Mar 14th, 2007, 22:49 | #1 |
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【求助】老爸新移民,去年底才来,可否作为caregiver减税?
请教:父亲是新移民,超过65岁了,2006年底才登陆,在加居住少于183天,可否作为caregiver减税?CCRA上的“at any time of the year"怎样理解?谢谢!
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Mar 14th, 2007, 23:39 | 只看该作者 #2 |
注册会计师-张兆伟
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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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Mar 15th, 2007, 15:39 | 只看该作者 #8 |
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谢谢楼上各位的答复,也想知道N/360这个公式的出处。
从CCRA的网站上,只找到如下信息,感觉概念有些模糊,同住1个月和同住12个月的退税额是等同的吗?觉得老博所给的公式很合理,但不知出处在哪,能否告知一二? “If, at any time in 2006, you (either alone or with another person) maintained a dwelling where you and a dependant lived (a spouse or common-law partner is not considered your dependant), you may be able to claim a maximum amount of $3,933. The dependant must have been one of the following individuals: your or your spouse or common-law partner's child or grandchild; or your or your spouse or common-law partner's brother, sister, niece, nephew, aunt, uncle, parent, or grandparent who was resident in Canada. You cannot claim this amount for a person who was only visiting you. In addition, you can claim an amount for more than one dependant as long as each one meets all of the following conditions. The dependant must have: been 18 or older when he or she lived with you; had a net income (line 236 of his or her return, or what line 236 would be if he or she filed a return) of less than $17,363; and been dependent on you due to mental or physical infirmity or, if he or she is your or your spouse or common-law partner's parent or grandparent, born in 1941 or earlier. If you were required to make support payments for a child, you cannot claim an amount on line 315 for that child. However, if you were separated from your spouse or common-law partner for only part of 2006 due to a breakdown in your relationship, you can still claim an amount for that child on line 315 (plus any allowable amounts on line 305 and line 318) as long as you do not claim any support amounts paid to your spouse or common-law partner on line 220. You may claim whichever is better for you. |
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