2012报税最新变化
2. 专业考试的费用也可以算成学费来扣减税款
Tuition Amount – Examinations
- What will change with respect to the tuition tax credit for examination fees?
- What institutions qualify for the purposes of these examination fees?
- What examination fees are eligible?
- Are the fees subject to the $100 minimum?
- How will I claim the examination fees that now qualify for the tuition amount?
- Should I ask for a receipt?
- Where can I get more information about examination fees that are now eligible for the tuition amount?
1. What will change with respect to the tuition tax credit for examination fees?
For 2011 and subsequent years, the budget proposes to allow examination fees paid to an institution for examinations taken in the year if the examination is required to obtain a professional status recognized by federal or provincial statute or to be licensed or certified as a tradesperson where that status, license or certification allows the person to practice the profession or trade in Canada.
2. What institutions qualify for the purposes of these examination fees?
Examination fees will qualify if they are paid to:
- a university, college or other educational institution providing courses at a post-secondary level in Canada;
- an educational institution in Canada that has been certified by Human Resources and Skills Development Canada (HRSDC) for courses to develop or improve skills in an occupation;
- a professional association;
- a provincial ministry; or
- a similar institution.
3. What examination fees are eligible?
Eligible fees include examination fees and ancillary fees paid to an institution in respect of the examination (for example, the cost of examination materials used during the examination, such as identification cards and certain prerequisite study materials).
Eligible ancillary fees will not include costs for travel, parking, equipment (such as lab coats, calculators, computers or other items of enduring value), or other costs that are currently ineligible for the tuition amount.
4. Are the fees subject to the $100 minimum?
Yes. To qualify, the total eligible fees you paid to an institution, including examination fees, must be more than $100.
5. How will I claim the examination fees that now qualify for the tuition amount?
Starting in 2011, complete line 2 of Schedule 11 to show the amount of eligible tuition fees paid for courses taken in 2011 and any examination fees that now qualify.
6. Should I ask for a receipt?
You should receive, or ask for, a receipt to substantiate your eligible examination fees. Do not include the receipts when you file your income tax and benefit return. However, keep the receipts in case we ask for them to verify your claim. The receipt should contain the following information:
NAME OF INSTITUTION: ____________________
IT IS HEREBY CERTIFIED:
THAT the following examination ____________________ was taken by ___________________ on ____________________;
THAT, out of the total fees paid for the examination, the sum of ____________________ constitutes the amount of eligible fees paid for purposes of paragraph 118.5(1)(d) of the
Income Tax Act;
THAT the examination is required to obtain a professional status recognized by federal or provincial statute or to be licensed or certified as a tradesperson where that status, license or certification allows the person to practice the profession or trade in Canada;
THAT no part of the above amount was levied for travel, parking, equipment of enduring value, or any charges other than examination fees and ancillary fees (for example, ancillary fees may include the cost of examination materials used during the examination, such as identification cards and certain prerequisite study materials).
Signature of Authorized Officer: ____________________
7. Where can I get more information about examination fees that are now eligible for the tuition amount?
The CRA is committed to providing taxpayers with up-to-date information. The CRA encourages taxpayers to check its Web pages often. All new forms, policies, and guidelines will be posted as they become available.
In the meantime, please consult the
Department of Finance Canada's Budget 2011 documents for details.
