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帮忙报税 (Don't forget your buspass receipt for 2006 if you paid any income tax)
- 主题发起人 montrealover
- 开始时间
montrealover
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为什么要报税？
有很多客户在file their Tax Return时，向我们咨询及时报税有什么好处。为方便大家，我们根据Canada Revenue Agency的税法总结了一下, 希望对大家增长知识有些帮助
You HAVE TO file a tax return for 2005 if any of the following applies:
・ You have to pay tax for 2005 .
・ CRA sent you a request to file a tax return.
・ You disposed of property in 2005 (for example, if you sold real estate or shares) or you realized a taxable capital gain (for example, if a mutual fund or trust attributed amounts to you, or you are reporting a capital gains reserve you claimed on your 2004 return).
・ You have to pay back any of your Old Age Security (OAS) or Employment Insurance benefits (EI).
・ You have not repaid all of the amounts you withdrew from your registered retirement savings plan (RRSP) under the Home Buyers' Plan (HBP) or the Lifelong Learning Plan (LLP).
・ You have to contribute to the Canada Pension Plan (CPP). This can apply if, for 2005, the total of your net self-employment income and pensionable employment income is more than $3,500.
以上是加拿大税务局规定的必须报税的情况，如果您属于其中一种，到截止日期还未报税的话，您您就得PAY 5% interests on what you own. 然后以后每月再加1%的利息。Even if none of these requirements applies, you may still want to file a tax return to receive certain benefits and credits. 这些也许今年用不上，但在以后您很可能会从中得到很大的benefit。CRA鼓励报税就是因为您在那里的纪录每年都需要更新。如果您不及时update your infomation, how would they know that you shall be benefited in the future？
下面介绍一下CRA允许报税的情况：
You may want to file a tax return if any of the following applies to you:
・ You want to claim a refund.
・ You want to apply for the GST/HST credit. （这一条适于低收入者和学生）
・ You or your spouse or common-law partner wants to begin or continue receiving Canada Child Tax Benefit payments （这一条就是我们俗称的牛奶金）.
・ You have incurred a non-capital loss (see line 236) in 2005 that you want to be able to apply in other years.
・ You want to carry forward the unused portion of your tuition and education amounts (see line 323). （学生和已毕业的工作人员）
・ You want to report income for which you could contribute to an RRSP, in order to keep your RRSP deduction limit. （退休养老金）
・ You receive the Guaranteed Income Supplement or Allowance benefits under the Old Age Security Program. You can usually renew your benefit simply by filing your return by April 30. If you choose not to file a return, you will have to complete a renewal application form.
以上几点，如果您不主动报税，CRA是不会主动退给您的。尤其是您的GST credit 和 牛奶金，还有学生交房租的一部分税钱，报税报的越晚，您收到的return就越晚。
有很多客户在file their Tax Return时，向我们咨询及时报税有什么好处。为方便大家，我们根据Canada Revenue Agency的税法总结了一下, 希望对大家增长知识有些帮助
You HAVE TO file a tax return for 2005 if any of the following applies:
・ You have to pay tax for 2005 .
・ CRA sent you a request to file a tax return.
・ You disposed of property in 2005 (for example, if you sold real estate or shares) or you realized a taxable capital gain (for example, if a mutual fund or trust attributed amounts to you, or you are reporting a capital gains reserve you claimed on your 2004 return).
・ You have to pay back any of your Old Age Security (OAS) or Employment Insurance benefits (EI).
・ You have not repaid all of the amounts you withdrew from your registered retirement savings plan (RRSP) under the Home Buyers' Plan (HBP) or the Lifelong Learning Plan (LLP).
・ You have to contribute to the Canada Pension Plan (CPP). This can apply if, for 2005, the total of your net self-employment income and pensionable employment income is more than $3,500.
以上是加拿大税务局规定的必须报税的情况，如果您属于其中一种，到截止日期还未报税的话，您您就得PAY 5% interests on what you own. 然后以后每月再加1%的利息。Even if none of these requirements applies, you may still want to file a tax return to receive certain benefits and credits. 这些也许今年用不上，但在以后您很可能会从中得到很大的benefit。CRA鼓励报税就是因为您在那里的纪录每年都需要更新。如果您不及时update your infomation, how would they know that you shall be benefited in the future？
下面介绍一下CRA允许报税的情况：
You may want to file a tax return if any of the following applies to you:
・ You want to claim a refund.
・ You want to apply for the GST/HST credit. （这一条适于低收入者和学生）
・ You or your spouse or common-law partner wants to begin or continue receiving Canada Child Tax Benefit payments （这一条就是我们俗称的牛奶金）.
・ You have incurred a non-capital loss (see line 236) in 2005 that you want to be able to apply in other years.
