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联邦：
1，艺术课减税从500减少到250，2017年度起取消

2，family tax cut取消，即哈珀总理推出的家庭减税最高2000的schedule1A。

3，体育课直接退税从1000减少到500，2017年度起取消

4，2016年有卖自住房记录的必须申报

5，收入在45282到90563之间纳税人，其联邦税率从22%降到20.5%

魁省：

1，工作奖励单身无孩或者夫妻无孩的乘率从7%增加到9%，例如某人工作收入10000，他的工作奖励就是（10000-2400）*9%=684，上限725.76，某夫妻工作收入合计15000，工作奖励就是（15000-3600）*9%=1026，上限1133.1

2，体育课直接退税从最高额60增加到80

3，健康税healthcontribution起征点从最低100，200到1000，调整到50，175，1000

needlaurel

2016税务年和2017税务年扣税率如下

Quebec Personal Income Tax Brackets and Tax Rates
2017 Taxable Income	2017 Tax Rates				2016 Taxable Income	2016 Tax Rates
first $42,705	16.00%				first $42,390	16.00%
over $42,705 up to $85,405	20.00%				over $42,390 up to $84,780	20.00%
over $85,405 up to $103,915	24.00%				over $84,780 up to $103,150	24.00%
over $103,915	25.75%				over $103,150	25.75%
Combined Federal & Quebec Tax Brackets and Tax Rates
2017 Taxable Income	2017 Marginal Tax Rates				2016 Taxable Income	2016 Marginal Tax Rates
	Other Income	Capital Gains	Canadian Dividends			Other Income	Capital Gains	Canadian Dividends
			Eligible	Non-Eligible				Eligible	Non-Eligible
first $42,705	28.53%	14.26%	5.64%	14.85%	first $42,390	28.53%	14.26%	5.64%	14.85%
over $42,705 up to $45,916	32.53%	16.26%	11.16%	19.53%	over $42,390 up to $45,282	32.53%	16.26%	11.16%	19.53%
over $45,916 up to $85,405	37.12%	18.56%	17.49%	24.90%	over $45,282 up to $84,780	37.12%	18.56%	17.49%	24.90%
over $85,405 up to $91,831	41.12%	20.56%	23.01%	29.58%	over $84,780 up to $90,563	41.12%	20.56%	23.01%	29.58%
over $91,831 up to $103,915	45.71%	22.86%	29.35%	34.95%	over $90,563 up to $103,150	45.71%	22.86%	29.35%	34.95%
over $103,915 up to $142,353	47.46%	23.73%	31.77%	37.00%	over $103,150 up to $140,388	47.46%	23.73%	31.77%	37.00%
over $142,353 up to $202,800	49.97%	24.98%	35.22%	39.93%	over $140,388 up to $200,000	49.97%	24.98%	35.22%	39.93%
over $202,800	53.31%	26.65%	39.83%	43.84%	over $200,000	53.31%	26.65%	39.83%	43.84%

needlaurel

给大家拜年了！祝大家鸡年大吉大利！

needlaurel

https://simpletax.ca/calculator

这是计算你要交或者可以退税多少的计算公式，输入省份，收入，以及自己报税工资单上T4表上的第22行联邦所得税和Rl1上的E项魁省所得税，Taxes paid就是两个所得税的总和。你可以看到需要补交还是可以拿到多少退税。这里忽略掉了一些免税因素，比如配偶不工作或收入较少，学费抵税，公交卡，子女运动费和艺校费，药物保险等。买了多少RRSP可以起到退税多少的效果，直接在RRSP deduction输入数字即可。

买RRSP还可以增加纳税人子女的牛奶金和自己的消费退税（如果买完后收入低于36000，联邦消费退税可以拿满额，低于34000，魁省消费退税拿满额），收入超过以上数字，退税逐渐减少直至没有。

每个人情况不同，可以来我办公室单独咨询。

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