什么是credit, refundable credit, non-refundable credit?

jeffrey lee · 发表于 2005-4-10 21:45

实在是不明白

sofunny · 发表于 2005-4-10 21:54

credit：税款贷方（CR）：包括多缴的税款和可以用来抵扣的税款额度。

refundable credit：可返还的税款A，用于抵减应征税款B，当A>B时，A-B退回给tax payer. 比如quebec的day care*比例（由家庭收入定）。

non-refundable credit? ：不可返还（退）的税款A，只用于抵减应征税款B，当A>B时，A-B不退回给tax payer. 比如基本扣除数字*税率（=9200*.20 quebec, =6725*.16 federal）

jeffrey lee · 发表于 2005-4-10 22:21

厉害!
明白了许多, 谢谢.
我在http://www.quicktaxweb.ca/content/etc/tc_personal.php?b=include
也查到一点关于credit的东西.

Personal Tax Credits

<TABLE bordercolor=#cccccc cellSpacing=0 cellPadding=3 width="100%" border=1><TBODY><TR><TD bgcolor=#cccccc colSpan=5>Federal Amounts, Limitations, and Other Information</TD></TR><TR vAlign=top><TD>Credit</TD><TD>Federal Amount</TD><TD>Limitations</TD><TD>Transferable
If yes, to whom</TD><TD>Eligible to Carry-Forward</TD></TR><TR vAlign=top><TD>Basic</TD><TD>$8,012</TD><TD> </TD><TD>No</TD><TD>No</TD></TR><TR vAlign=top><TD>Spouse</TD><TD>$6,803</TD><TD>Reduced if spouses net income exceeds $681</TD><TD>No</TD><TD>No</TD></TR><TR vAlign=top><TD>Eligible dependant</TD><TD>$6,803</TD><TD>Reduced if the dependent's net income exceeds $681</TD><TD>No</TD><TD>No</TD></TR><TR vAlign=top><TD>Age 65 or older</TD><TD>$3,912</TD><TD>Reduced if net income exceeds $29,124</TD><TD>Yes
spouse</TD><TD>No</TD></TR><TR vAlign=top><TD>Disability - Basic</TD><TD>$6,486</TD><TD>For individuals with a severe and prolonged mental or physical impairment</TD><TD>Yes
spouse, parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece or nephew</TD><TD>No</TD></TR><TR vAlign=top><TD>Disability - Supplement if under age 18</TD><TD>$3,784</TD><TD>Reduced if child care and disability support expenses claimed for the child exceed $2,216</TD><TD>Yes
spouse, parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece or nephew</TD><TD>No</TD></TR><TR vAlign=top><TD>Infirm Dependent age 18 or over</TD><TD>$3,784</TD><TD>Reduced if dependent's net income exceeds $5,368</TD><TD>No</TD><TD>No</TD></TR><TR vAlign=top><TD>Caregiver</TD><TD>$3,784</TD><TD>For those who provide in-home care for an adult relative. Reduced if relative's net income exceeds $12,921</TD><TD>No</TD><TD>No</TD></TR><TR vAlign=top><TD>

ension</TD><TD>$1,000</TD><TD> </TD><TD>Yes
Spouse</TD><TD>No</TD></TR><TR vAlign=top><TD>CPP/QPP</TD><TD>$1,832</TD><TD>Employees
Contributions deducted, maximum $1,832
Self Employed individuals
Pay contributions on their earnings, maximum $3,663
50% is deducted from net income and 50% is claimed as a credit</TD><TD>No</TD><TD>No</TD></TR><TR vAlign=top><TD>Employment Insurance (EI)</TD><TD>$772</TD><TD>For employees only</TD><TD>No</TD><TD>No</TD></TR><TR vAlign=top><TD>Education - Full Time</TD><TD>$400/month</TD><TD> </TD><TD>Yes
spouse, parent or grandparent
Maximum combined tuition and education amount transferable is $5,000</TD><TD>Yes
Indefinitely</TD></TR><TR vAlign=top><TD>Education - Part Time</TD><TD>$120/month</TD><TD> </TD><TD>Yes
spouse, parent or grandparent
Maximum combined tuition and education amount transferable is $5,000</TD><TD>Yes
Indefinitely</TD></TR><TR vAlign=top><TD>Tuition</TD><TD>N/A</TD><TD>Credit available only if at least $100 of eligible fees is paid per post-secondary institution</TD><TD>Yes
spouse, parent or grandparent
Maximum combined tuition and education amount transferable is $5,000</TD><TD>Yes
Indefinitely</TD></TR><TR vAlign=top><TD>Student Loan Interest</TD><TD>N/A</TD><TD>Only interest paid on qualifying student loans is eligible</TD><TD>No</TD><TD>Yes
Maximum 5 years</TD></TR><TR vAlign=top><TD>Medical</TD><TD>N/A</TD><TD>May claim medical expenses that exceed the lesser of $1,813 and 3% of net income</TD><TD>Either spouse may claim medical expenses</TD><TD>No</TD></TR><TR vAlign=top><TD>Charitable Donation</TD><TD>N/A</TD><TD>May claim donations totaling up to 75% of net income</TD><TD>Either spouse may claim donations made by either of them</TD><TD>Yes
Maximum 5 years</TD></TR></TBODY></TABLE>
<TABLE bordercolor=#cccccc cellSpacing=0 cellPadding=3 width="100%" border=1><TBODY><TR><TD bgcolor=#cccccc colSpan=3>Special Quebec Credits and Rules</TD></TR><TR><TD colSpan=3>Four credits that are unique to Quebec:</TD></TR><TR><TD>Credit</TD><TD>Credit Amount</TD><TD>Comment</TD></TR><TR><TD>First Dependent Child</TD><TD>$2,765</TD><TD>Under age 19 or who is a full-time student</TD></TR><TR><TD>Other Children and dependants</TD><TD>$2,550</TD><TD>For children under age 19 or who are full-time students or other dependants over age 18</TD></TR><TR><TD>Single Parent Family</TD><TD>$1,380</TD><TD> </TD></TR><TR><TD>Living Alone</TD><TD>$1,115</TD><TD>Must have lived alone or only with dependant children throughout the year</TD></TR></TBODY></TABLE>

Special rules for Quebec Credits:

The credit respecting home-support services for seniors is refundable.
Medical expense credit - based on the amount of allowable expenses that exceed 3% of net family income.
Additional post-secondary studies amount for dependant children = $1,755/term (max. 2 terms/year).
Total of age, pension and living alone credits is reduced if net family income exceeds $27,635.
Quebec credits for dependants are reduced by any income of those dependants.
Any unused non-refundable tax credits may be transferred to the spouse.
Quebec child-care expense credit is refundable. The credit varies from 26% to 75% of eligible expenses depending on net family income.
Some credits are only available under the general tax system and are replaced by a $2,925 lump-sum amount under the simplified tax system.