税务 【求助】收到雇主返还1289元学费，但要多交1000元税

[新生]

背景资料：正在读会计课程，并且在做会计。

上年报税时将公司REIMBURSED的学费1289元报成OTHER INCOME (我上司说其实不用报，因为这是JOB RELATED)

我同时也CLAIM了两项CREDIT:
EDUCATION AND TEXTBOOK AMOUNTS
TUITION FEES.

上年CRA 查税，问我拿了有关资料，今天的结论是：
1）只要我收到ANY PORTION的返还，我就完全不能CLAIM EDUCATION AND TEXTBOOK AMOUNTS (包括4000 FEDERAL 与1800 PROVINCIAL)；

2）TUITION FEE部分也要将公司返还的1000扣减实际学费支出部分。

结果是我虽从公司得到1289的返还，但我要交多1000以上的税（因为可报的CREDIT少了几千加币）。

请问专家，CRA的结论是否合理，并且他们似乎没考虑我的学费是JOB RELATED的。

谢谢。　

[六里台]

作者: 新生

背景资料：正在读会计课程，并且在做会计。

上年报税时将公司REIMBURSED的学费1289元报成OTHER INCOME (我上司说其实不用报，因为这是JOB RELATED)

我同时也CLAIM了两项CREDIT:
EDUCATION AND TEXTBOOK AMOUNTS
...

你上司说的对，这1000块钱压根就不用，也不可以报，因为不是你花的钱，是公司。作为一个学会计的，这点属于会计原理的基本常识，我就不给你解释了。

至于CRA说的对不对，你可以上CRA的网站去查关于这几项的说明，非常清楚。

[tuniu]

不合理

我的情况跟你差不多，但reimbursement是被公司包括在收入中了。CRA还要求我补缴税，原因也是你说的那两条。后来dipute, 强调已经这部份收入已上税，不给CREDIT就是双重收税，他们让我把原来的信寄到另外一个部门dispute,一个月左右，他们又寄了一份reassesment, 这回就把credit给我了，也不用补税。

[新生]

这1000我当时是当OTHER INCOME来报的（非常老实的），我的理解是因为公司的应税收入少了，而我的应税收入就应该增加。当时是没有考虑到这其实是JOB RELATED的学费返还，应该可免，一时冲动，该打。

作者: 六里台

你上司说的对，这1000块钱压根就不用，也不可以报，因为不是你花的钱，是公司。作为一个学会计的，这点属于会计原理的基本常识，我就不给你解释了。

至于CRA说的对不对，你可以上CRA的网站去查关于这几项的说明，非常清楚。

[新生]

想请教：
我应该提这是JOB RELATED的学费返还吗？
公司应该会将这学费减少他们的应税收入，如果是这样的话，CRA的这个决定就是对的吗？
请问大侠们还有其他建议吗？

谢谢。

[新生]

May I know why your company include the reimbursement into income? Did you mean the company include it into your taxable income when they reimbursed you? If that is the case, this is what I wanted to achieve in the first place (I put it into my Other Income, then I already paid tax of 250ish for it).

Now CRA believes that is not good enough. They think I should not put it into other income, they deduct that reimbursement against my credit of TUITION FEES and change all my credit of EDUCATION AND TEXTBOOK AMOUNTS to 0. Now, they ask me to pay another 750ish to cover that difference.

I am just thinking that doesn't make sense. I paid more than 4000 for the tuition fee, and the company only reimbursed me 30% of it. How can the CRA disallow me to claim "100%" of credit of EDUCATION AND TEXTBOOK AMOUNTS.

Also, when I dispute, should I also mention it is job related training, so it doesn't belong to taxable income. I did mention it to them before, but they did not address it when replying.

I do really want to call them, but they are off when I am off. So would you please advise? Thanks so much.

作者: tuniu

不合理

我的情况跟你差不多，但reimbursement是被公司包括在收入中了。CRA还要求我补缴税，原因也是你说的那两条。后来dipute, 强调已经这部份收入已上税，不给CREDIT就是双重收税，他们让我把原来的信寄到另外一个部门dispute,一个月左右，他们又寄了一份reassesme...

[新生]

I guess my first question should be:

If I can convince CRA the reimbursement is for the job related training, can I get all those credits back.

