【提醒】小孩子的kumon补习课、钢琴美术课的费用可以报税

[dsss]

ON479 line 30.每个小孩最多可以申报$500 Children's Activity Tax Credit，最多可以得到$50退税。见下面安生官方报税指南第45页-49页
http://www.cra-arc.gc.ca/E/pub/tg/5006-pc/5006-pc-lp-10e.pdf

 

[dsss]

是可以的。这是安省2010年新的税务credit，不要和联邦的 Children's fitness amount混了，这两者有重叠(体育运动部分)也有区别，见省财政厅的详细说明：
http://www.fin.gov.on.ca/en/catc/faq.html

12. How does the government decide which activities are eligible?

The Children’s Activity Tax Credit eligibility criteria fall into two categories: (A) fitness activity and (B) non-fitness activity. Eligible activities must be supervised, suitable for children and not part of a school’s curriculum.

(A) The criteria for a fitness activity are the same as those for the federal children’s fitness tax credit.

(B) Non-fitness activities must fall under at least one of the following to be eligible:

1. Instruction in music, dramatic arts, dance and visual arts.
2. Language instruction.
3. Activities with a substantial focus on wilderness and the natural environment.
4. Activities with a substantial focus on helping children develop and use intellectual skills.
5. Structured interaction where supervisors teach or help children develop interpersonal skills.
6. Enrichment or tutoring in academic subjects.

You cannot claim the tax credit for programs that promote illegal activities.

就是有很多人不知道这个新的项目，所以提醒一下。

 

[OCAC]

这个是新的。可以去会计论坛看一下，
http://bbs.comefromchina.com/forum199/thread895090.html

还有别的change.

 

[还很远]

多谢LZ！

 

[风 雨]

Thanks.

是可以的。这是安省2010年新的税务credit，不要和联邦的 Children's fitness amount混了，这两者有重叠(体育运动部分)也有区别，见省财政厅的详细说明：
http://www.fin.gov.on.ca/en/catc/faq.html


就是有很多人不知道这个新的项目，所以提醒一下。

 

[GoldMonkey]

这个credit最多50块。