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旧 Jan 22nd, 2012, 03:06     #1
芝麻开门
注册会计师-张兆伟
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默认 个人医疗费合法转化成公司费用抵税

芝麻开门龙年第一大礼

个人医疗费合法转化成公司费用抵税
PHSP (Private Health Service Plan)是个体独资企业或自雇人士(Sole proprietor or Self-employed)和小规模有限责任公司(Incorporated Sub-Contractor i.e. Limited Company)为其雇员(可以是业主本人)和家庭成员提供的医疗保障计划。PHSP采取一笔一清(Pay As You Go)的报销模式,PHSP享受税务优惠,小业主可以将全部医疗费用支出从年度应税收入中作为费用抵扣,达到减税的目的。被保障的员工或员工家属,所得福利全部免税,且报销速度快。

以下举例说明PHSP 的运作原理
Kevin Zhang CGA Professional Corporation 是一家注册会计师事务所,只有注册会计师张兆伟本人一名雇员。张兆伟的夫人在某石油公司工作,有全家医疗福利,但是S保险公司只报销80%。张兆伟花费$1000元洗牙(也不知道是牙太黑还是牙医太黑,花了不少钱)。S保险公司报销80%, 即$800,剩余$200由张兆伟给牙医支付现金或信用卡。

张兆伟从公司银行账户开出$210.50支票 ($200+ 5%管理费 +GST)。张兆伟将支票和牙医收据寄给PHSP 的服务商 (举例:ABC Ltd)。ABC Ltd收到支票和收据,审核合格后,将$200支票寄给员工张兆伟本人。一笔交易完成,员工张兆伟短时间内收回免税$200医疗福利。到年底,ABC Ltd 将开具$210.50的抵税收据寄给Kevin Zhang CGA Professional Corporation。也就是说,注册PHSP 的公司,为员工福利付出的全部开销都是可以作为费用抵税的,而员工享用的福利都是免税的。

假设张兆伟的年收入是$70,000(在卡城,低了点儿,如果你的收入更高,省钱更多),其边际税率是32%,总医疗费为$2000,公司的总支出为$2100(2000*1.05),退税$672(2100×32%),税后支出为$1428(2100-672),节省572(2000-1428)。如果张兆伟把这笔$2000作为医疗费报在个人税上,因为低于最低限额$2052,退税为零。

对于还没有其他雇员的Self-employed和Incorporated Sub-Contractor,PHSP可以帮助业主整个家庭享受免税的医疗福利。同时,全部福利支出作为免税费用从企业或公司年底的应税收入中扣除,达到减税的目的。

因为PHSP 享受税务优惠,税局设置了一些合理的规则限制健康福利费用的抵税上限 ,具体的限制请联系您的会计师或PHSP服务商。

比如个体独资企业 (sole proprietorships or self-employed),每年业主的福利费用抵税上限为1500元,配偶为1500元, 18岁以下的子女每人750元。
http://www.cra-arc.gc.ca/E/pub/tg/t4002/t4002-11e.pdf 26页

对于公司,税局没有设置具体抵税费用限制,但是对于每一个PHSP 的购买者,中小型公司, 最大的福利费用抵税额度每年应该不超过15000元。

本计划,PHSP,不但可以造福注册会计师张兆伟,你,有自己的公司的Sub-Contractor工程师也可以用,没有公司的自雇人士也可以受益。

PHSP的相关费用:
本计划的主要费用有两部分,开户费和管理费。开户费从$100 到$335不等,开户费为一次性费用。管理费为报销额的5% 到10%不等。没有月费年费。不生病,不报销,就不用缴纳任何费用。下面是某PHSP服务商的收费标准

To join ABC there is a one-time setup fee of $335 for your corporation and $40 for each employee. When you are ready to make a claim, ABC charges a 10% administration fee on the amount of your claim. There are no other costs involved with your plan. The prices do not include GST/HST.