Any thoughts?

Thanks.

[六里台]

作者: 新生

I guess my first question should be:

If I can convince CRA the reimbursement is for the job related training, can I get all those credits back.

...

No, totally wrong

You did NOT pay that $1000, it was your employer who THEROTICALLY paid.

so you should NOT claim it as an income / credit, this $1000 has nothing to do with you.

[新生]

Thanks 六里台,

I paid 4000 tuition fee ahead for my program, and later the employer reimbursed me 1000ish. Thus, I think I should pay tax on the reimbursement. That is why I put that in my Other Income. (but now I know it is not Other Income anyway.)

My concerns are:

I was reimbursed about 30% of the tuition fee, why all my credit on EDUCATION AND TEXTBOOK AMOUNTS are all gone.

I just talked to CRA, and a lady said if my reimbursement is considered job-related, it won't be taxable benefit. Thus it should not affect my taxable income and won't affect the credit of my Tuition Fee. But, since I got reimbursement (even if $10), I will subsquently lose all my credit on EDUCATION AND TEXTBOOK AMOUNTS......

I really cannot believe that is true. If CRA can pro rate the credit (e.g., I got 30% reimbursed, then I should lose 30% credit), that would make more sense.

[六里台]

作者: 新生

I just talked to CRA, and a lady said if my reimbursement is considered job-related, it won't be taxable benefit. Thus it should not affect my taxable income and won't affect the credit of my Tuition Fee. But, since I got reimbursement (even if $10), I will subsquently lose all my credit on EDUCATION AND TEXTBOOK AMOUNTS......

I really cannot believe that is true. If CRA can pro rate the credit (e.g., I got 30% reimbursed, then I should lose 30% credit), that would make more sense.

You didn't PAY, you just 垫付

I would argue about the EDUCATION AND TEXTBOOK AMOUNTS, because this is for people who don't get support to survive. You may check on the CRA website and see if there's something about "even if $10), I will subsquently lose all my credit on EDUCATION AND TEXTBOOK AMOUNTS". If not, go ahead and dispute.

[新生]

Thanks again.

I may not be able to find the exact wording online like this: "if there's something about "even if $10), I will subsquently lose ......"

On CRA's letter: "You cannot claim the education and textbook amounts for a program if you were reimbursed any portion of the cost of your course"

Below is from the CRA website:

"You cannot claim an education and textbook amount because you indicated you received one of the following amounts:

a grant or reimbursement for the cost of your courses from an employer, or another person with whom you deal at arm's length, other than by award money received;
a benefit as part of a program (such as free meals and lodging from a nursing school); or
an allowance for a program such as a training allowance."

Source: http://www.cra-arc.gc.ca/tx/ndvdls/t...tn/q2-eng.html

[六里台]

作者: 新生

Thanks again.

I may not be able to find the exact wording online like this: "if there's something about "even if $10), I will subsquently ...

yes, it's because this credit is to help people who don't have support from any sources but have to pay from their own pocket... You are not one of them.

[新生]

It is true that some government policies may be developed to help some people in need (need that money to survive). But CRA did not specify this credit is only available for those who need that credit to survive.

Thanks though.

[新生]

tuniu,

根据今天CRA的口头回答，只有我得到公司的返还，即使那不属于TAXABLE BENEFIT (因为是对我现工作有帮助的），即使我支付10000，但返还的是10元，我就会失去所有的书本杂费的CREDIT (EDUCATION AND TEXTBOOK AMOUNTS)。

1）想请教你当时CRA在REASSESS你的资料后，是否把100%的两个CREDIT都还给你啊？（EDUCATION AND TEXTBOOK AMOUNT和TUITION FEE CREDIT ）

2）我在DISPUTE的书信上应该注意些什么？

我初步想在回复中重申这应该是NOT TAXABLE INCOME，因为是JOB RELATED的。

我还在想要不要跟CRA说我付了4000多学费，得到的返还才1000多（才30%左右），然后问他们是否有PRO RATE这种做法。但我又在想，根据你的实际案例，你即使得到公司返还，也能保住CREDIT，这PRO RATE的提法是否多余了。

谢谢。

作者: tuniu

不合理

我的情况跟你差不多，但reimbursement是被公司包括在收入中了。CRA还要求我补缴税，原因也是你说的那两条。后来dipute, 强调已经这部份收入已上税，不给CREDIT就是双重收税，他们让我把原来的信寄到另外一个部门dispute,一个月左右，他们又寄了一份reassesme...

