Oct 15th, 2004, 14:48 | #1 |
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学费和退税到底什么关系?
我在一家私人学院上学,被告知如果要退税单,要自己多交17%的费用。有朋友说一定要退税单,因为低收入家庭年底几乎可以把学费都退回来。有的说没用,因为学费只能抵税,在收入到某个界限时用于拉低税额。请教各位大侠:学费和退税到底什么关系?
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Oct 16th, 2004, 00:01 | 只看该作者 #6 | |
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官方解释 http://canlearn.ca/nslsc/repay/On/nl...T=PUBLIC&row=7 Tax Relief The Government of Canada now offers various forms of tax relief to students: A 17 percent tax credit on the interest portion of the amount paid on student loan payments each year Tax-free RRSP withdrawals for the purposes of lifelong learning Full-time students may claim an education amount of $400 per month Enhanced support for students, by an increase to $3,000 from $500, in the amount of tax-free income from bursaries, fellowships and scholarships. Student Loan Income Tax Receipts Since 1998 interest you pay on your student loan is tax deductible. Payments applied to loan principal and payments made by the government on your behalf (e.g. Interest Relief) do not qualify for the income tax credit. Income tax receipts will be sent to you each year along with your Annual Loan statement. The income tax receipt will show the amount of interest you have paid during the taxation year. Once you receive your income tax receipt, keep this receipt with your other income tax documents. When you complete your income tax return, use the provided receipt and any other income tax receipt that you have received from the Financial Institutions that hold your other student loans, to calculate your non-refundable tax credit and attach it you your income tax return for verification purposes. You may wish to make an extra copy for your records. If you have any questions or concerns regarding the income tax receipt that you have received, please call our office at 1-888-815-4514. For details on how/where to enter this information on your income tax return refer to your Income Tax guide or contact Canada Customs and Revenue Agency’s Tax Information Phone Service (TIPS), listed in the blue pages of your telephone book. What is the Annual Loan Statement and when will I receive it? The Annual Loan Statement shows the payment transactions that have occurred on your loan during each calendar year. This statement is sent to you during the tax season each year and will also include your student loan Income Tax Receipt which will be a detachable portion at the bottom of the statement. |
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越过辽阔天空啦……飞向遥远群星 善良勇敢的啦……铁臂阿童木 |
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Oct 16th, 2004, 12:22 | 只看该作者 #11 | |
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我老婆今年学费2000, 我收入50000,我可以要求政府退 2000*33 %(收入50000时的交税比例)=660CAD。 可是如果我的收入只有12000,我根本没交过收入税,我可以把收据攒起来,等明年我的收入超过贫困线后需要交税时再向政府要求抵税。 |
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Oct 16th, 2004, 17:22 | 只看该作者 #12 | |
spring
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原来是这样!
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Oct 16th, 2004, 19:25 | 只看该作者 #13 | |
spring
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俺以前看到华枫上面讨论退税问题
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Oct 17th, 2004, 21:33 | 只看该作者 #14 |
夫妻在线
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六子说得没错,你可以用上学来抵税,抵自己的和配偶的税。 假设你的应上税的收入(taxable income)是A, 学费和部分杂费是B, 你part-time 上了C个月,full-time上了D个月, 你上年没用上的额度是E B如果是用于 -大学、学院级修课 -full-time 每周上课10小时以上/part-time 每个月12个小时以上的 -雇主不给报销的、非工作相关的课程 那么, 前 3000刀免税; 否则前500刀免税。 那么,政府可给你抵税, 即Total available tuition and education amounts=X= 120$ x C + 400$ X D +E + (B-$500或$3000) 再计算你应缴多少税:A-其它抵税额度=Y Y这部分可以用X中的一部分或全部去抵, 用X-Y 如果还有余额,那可以移到配偶头上用,最多 移 $5000,还有其它因素要计算;再富裕出来的,你自己留着下年度及之后再用。 其中,学费和杂费B 包括: admission fee charges for library & lab mandatory computer service fees fees for examinations, degrees or diplomas rereading of exam papers student membership fees athletic and health service fees 等直接与课程有关的费用 不包括 书费 学生会费 食宿费 希望这个说明对你有帮助。 CWO |
我的签字:寻找方向 http://blog.sina.com.cn/u/1232334667 已故老公的签字:世界华人好人网总舵主http://coupleonline.blog.sohu.com/ http://www.gmcca.ca/forum/forumdisplay.php?fid=71 |
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Oct 17th, 2004, 21:45 | 只看该作者 #15 | |
Joe的马甲
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这里所谓退收入税,是计算收入税的时候发现已经交的税比你该交的多。 有5万应纳税的家庭收入,比如说,没有学费,没有小孩,等等任何可以抵税的东西,应该交50%税(只是举例子),可你一年下来交了3万的税,那么政府给你“退收入税”3万-5万*50%=5千。如果你只交了2万,你还得补5万*50%-2万=5千的税。 如果你有学费,那么应纳税额就少了,原先5万的情况,就变成了4万8,政府算了算,还要多退回你一些收入税,因为你是按照5万交的,事实上你应该按4万8交。 如果你的收入根本不够基本的抵扣,例如每个人的免税额(7千多),这个学费是不能让政府退收入税的。如果你交了500块的税,年底政府把这500给你退回来,但是学费是用来“抵税”的,你今年已经没有可抵的了,就等明年吧! |
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Oct 17th, 2004, 22:28 | 只看该作者 #16 | |
spring
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复杂啊!
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谢谢六! 那么以vivien_wj举的例子:老婆学费2000一年,我收入50000一年。这个家庭的年缴税实际应是多少? 此帖于 Oct 17th, 2004 22:36 被 netmary 编辑。 |
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Oct 27th, 2004, 14:39 | 只看该作者 #18 | |
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说法有误! 并不是按照你收入时的交税比例来退税的。学费属于non refundable tax credit,这种credit,不论你收入多高,即使你的MTR是46.4%, 你的学费也只能按照最低的税率:以安省为例今年是22.1%来退。 : 引用:
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Oct 31st, 2004, 09:10 | 只看该作者 #19 |
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楼上的说得对
老六的5万收入,因为学费2000抵税变成4万8是错误的。报税的时候,要搞清楚两种收入 一:你的总收入(total income) 二:计税收入(taxable income) 你所应该交的税是以计税收入来计算的,而不是以总收入来计算的。比如说你总收入5万,然后你买了RRSP 5000,这是可以直接用来减低你的收入值的,这时你的计税收入就是4万5了。然后,3万以上,大约是39%的税,3万以下大约是23%。对于4万5,你要交的税就是5850+6900=12750。(大约数) 那么,所谓抵税,就是把你的可抵税金额*23%,然后加上你已经交纳的税,如果这个总数大于12750,差额就是你要得的退税额,如果小于12750,差额就是你要补的税额。 所以说,抵税都是按23%的最低税额来计算的,不管你收入多少。许多人都说,如果夫妻一方收入5万,另一方如果没有收入,那么最后就是按3万5的收入计税是错误的(两人的免税额加起来是15000), 其实这15000是按最低税率23%来抵税的,而不是超过3万的39%。 学费抵税当然是按23%来计算的,但是学费的抵税额并不是学费本身,而是大于学费,至少在安省是这样。去年是按你上学的月份*400,比如一年按8个月计(学校会给你一个报税用的单据,写几个月上面有),就是3200,然后再加上你的学费,最后的总数*23%,这就是你学费的抵税额。 如果要把配偶的学费转到自己名下,最多可以一年转5000。 |
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