由于此计划操作非常简单明确,各个服务商之间除了服务应该没有其他差异,所以应该选择开户额费低,管理费低的服务商。

需要开户的朋友请与芝麻开门联系。芝麻开门正在与某服务商联系,考察他们的资质。如果能凑够10家公司一起注册开户,争取能够降低或减免开户费

PHSP都涵盖那些费用
WHAT'S COVERED BY A PRIVATE HEALTH SERVICES PLAN
Private Health Services Plan (PHSP) is bound by the Canada Revenue Agency prescribed list of eligible services.
加拿大税务局统一制定标准,规定可报销费用

This is the same list of eligible services used for the Medical Expense Tax Credit for personal income tax. All PHSP providers must use the same list of eligible services.
这个标准和个人税的医疗费标准(Medical Expense Tax Credit)是一样的,下面是相关链接
http://www.cra-arc.gc.ca/tx/ndvdls/t...wxpns-eng.html

The List of Eligible Services is quite comprehensive. Contact your PHSP provider if you have any questions.
由于本标准太广泛,有问题请直接联系你的PHSP服务商

喜欢阅读和钻研的朋友,可以参考一下链接:

Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction
http://www.cra-arc.gc.ca/E/pub/tp/it...consolid-e.pdf Section 64

Health and Welfare Trusts for Employees
http://www.cra-arc.gc.ca/E/pub/tp/it85r2/it85r2-e.html

Meaning of private health services plan
http://www.cra-arc.gc.ca/E/pub/tp/it...it339r2-e.html

Flexible Employee Benefit Programs
http://www.cra-arc.gc.ca/E/pub/tp/it529/it529-e.pdf

Employees’ Fringe Benefits
http://www.cra-arc.gc.ca/E/pub/tp/it...consolid-e.pdf Section39

此帖于 Jan 23rd, 2012 19:35 被 芝麻开门 编辑。 原因: 补充

张兆伟会计师事务所,公司注册,公司税,税务规划,财务报表编制和审计++www.kevincga.ca ++ kevintax@gmail.com ++ The author assumes no responsibility whatsoever for any information given above. Please consult your accountant.
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感谢 芝麻开门 发表的文章:
Calgary (Jan 22nd, 2012), labour in Ca (Jan 22nd, 2012), 千金顶 (Jan 22nd, 2012)
旧 Jan 22nd, 2012, 10:24   只看该作者   #2
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默认 新年第一顶,俗称千金顶

好人一生平安
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张兆伟 (Jan 22nd, 2012)
旧 Jan 22nd, 2012, 13:17   只看该作者   #3
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默认

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作者: 千金顶 查看帖子
好人一生平安
好顶
天下第一顶
新年天天快乐,龙年飞黄腾达

张兆伟会计师事务所(Close to Shawnessy, Somerset, Evergreen),公司注册,公司税,税务规划,财务报表编制和审计。Payroll,GST
www.kevincga.ca ----- kevintax@gmail.com ---- 110-259 Midpark Way SE
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旧 Jan 22nd, 2012, 13:40   只看该作者   #4
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默认

谢谢分享,听来不错
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旧 Jan 22nd, 2012, 14:01   只看该作者   #5
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默认

I'm using olympia benefits at the moment.
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旧 Jan 22nd, 2012, 14:17   只看该作者   #6
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默认

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作者: KalgariePhleymz 查看帖子
I'm using olympia benefits at the moment.
Olympia 是个大公司,你当时开户费花了多少钱?
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旧 Jan 22nd, 2012, 14:22   只看该作者   #7
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默认

好贴. 并问, 加拿大税务局为何不能允许直接用那$200差额抵税呢?

Licensed Mortgage Associate since 2003
AB 403-608-6186 BC 778-807-0687
ON 647-794-8701 Toll Free 1-877-366-3487
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旧 Jan 22nd, 2012, 14:41   只看该作者   #8
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默认

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作者: Calgary 查看帖子
好贴. 并问, 加拿大税务局为何不能允许直接用那$200差额抵税呢?
医疗费用涉及很专业的知识,税务局不信任会计师,希望通过医疗专业人员审核
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旧 Jan 22nd, 2012, 15:28   只看该作者   #9
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默认

好人好帖留名~~
春节快乐,生意兴隆

因为梦想所以漂泊 因为爱情所以停留
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旧 Jan 23rd, 2012, 00:51   只看该作者   #10
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默认

地下室鼎起
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旧 Jan 29th, 2012, 03:54   只看该作者   #11
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默认 推荐PHSP服务商