・ You want to carry forward the unused portion of your tuition and education amounts (see line 323). （学生和已毕业的工作人员）
・ You want to report income for which you could contribute to an RRSP, in order to keep your RRSP deduction limit. （退休养老金）
・ You receive the Guaranteed Income Supplement or Allowance benefits under the Old Age Security Program. You can usually renew your benefit simply by filing your return by April 30. If you choose not to file a return, you will have to complete a renewal application form.
以上几点，如果您不主动报税，CRA是不会主动退给您的。尤其是您的GST credit 和 牛奶金，还有学生交房租的一部分税钱，报税报的越晚，您收到的return就越晚。
montrealover
新手上路
- 注册
- 2006-03-06
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About self-employeed clients (关于自雇)
Recently we have had quite amount of self-employeed clients coming over. Some questions have been asked over and over again so far. We would like to give out certain tips and hope it might be helpful:
We will try our best to maximize your return within legal competency. We will suggest what kind of documents you could claim in terms of your particular case. (我们会在法律允许的范畴内保证您得到最大的回报，同时我们会提醒您哪些单据是可以申报而哪些是不能用到的)
An orderly paper trail is fairly important for those who are self-employed because CRA "may target certain types of expenses for each year".(我们建议您把所有申报的单据保留up至6年，因为自雇是每年个人报税中CRA审核最多的一项)
As a professional tax preparers, we look at the tax situation and give advice: 'You should have done this' or ' This might help you next year.' We would also give you some useful tips regarding to tax saving and your investing. This will be guranteed not gotten from HR Block. Our reasonable rate is another reason that makes us competitive.
（在报税完毕后，我们会根据您的个人情况，给您在合理避税上一些好的建议。这样您可以在今年就做好充足的准备，明年年初可避免许多不必要的损失）
由于自雇报税的操作弹性相对一般employee大很多，所以它也是CRA每年审核比较敏感的一项。建议大家不要为了一味追求无限度的return而导致最后CRA的audit。一旦有了记录，在五年之内政府都会年年审查您的账本。而且对您将来申请任何credit（例如，买车，买房，贷款等等）都很不利。
Recently we have had quite amount of self-employeed clients coming over. Some questions have been asked over and over again so far. We would like to give out certain tips and hope it might be helpful:
We will try our best to maximize your return within legal competency. We will suggest what kind of documents you could claim in terms of your particular case. (我们会在法律允许的范畴内保证您得到最大的回报，同时我们会提醒您哪些单据是可以申报而哪些是不能用到的)
An orderly paper trail is fairly important for those who are self-employed because CRA "may target certain types of expenses for each year".(我们建议您把所有申报的单据保留up至6年，因为自雇是每年个人报税中CRA审核最多的一项)
As a professional tax preparers, we look at the tax situation and give advice: 'You should have done this' or ' This might help you next year.' We would also give you some useful tips regarding to tax saving and your investing. This will be guranteed not gotten from HR Block. Our reasonable rate is another reason that makes us competitive.
（在报税完毕后，我们会根据您的个人情况，给您在合理避税上一些好的建议。这样您可以在今年就做好充足的准备，明年年初可避免许多不必要的损失）
由于自雇报税的操作弹性相对一般employee大很多，所以它也是CRA每年审核比较敏感的一项。建议大家不要为了一味追求无限度的return而导致最后CRA的audit。一旦有了记录，在五年之内政府都会年年审查您的账本。而且对您将来申请任何credit（例如，买车，买房，贷款等等）都很不利。
montrealover
新手上路
- 注册
- 2006-03-06
- 消息
- 92
- 荣誉分数
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- 声望点数
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montrealover
新手上路
- 注册
- 2006-03-06
- 消息
- 92
- 荣誉分数
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- 声望点数
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有些客户向我们咨询关于公司申报税务的问题，现解答如下：
1）除个人和家庭税务申报以外，我们承接一部分小型商业税务的申报业务。请您咨询时说明您公司的性质，是：
Sole Proprietorship, Partnership or Corporation.
2) 对于简单个人和家庭申报，我们有flat rate. 较复杂的业务，如case involves in lots of medical expenses, moving expenses, rental income or self-employee,我们一般收费按小时计算。
3）请保持单据的真实准确性。Please DO NOT give us false infomation or ask us to file illegal return. If you insist so, you may prefer finding another accountant.
1）除个人和家庭税务申报以外，我们承接一部分小型商业税务的申报业务。请您咨询时说明您公司的性质，是：
Sole Proprietorship, Partnership or Corporation.
2) 对于简单个人和家庭申报，我们有flat rate. 较复杂的业务，如case involves in lots of medical expenses, moving expenses, rental income or self-employee,我们一般收费按小时计算。
3）请保持单据的真实准确性。Please DO NOT give us false infomation or ask us to file illegal return. If you insist so, you may prefer finding another accountant.
montrealover
新手上路
- 注册
- 2006-03-06
- 消息
- 92
- 荣誉分数
- 0
- 声望点数
- 0
Something you must know if you haven't received your T4 slip from your employer
If your employers do not give you a T-4 slip by the end of February, contact Revenue Canada to make them give you the T-4.