[HHilary]

作者: 新生

tuniu,

根据今天CRA的口头回答，只有我得到公司的返还，即使那不属于TAXABLE BENEFIT (因为是对我现工作有帮助的），即使我支付10000，但返还的是10元，我就会失去所有的书本杂费的CREDIT ()。
....
我初步想在回复中重申这应该是NOT TAXABLE INCOME，因为是JOB RELATED的。

我还在想要不要跟CRA说我付了4000多学费，得到的返还才1000多（才30%左右），然后问他们是否有PRO RATE这种做法。但我又在想，根据你的实际案例，你即使得到公司返还，也能保住CREDIT，这PRO RATE的提法是否多余了。

CRA说得对,你和TUNIU不同,他公司把报销的学费打进了T4表,CRA网站上有明确规定,"除非你把这部分钱当做收入报税否则是没有EDUCATION AND TEXTBOOK AMOUNTS拿的".

你不要重申这两条,否则正中CRA下怀,相反应强调你已经把它作为收入上过税了,检查一下如果T4不包括这个钱,让公司重新做一个T4,然后更改上一年的TAX RETURN.

但是六里台说的也不对,这个CREDIT不只针对穷学生,象正在业余学习CGA的人,也可以拿全部的CREDIT和学费退税,这些人虽然年薪5W左右,但也是CGA的学生,最后拿到手的退税比交给CGA的学费还多

[六里台]

作者: HHilary

但是六里台说的也不对,这个CREDIT不只针对穷学生,象正在业余学习CGA的人,也可以拿全部的CREDIT和学费退税,这些人虽然年薪5W左右,但也是CGA的学生

你看清楚了，我说的是没有别人support，自己挣钱不叫别人support

[新生]

谢谢HHilary。也就是说最佳方案是：建议公司把这1000多的REIMBURSEMENT打入我的收入，这与我原来将它报成OTHER INCOME的结果是一样（只交税200）。这比我将REIMBURSEMENT当成免税收入拿到的CREDIT会更多。我的理解对吗？

能请教你以下这点的具体出处吗？或者大概在哪个TOPIC下？

CRA网站上有明确规定,"除非你把这部分钱当做收入报税否则是没有EDUCATION AND TEXTBOOK AMOUNTS拿的".

如果公司同意我改T4,我应该是先把CRA现在要求的税补交了，然后再修改报税，接着等退税；还是先通知收税部门，我正在修改/上诉，有最新结果后再决定是否补税。


再次感谢。（CRA那个规定真的很不合理，真希望自己听错了）

作者: HHilary

CRA说得对,你和TUNIU不同,他公司把报销的学费打进了T4表,CRA网站上有明确规定,"除非你把这部分钱当做收入报税否则是没有EDUCATION AND TEXTBOOK AMOUNTS拿的".

你不要重申这两条,否则正中CRA下怀,相反应强调你已经把它作为收入上过税了,检查一下...

[新生]

SUPPORT 30% 就将100%的CREDIT给夺走了，真是不合理吧。

我在想现在很多公司，政府部门都有支持员工读例如CGA之类的PROGRAM，不知道他们是如何报税的，也是一分钱BOOK CREDIT也不CLAIM吗？不过他们多是100%REIMBURSED的，比我幸福多了。

作者: 六里台

你看清楚了，我说的是没有别人support，自己挣钱不叫别人support

[六里台]

作者: 新生

SUPPORT 30% 就将100%的CREDIT给夺走了，真是不合理吧。

我在想现在很多公司，政府部门都有支持员工读例如CGA之类的PROGRAM，不知道他们是如何报税的，也是一分钱BOOK CREDIT也不CLAIM吗？不过他们多是100%REIMBURSED的，比我幸福多了。

不然姐姐我干嘛在政府混啊~

[新生]

这也是我的目标啊，但我LG说，既然想进政府干吗还读那么多书啊，反正那是混日子的地方。但我觉得身上没备几把刀混不进去啊。

作者: 六里台

不然姐姐我干嘛在政府混啊~