 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# i0 M9 h) q. e4 m
" c) Q' f5 g \* e7 ^- b
$ [9 a- {# [, U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。, Z4 a# Q/ W: ^% J
1 ?9 W6 |8 K5 `5 u3 V8 [0 Q) W
Example 1
) C/ T/ t4 C6 Q4 |' m
; F# h/ ?6 L9 ?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.
' q% T6 Z4 \# Z, v# ? |
|