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2017年个人所得税变化 ( 还是要看官方正式版,比之前的某个广告翻译版准确很多)

Individuals and families

Scholarships, fellowships, bursaries, and artists’ project grants exemption (line 130)– The eligibility for the exemption has been enhanced under certain conditions to include scholarships and bursaries received for occupational skills courses that are not at the post secondary level.

Canada caregiver amount – The Canada caregiver amount has replaced the family caregiver amount, the amount for infirm dependants age 18 or older (line 306), and the caregiver amount (line 315). You could be entitled to claim this amount in the calculation of certain non-refundable tax credits if the person you are making the claim for has an impairment in physical or mental functions. For more information, see the Canada caregiver amount.

Your tuition, education, and textbook amounts (line 323) – As of January 1, 2017, the federal education and textbook amounts have been eliminated. The eligibility criteria for the tuition amount has been enhanced under certain conditions to include fees paid for occupational skills courses that are not at the post-secondary level.

Medical expenses (lines 330 and 331)– Individuals who need medical intervention to conceive a child are eligible to claim the same expenses as individuals with medical infertility. You can also request an adjustment to claim such medical expenses on any income tax return for the 10 previous calendar years.

Donations and gifts (line 349) – A gift of ecologically sensitive land cannot be made to a private foundation after March 21, 2017. There are also a number of changes to the Ecological Gifts Program. For more information, see “Gifts of ecologically sensitive land,” in Pamphlet P113, Gifts and Income Tax.

Public transit amount (line 364)– As of July 1, 2017, this amount has been eliminated.

Children’s arts amount (line 370) – As of January 1, 2017, this amount has been eliminated.

Children’s fitness tax credit (lines 458 and 459) – As of January 1, 2017, this credit has been eliminated.

Disability tax credit (DTC) certification – As of March 22, 2017, nurse practitioners have been added to the list of medical practitioners who may certify eligibility of a person for the DTC. See Guide RC4064, Disability Related Information.

Interest and investments

Investment tax credit – Eligibility for the mineral exploration tax credit has been extended to flow-through share agreements entered into before April 2018. In addition, as of March 22, 2017, expenses for the creation of child care spaces are no longer eligible for the investment tax credit. For more information see page line 412.

Labour-sponsored funds tax credit – As of January 1, 2017, the tax credit for the purchase of shares
of federally registered labour-sponsored venture capital corporations (LSVCC) has been eliminated. The tax credit for provincially registered LSVCC can still be claimed on lines 413 and 414. For more information see lines 411 and 419.

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  • 枫下家园 / 钱财税务 / 2017年个人所得税变化 ( 还是要看官方正式版,比之前的某个广告翻译版准确很多) +6

    Individuals and families

    Scholarships, fellowships, bursaries, and artists’ project grants exemption (line 130)– The eligibility for the exemption has been enhanced under certain conditions to include scholarships and bursaries received for occupational skills courses that are not at the post secondary level.

    Canada caregiver amount – The Canada caregiver amount has replaced the family caregiver amount, the amount for infirm dependants age 18 or older (line 306), and the caregiver amount (line 315). You could be entitled to claim this amount in the calculation of certain non-refundable tax credits if the person you are making the claim for has an impairment in physical or mental functions. For more information, see the Canada caregiver amount.

    Your tuition, education, and textbook amounts (line 323) – As of January 1, 2017, the federal education and textbook amounts have been eliminated. The eligibility criteria for the tuition amount has been enhanced under certain conditions to include fees paid for occupational skills courses that are not at the post-secondary level.

    Medical expenses (lines 330 and 331)– Individuals who need medical intervention to conceive a child are eligible to claim the same expenses as individuals with medical infertility. You can also request an adjustment to claim such medical expenses on any income tax return for the 10 previous calendar years.

    Donations and gifts (line 349) – A gift of ecologically sensitive land cannot be made to a private foundation after March 21, 2017. There are also a number of changes to the Ecological Gifts Program. For more information, see “Gifts of ecologically sensitive land,” in Pamphlet P113, Gifts and Income Tax.

    Public transit amount (line 364)– As of July 1, 2017, this amount has been eliminated.

    Children’s arts amount (line 370) – As of January 1, 2017, this amount has been eliminated.

    Children’s fitness tax credit (lines 458 and 459) – As of January 1, 2017, this credit has been eliminated.

    Disability tax credit (DTC) certification – As of March 22, 2017, nurse practitioners have been added to the list of medical practitioners who may certify eligibility of a person for the DTC. See Guide RC4064, Disability Related Information.

    Interest and investments

    Investment tax credit – Eligibility for the mineral exploration tax credit has been extended to flow-through share agreements entered into before April 2018. In addition, as of March 22, 2017, expenses for the creation of child care spaces are no longer eligible for the investment tax credit. For more information see page line 412.

    Labour-sponsored funds tax credit – As of January 1, 2017, the tax credit for the purchase of shares
    of federally registered labour-sponsored venture capital corporations (LSVCC) has been eliminated. The tax credit for provincially registered LSVCC can still be claimed on lines 413 and 414. For more information see lines 411 and 419.

    • 挣工资的就是砧板的肉,随便别人怎么剁都行。 +3
      • 砍掉很多,政府玩这种游戏,公布承诺一项福利,就砍掉其它福利,百姓就像鱼肉被糊弄。 +2
    • 以前只要家里有65岁以上老人可以报Caregiver Amount,现在没有医生"physical or mental impairement"的证明就报不了了! +2
      • Medical expenses 还可以继续报吗?
      • 探亲父母超65岁,去年全年我们居住,有残疾,是不是找这边医生开具残疾证明,就可以申报Caregiver ammount?
        • 应该是
        • ”探親“這兩個字是重點
    • 今年和去年的情况一样没有变化费,怎么退的税反而少了?不是说土豆减轻税率了吗? +1
      • 土豆啥时候减税了?政府开支增加,不加税怎么可能?钱难道能才天上掉下来?
      • 土豆招呼來的難民誰養?呵呵
      • 如果你问土豆,它(现在不确定土豆把自己当成哪个性别)会说,大多数都税率减轻了,不过很不幸,你是少数税率加重的(当然,它会对所有人都这么说)