财税沙龙-案例说明工资与红利, RRSP与TFSA 对公司, 个人当前和长远收入的影响

本帖由 博信会计-理财事务所2015-02-03 发布。版面名称:会议讲座

  1. 博信会计-理财事务所

    博信会计-理财事务所 新手上路 ID:148081

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  2. 根据二月底前公司股东要决定工资和分配红利, 和工薪階層要决定买多少RRSP的需要, 我们将举办<<周末财税沙龙>>, 分享和探讨如何从当年和长远考虑来决定开多少资与红利, 买多少RRSP 和TFSA, 能够最大限度地用好政府给小企业的税务优惠及退休时政府提供的保障福利, 如老年金, 低保金等。

    时间: 2015年2月15日下午 2:00 pm – 4:00 pm
    地点: 2773 Grand Vista Circle, Nepean, K2J 0W5
    主办单位: 博信会计师 & 财务师事务所
    主讲人: 余林骏女士, 注册会计师(CPA); 曲文龙, 注册保险理财师

    为了尽可能让每个参与者能有所获, 每次沙龙的参与者限制在12人以内。如果你有兴趣, 请电话或邮件预约。我们会根据预约的先后顺序和你关心的问题, 确定参加的时间。

    今后我们将根据客户的需要, 择期举办<<周末财税沙龙>>, 探讨公司和个人的财, 税相关的话题。届时, 我们会通知大家, 沙龙的时间, 地点, 主题和主讲人。

    联系人: 曲文龙
    联系电话: (613)614-8803
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    看看你在报税中是否也有误区, 请看 http://bbs.comefromchina.com/threads/1424465/
     
  3. 博信会计-理财事务所

    博信会计-理财事务所 新手上路 ID:148081

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    For instance, if your gross salary is $50,000 in 2014, as a single adult without any dependents, after your basic personal amount, you need to pay CRA approximately $10,965, which include your income tax, CPP and Ontario health premium. If you have your income tax and your CPP withhold and more than that, you will have refund.

    Another case, if you have no salary income, just have $50,000 dividend, also as a single adult without any dependents, after your basic personal amount, you need to pay CRA approximately $2,940 income tax but no CPP.

    In summary, receiving $50,000 salary rather than $50,000 dividend, the shareholder will pay $8,000 more to CRA, but with $9,000 RRSP room and CPP benefits.
     
  4. Ballroom Dancer

    Ballroom Dancer 新手上路 ID:129647

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    What is the impact on corporation?
     
  5. 博信会计-理财事务所

    博信会计-理财事务所 新手上路 ID:148081

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    Many thanks for your question, which was addressed at the seminar. Here we will use a simplified sample to show the impact. If you have personal question on this, feel free contact us.

    To have $50,000 salary or $50,000 dividend, a CCPC gross income before deducting salary must be above $60,000. Here we assume the gross income before deduct salary and corporation income tax is $60,000 at the fiscal year end, we will show how much the income tax and CPP paid from the company to CRA in the next two cases:

    Case 1: paid $50,000 salary to shareholder. To pay $50,000 salary, the company needs to pay CPP $2301.75 to CRA and the corporation income tax to CRA will be $1193.23. In total, the corporation will pay about $3,500 to CRA.

    Case 2: paid $50,000 dividend to shareholder. Dividend is paid from corporation after-tax income, and no need to pay CPP, the corporation income tax is $9,300 to CRA.

    In summary, paying $50,000 dividend to shareholder, the corporation will need to pay about $5,800 more to CRA than paying $50,000 salary instead.
     

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