 鲜花( 25)  鸡蛋( 0)
|
学费又两部分,联邦的来抵联邦的收入税,省的来抵省的收入税3 M$ q8 H. |* D. r; D) `
1 {, N: B- t& a. ]0 A, M
2 t# p# v$ }2 r! w但是,如果之前你不在Alberta念的书,第一次用省的学费来抵省税时,要用联邦的学费额。- r5 p% h/ k" h) [3 a4 U. V
& ?" V+ N+ f7 f& j
Example 1$ P% U% z# g' U v: x4 y5 h6 T
0 c1 z8 y3 c+ ?5 p! }
Jack spent three years at the University of British Columbia and accumulated $20,000 of unused federal tuition and education amounts and $15,000 of provincial unused amounts. In 2013, he moves to Alberta to work. Because his unused amounts are carried forward from a different province, they are deemed to be $20,000 – the same as his federal carryforward. In addition, the provincial non-refundable tax credit rate is higher in Alberta than BC: 10% instead of 5.06%. Jack’s $20,000 of provincial carry-forward amounts therefore generate a tax saving of $2,000. If he had stayed in BC, his $15,000 of provincial carry-forward amounts would have generated tax savings of only $759.
0 o: H0 T% X8 B0 b' \0 V+ i% k |
|