PHSP服务商推荐

经过一番调查和研究和比较,现在选定两家PHSP服务商推荐给大家

PHSP服务商#1
Olympia Trust Company
http://www.olympiabenefits.com/healt...small-business
标准开户费: $335+$40(one employee)=$375, 管理费 10%
张兆伟会计师的公司税客户和客户推荐的朋友可以享受$200优惠,$175开户。
非本会计师事务所客户可以享受$50优惠,$325开户。如果能3家公司一起开户,可享受$150优惠,团购价$225开户费。

PHSP服务商#2
Brock Health Administration Ltd.
http://www.brockhealth.ca/
标准开户费: $100, 管理费 5%
张兆伟会计师的公司税客户和客户推荐的朋友可以免费开户
非本事务所客户可以享受$50优惠,即开户费$50,如果能3家公司一起开户,亦可免费。

Too Good To Be True

为什么通过张兆伟会计师可以享受优惠?因为开户费主要是来支付开户咨询费用,通过张兆伟会计师开户的客户,不再需要他们提供咨询,所以可以优惠开户。

为什么张兆伟会计师能给大家提供这么多信息?原因有两个,第一,有好的东西一定要与大家分享,这是张兆伟会计师的一贯作风,这个你可以从芝麻开门5年来的帖子看出。第二,希望能籍此推广我的生意,为更多生意服务,多挣钱。

这个政策自从1989年推出,已经有21年的历史,但是由于这个行业利润较低,加拿大几个主要大保险公司至今都没有类似产品提供,所以不是很多人知道。
下面是wikipedia的相关链接
http://en.wikipedia.org/wiki/Private..._services_plan

两个服务商的特点分析

现在有好多公司提供此服务,服务水平和信誉参差不齐。这些公司都各自独立运作,不受任何协会或者政府部门监管,但是他们都必须遵从相同的法律法规,即加拿大税法。

PHSP服务商#1
Olympia Trust Company

http://www.olympiabenefits.com/about-us
http://www.olympiabenefits.com/health-plans

Olympia has been in business since 1996 and operates as a subsidiary of the publically traded company Olympia Financial Group Inc. Over the past 15 years, we have processed nearly 1,000,000 claims for over 29,000 businesses and 80,000 employees. With annual claims exceeding $60 million, we are the market leader with an unparalleled depth of industry expertise and resources that allow us to deliver solutions that no one else can.

There is a reason Olympia's plans are number one among Canada's small business community. In fact, we enjoy six times the number of customers compared to our closest competitor. Why? Olympia delivers an experience that is second to none.

Olympia 是行业内当之无愧的大哥大,是加拿大最大PHSP服务商,有29000个生意客户和80000个受保员工,年处理量有$60,000,000.00,它的规模是第二名的6倍。已经有15年历史,是上市公司Olympia Financial Group Inc 的分公司,信誉和服务都是一流。

PHSP服务商#2
Brock Health Administration Ltd.

http://www.brockhealth.ca/choose_brock.html
Brock Health Administration Ltd. 是业内的小字辈,处在发展期,两三个人的规模,现有1000 多个客户。但是它的开户费最低,管理费也是最低的。

选择PHSP服务商

对于一个没有传统医疗保险的家庭,报销数额会比较大,税务局审计的机会也比较高,我建议用Olympia,虽然开户费高(找芝麻开门可以优惠),管理费也高,但是这个公司最可靠。

对于一个家庭,如果一个人是contractor,一个人是employee,也就说已经有一份传统保险的,PHSP只是作为一个辅助产品,用来支付另一份保险不保的部分,PHSP报销的数额不会太大,税务局审计的可能性也小,可以考虑Brock。因为这个公司开户费低(找芝麻开门可以免费),成本低。最经济实惠。

免责

张兆伟会计师只是推荐,协助开户,并非PHSP服务商。张兆伟会计师对各个PHSP服务商的商业活动及所有相关的法律纠纷不承担任何法律责任。

此帖于 Jan 31st, 2012 20:44 被 张兆伟 编辑。
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旧 Jan 29th, 2012, 04:05   只看该作者   #12
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作者: 张兆伟 查看帖子
医疗费用涉及很专业的知识,税务局不信任会计师,希望通过医疗专业人员审核
agree
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