Mar 25th, 2007, 12:07 | #1 |
Junior Member
注册日期: Jul 2004
帖子: 5
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有个问题不懂: 关于dividends
Under proposed legislation, starting in 2006 there are now two types of dividends, eligible and other than eligible dividends, received from taxable Canadian corporations. You calculate the taxable amount of eligible dividends by multiplying the actual amount of eligible dividends you received by 145%. For dividends other than eligible dividends, calculate the taxable amount by multiplying the actual amount of dividends (other than eligible) you received by 125%. 我的理解是如果taxable amount * actual amount of eligible dividends/investment amount = 145%, 就需要报这笔收入了 这个理解对吗? 请指教 |
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Mar 28th, 2007, 11:04 | 只看该作者 #3 |
Regular Member
注册日期: May 2006
住址: Toronto
帖子: 122
精华:1
声望: 2019
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从公共公司(Public Corporation)和加拿大人控制的私人公司(Canadian Controlled Private Corporation)所取得的股息收入通常会享受较高的税务收入减免(Tax Credit),该股息收入称为Eligible Dividends,在计算应交税时,将股息收入乘以系数1.45,称之为“Grossed Up”,来反映公司未交税前的收入, “Grossed Up”的收入乘以19%(或股息收入乘以27.5%)即为享受的联邦政府税务收入减免(Tax Credit),省政府通常有相同比例的税务收入减免(Tax Credit)。 非Eligible Dividends,即从享受小型生意税率的加拿大人控制的私人公司取得的股息在计算应交税时,将股息收入乘以系数1.25来反映公司未交税前的收入, “Grossed Up”的收入乘以13.33%(或股息收入乘以16.6%)即为享受的联邦政府税务收入减免(Tax Credit),省政府通常有相同比例的税务收入减免(Tax Credit)。T3表会显示您的股息收入(Dividend Income)是属于哪一类型。 |
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