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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2 g" J" |4 k+ V
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$ G+ n: \4 ~5 ~* @ j" X. 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。& j: h' u: Y o5 u& E# d2 y
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Example 12 }7 P: ?+ T- i! s# y" d
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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.
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