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所在平台: Udemy |
课程主页: https://www.udemy.com/course/personal-income-tax-in-canada/
课程评论:没有评论
**课程名称:**加拿大的个人所得税 **课程概述:** 本课程旨在帮助您深入了解加拿大的个人所得税体系,重点讲解如何正确申报收入、扣除费用以及所需的收据。通过课程学习,您将掌握一些报税技巧,帮助您在申报个人所得税时节省开支。请注意,本课程提供的信息仅供参考,不能替代专业会计师的建议,但能帮助您提出正确的问题,更好地与您的会计师沟通。 **课程内容大纲:** * **税收体系:** 了解个人所得税申报截止日期、所需收据类型以及收据保管时长。 * **应税收入类型:** 涵盖了雇佣收入、养老金收入、租金收入和投资收入。 * **雇佣收入:** 学习关于小费、T4 表格的知识,以及在获得 T2200 表格的情况下可以申报的费用类型。 * **投资收入:** 详细讲解利息、股息和资本利得的税务处理。 * **养老金收入:** 讨论老年保障金 (OAS)、加拿大养老金计划 (CPP) 的申请时机,以及注册退休储蓄计划 (RRSP) 和注册退休收入基金 (RRIF) 的相关事宜。 * **租金收入:** 介绍出租房屋部分或全部房产时需要填写的表格,并探讨出售度假屋时的税务处理。 * **医疗费用:** 讲解基于收入限制的医疗费用抵扣,以及最大化医疗费用抵税额的策略。 * **其他抵税额:** 涵盖抚养人抵税额、同居关系的处理、学费抵税额、以及健身和艺术抵税额的申报。 * **搬家费用:** 介绍搬家费用的申报条件、所需收据以及费用结转。 * **报税技巧:** 分享如何为家庭成员申报医疗费用和慈善捐款,以及养老金分割和学费转让的好处。
If you would like to know more about the Canadian income tax system this is the course for you. You will learn about deducting expenses, claiming income and the receipts that you need. There are a few tips - to help you save when you file your personal return. This information is not intended to replace the professional advice that your accountant will provide - merely to give you the knowledge you need to ask the right questions.What is Covered in Each Lecture?Tax System - When are your personal tax returns due? What receipts should you have and how long should you keep them?Types of Taxable Income - Employment, pension, rental and investment income is discussed. Employment Income - Learn about tips, T4's, and the type of expenses that can be claimed if you get a T2200 from your employer.Investment Income - This lecture covers interest, dividends and capital gains.Pension Income - This lecture is about OAS, CPP and considerations about when you should apply for them. Also a discussion of RRSP and RRIF's.Rental Income - The forms you need to fill out if you are renting part of your house or another property. Discussion around the taxation of the sale of a cottage.Medical Expenses - Medical expenses are subject to a limitation based on your income. Discussion of strategy to maximize the medical expense credit.Other Credits - This lecture is about claiming dependants, a discussion about common law status, claiming tuition credits and the fitness and arts credit.Moving Expenses - When can you claim moving expenses? A discussion on receipts and carrying forward expenses.Tips - How to claim medical expenses and charitable donations in a family? Benefits of pension splitting and transferring tuition.