  On January 1, 2005, family benefits, non refundable tax credits respecting dependent children under 18, and the tax reduction for families were replaced with a child assistance payment from the Régie des rentes du Québec and the tax credit respecting the work premium.
  
  
  
  Part A is made up of two sections:
  
  
  
  
  • Section 1 - children under 18 enrolled in post-secondary studies
    
    
    
  • Section 2 - children 18 or over enrolled in post-secondary studies
    
  
  An additional amount of $220 can be claimed for only one child if the taxpayer and their spouse, on December 31, were not entitled to the child assistance payment from the Régie des rentes du Québec for one or more children.
  
  If the taxpayer is claiming the amount for children enrolled in post-secondary studies for a child who reached the age of 18 in 2005, a reduction of the amount for children enrolled in post-secondary studies and the amount for a single-parent family will be calculated.
  
  If the taxpayer is claiming an amount for a person who reached the age of 18 in 2005, a reduction of the amount for other dependants will be calculated.
  
  
  
  
• The family tax reduction has been abolished (Schedule B - tax relief measures).
  
  
• The tax credit for medical expenses has been increased from $543 to $750.
  
  
• The maximum contribution to the Quebec prescription drug insurance plan (Schedule K) for 2005 is increased to $507.50.
  
  
• The new Schedule O titled Déclaration de renseignements pour le Registre des entreprises du Québec is introduced. If you are registered with the Quebec enterprise register pursuant to the "Act respecting the legal publicity of sole proprietorships, partnerships and legal persons", you must update the information yearly. To do so, simply fill out Schedule O.
  
  
• The new Schedule P titled "Tax Credit Respecting the Work Premium" is introduced.
  
  

yuqi

我使用的电子报税，可是发现再dependant child这一栏没有免税金额，去年就有呀，起征点低了，又少了减税项目，那交的可就多了，心疼呀。。。