加拿大华人论坛 加拿大生活信息2013 报税的一些变化
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贴上来，供查阅：Rates, thresholds and amounts related to source deductions and contributions for 2014 Rates, thresholds and amounts related to source deductions and contributions for 2014 are listed below. Indexation for 2014 Every year, the personal income tax system is automatically indexed. The indexation factor for 2014 is 0.97%. Income tax rates and income thresholds For 2014, the income tax rates applicable to the taxable income brackets remain unchanged and the income thresholds for these brackets have been indexed. Specifically, ##the 16% rate applies to taxable income of $41,495 or less (previously $41,095); ##the 20% rate applies to taxable income of more than $41,495, but not more than $82,985 (previously $82,190); ##the 24% rate applies to taxable income of more than $82,985, but not more than $100,970 (previously $100,000); ##the 25.75% rate applies to taxable income of more than $100,970. Source Deductions Return (form TP-1015.3-V) The Source Deductions Return (form TP-1015.3-V) has been revised for 2014 to take into account the indexation of the amounts appearing on it. The indexed amounts used to determine deduction codes for 2014 are shown in the table below. The figures for 2013 are provided for information purposes. Amounts for the calculation of source deductions of income tax 2014 2013 Basic amount $11,305 $11,195 Amount transferred from one spouse to the other $11,305 $11,195 Amount for other dependants who are 18 or older $3,035 $3,005 Amount for a child under 18 enrolled in post-secondary studies $2,085 $2,065 Additional amount for a person living alone (single-parent family) $1,640 $1,625 Amount for a severe and prolonged impairment in mental or physical functions $2,570 $2,545 Amount for a person living alone $1,325 $1,310 Age amount $2,435 $2,410 Amount for retirement income $2,160 $2,140 Reduction threshold used to calculate the net family income (This income is used to calculate the age amount, amount for a person living alone and amount for retirement income.) $32,795 $32,480 Gratuities and retroactive pay The threshold to determine the method to be used to calculate the source deduction of income tax from gratuities and retroactive pay has been increased from $14,000 to $14,130 for 2014. Maximum deduction for employment income The maximum deduction for employment income has been increased from $1,100 to $1,110 for 2014 Amount paid to an emergency services volunteer The tax-exempt financial compensation paid to an emergency services volunteer has been increased from $1,100 to $1,110 for 2014. Maximum pensionable earnings and QPP contribution rate For 2014, the maximum pensionable earnings for the purpose of the QPP have been increased from $51,100 to $52,500 and the QPP contribution rate has been increased from 10.20% to 10.35%, which corresponds to a contribution rate of 5.175% for the employee and 5.175% for the employer. The maximum annual contribution to be withheld for any employee has therefore been increased from $2,427.60 to $2,535.75. Maximum insurable earnings and QPIP premium rate For 2014, the maximum insurable earnings for the purpose of the QPIP have been increased from $67,500 to $69,000. The employee premium rate remains 0.559% and the employer premium rate remains 0.782%. As a result, the maximum annual employee premium is $385.71 (instead of $377.33) and that of the employer is $539.58 (instead of $527.85). Maximum remuneration subject to the contribution to the financing of the CNT The portion of the remuneration in excess of $69,000 (instead of $67,500) is not subject to the contribution to the financing of the CNT for 2014.税局官网更清楚：http://www.revenuquebec.ca/en/salle-de-presse/nouvelles-fiscales/2013/2013-11-15(1).aspx
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回复: 2013 报税的一些变化唉，又快要到报税的时候啦。。。
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~~~~大猪小猪摞一盘~~~~回复: 2013 报税的一些变化M
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回复: 2013 报税的一些变化又得忍痛割肉。
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回复: 2013 报税的一些变化又得忍痛割肉。点击展开...一看就是有钱银啊
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~~~~大猪小猪摞一盘~~~~一看就是有钱银啊点击展开...小鬼不敢赖阎王的账的。
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回复: 2013 报税的一些变化小鬼不敢赖阎王的账的。点击展开...凡是被CRA或者REVENU QUEBEC要求补税的一概是有钱人。向俺们这种穷人，报完税总归能退些回来的，唯一头疼的是要填表啊，算啊什么的
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