 鲜花( 60)  鸡蛋( 2)
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俺也报了10年的税,但不是专家。
1 d3 h* |( I% p" p! K+ A5 T$ D9 W买11000肯定没有问题,但不能再多了。' D R; z, d2 f' P9 Q j' r
RRSP的计算是用上一年的数据来决定今年的额度。 换种说法,就是2013数据,譬如收入和Pension Adjustment,是用于决定2014年额度的,今年不用考虑也不能考虑。大家可以回想一下,第一次报税的时候,你是没有额度的,只有收到第一次的NOA,你才看到下次的额度。
- g& l1 O7 L* O h& X) i所以,下面的几种情形(以去年为例)我认为是对的:- S; D/ d5 p0 w# z7 o+ X
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情形一:
8 ~7 g$ I B0 N% u# _3 m: vRSP deduction limit for 2012 $0
( K* U2 p$ I& t" k) N3 O4 U. bMinus: Allowable RRSP contributions deducted for 2012 $04 e$ a/ n* F- u9 q0 \
------------------------------------------------------------------------------------------------------
, | h9 A- j+ V7 j" Q/ I" s" p* PUnused RRSP deduction limit at the end of 2012 $0
9 n$ B7 M/ N; ZPlus: 18% of 2012 earned income of $5,0002 r) \3 U# C0 S4 _) m
Minus: 2012 pension adjustment $4,000 $1,000
# ~# i2 E2 i/ a/ E9 L-------------------------------------------------------------------------------------------------------8 I: d! S6 O# ^9 B6 B
$1,000- P Q7 Q, @; Z2 Q8 Q& C( g" ~ G% o
Minus: 2013 net past service pension adjustment $0
. O; U$ c7 A! p3 [# J2 r" {Plus: 2013 pension adjustment reversal $0
. ?! ?/ k( g1 Y, QYour RRSP deduction limit for 2013 $1,000. H- d r3 r/ H
- v- S e0 {* M" {! r6 I" W: ]9 ~: u
情形二:
% T6 p# j. I) Q2 N' VRSP deduction limit for 2012 $100002 w# n# g8 |1 n0 R
Minus: Allowable RRSP contributions deducted for 2012 $0) t& _. o; S( b4 j0 q: [! y" G
------------------------------------------------------------------------------------------------------2 v' }4 _; ]4 A/ X
Unused RRSP deduction limit at the end of 2012 $0
2 R2 G5 k) I7 m, \7 zPlus: 18% of 2012 earned income of $5,000- z' ~# g0 {$ @
Minus: 2012 pension adjustment $4,000 $1,0009 v9 H7 D" f* c1 L
-------------------------------------------------------------------------------------------------------- O+ i$ D& G2 C; S
$1,000" |- O- \. v( U6 `4 d j- |
Minus: 2013 net past service pension adjustment $0
4 y: n( h9 W* T5 O$ L; BPlus: 2013 pension adjustment reversal $0
+ }9 A' P4 A* @5 H6 e h: GYour RRSP deduction limit for 2013 $11,0008 H1 H" J6 J. h1 j: A; Z- F P2 ?
$ `2 S w9 ?) |7 S情形三:3 z: E$ L( h( Y
RSP deduction limit for 2012 $10000
, [+ f' T$ R" L: t: r* WMinus: Allowable RRSP contributions deducted for 2012 $10000
! q4 r$ M' h7 Z+ ]------------------------------------------------------------------------------------------------------
6 L. k) g* m8 ZUnused RRSP deduction limit at the end of 2012 $0
" x) [- i/ o2 U% h, V" oPlus: 18% of 2012 earned income of $5,000/ X8 a, m! W) f- e9 K( g ?* X2 Q
Minus: 2012 pension adjustment $4,000 $1,000" d* j i' j0 f/ T/ X
-------------------------------------------------------------------------------------------------------
5 P$ |: @# Z6 ]$ Y: J( q $1,000* E6 ^) M1 z. H2 J1 G! L! w9 u
Minus: 2013 net past service pension adjustment $0# R9 Q, W" }7 Y: M) |: C
Plus: 2013 pension adjustment reversal $04 B8 |% X) {8 x1 b M
Your RRSP deduction limit for 2013 $1,000 |
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