Even if you do not get a T-4 from your employers, you must still file an income tax return by the end of April. Calculate what you believe you earned and tell Revenue Canada what taxes you think were paid. You will not get in trouble from Revenue Canada if you do not have a T-4, but if you do not file your income tax by April 30, you have to pay interest on any taxes that you owe to the government.
If your employers do not give you a T-4 slip by the end of February, contact Revenue Canada to make them give you the T-4.
Even if you do not get a T-4 from your employers, you must still file an income tax return by the end of April. Calculate what you believe you earned and tell Revenue Canada what taxes you think were paid. You will not get in trouble from Revenue Canada if you do not have a T-4, but if you do not file your income tax by April 30, you have to pay interest on any taxes that you owe to the government.
montrealover
新手上路
- 注册
- 2006-03-06
- 消息
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Major 2005 Tax changes affecting individuals
1) Increased threshold for all Income Tax brackets
在联邦和各省的税表中，个人taxable income的每一档都上调1.7个百分点
2）Increase in RRSP Annual-Contribution Limit
The annual registered retirement savings plan contribution ceiling was raised to 16,500 in 2005, from 15,500 in 2004. 上调了$1000， 以后每年还要继续上调。这是政府为了鼓励个人储蓄投资和调整通货膨胀所采取的措施。
3) Elimination of the RRSP Foreign-Contribution Limit 从2005年1月起，联邦政府取消对境外资产占据RRSP investment portfolio的限制。（应该说是好事）对2005年以前的RRSP投资，作了如下规定：
From 2001 to 2004 inclusive, the RRSP investment porfolio, as well as other pension funds, had to include at least 70% Canadian content, with only 30% being the maximum allowable investment in foreign property.
4) Canada Child-Tax Benefit Payments(CCTB)
Beginning July 2005, CCTB National Child Benefit supplement payments to Canadians rose to $1,722 from $1,511 for the first child, $1,502 for the second child (from $1,295) and $1,420 for each subsequent child (from 1,215).
An additional benefit of $243 is available for each child under age 7.
政府积极鼓励，大家都来生小孩吧， 呵呵。。。
此外，Ontario Health Premium也在去年第一年实行（introduced in the 2004 provincial budget).
以上是对于大多数纳税人有影响的变动，对于留学生来说，如果没有收入，基本上报税时没有影响。
1) Increased threshold for all Income Tax brackets
在联邦和各省的税表中，个人taxable income的每一档都上调1.7个百分点
2）Increase in RRSP Annual-Contribution Limit
The annual registered retirement savings plan contribution ceiling was raised to 16,500 in 2005, from 15,500 in 2004. 上调了$1000， 以后每年还要继续上调。这是政府为了鼓励个人储蓄投资和调整通货膨胀所采取的措施。
3) Elimination of the RRSP Foreign-Contribution Limit 从2005年1月起，联邦政府取消对境外资产占据RRSP investment portfolio的限制。（应该说是好事）对2005年以前的RRSP投资，作了如下规定：
From 2001 to 2004 inclusive, the RRSP investment porfolio, as well as other pension funds, had to include at least 70% Canadian content, with only 30% being the maximum allowable investment in foreign property.
4) Canada Child-Tax Benefit Payments(CCTB)
Beginning July 2005, CCTB National Child Benefit supplement payments to Canadians rose to $1,722 from $1,511 for the first child, $1,502 for the second child (from $1,295) and $1,420 for each subsequent child (from 1,215).
An additional benefit of $243 is available for each child under age 7.
政府积极鼓励，大家都来生小孩吧， 呵呵。。。
此外，Ontario Health Premium也在去年第一年实行（introduced in the 2004 provincial budget).
以上是对于大多数纳税人有影响的变动，对于留学生来说，如果没有收入，基本上报税时没有影响。
montrealover
新手上路
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- 2006-03-06
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whether you are eligible for Child Tax benefit
You can deduct childcare expenses only if you and your spouse have "earned income". For example, investment income is not considered as "earned income".
There is an exception. If you and your spouse are BOTH attending school. (or any other circumstances that none of the couple is able to take care of the child) In this case your can claim your expense against your "net income" instead of "earned income".
But remember, the bottom line is you have PAID taxes on previous year. And, the benefit has to be claimed by the spouse with the lower net income.
You can deduct childcare expenses only if you and your spouse have "earned income". For example, investment income is not considered as "earned income".
There is an exception. If you and your spouse are BOTH attending school. (or any other circumstances that none of the couple is able to take care of the child) In this case your can claim your expense against your "net income" instead of "earned income".
But remember, the bottom line is you have PAID taxes on previous year. And, the benefit has to be claimed by the spouse with the lower net income.