Summary 2015 New Year’s Tax Cut:
• The biggest tax changes for 2015 are from the changes to the Universal Child Care Benefit (UCCB). They lower the taxes for all families with children under eighteen.
• There are also big tax savings for families from the Family Tax Cut that will be implemented retroactively for the 2014 tax year.
• There is very little change to the Canadian Pension Plan and Employment Insurance payroll taxes. The rates for both stay the same, but the income thresholds
As a Canadian resident and tax payer, if you have kids under 18, you’ll probably be impacted by some of the tax changes that take effect this year (for 2014 tax return) and others in 2015. Here’s what’s new:
The amount of children’s fitness expenses you may claim for each child has increased from $500 to $1,000. The increased credit is worth $75.
This new tax credit (which is frequently referred to as income splitting) is worth up to $2,000 for families where the parents are in different
The Canada Revenue Agency (CRA) announced the prescribed annual interest rates that will apply to any amounts owed to the CRA and to any amounts the CRA owes to individuals and corporations. These rates will be in effect from October 1, 2014 to December 31, 2014.
These rates are calculated quarterly according to the laws that apply.
Income tax
Other taxes, duties, or charges
The interest rates on overdue and overpaid remittances will be as follows:
| Tax, duty, or other charges | Overdue remittances | Overpaid remittances – Corporate taxpayers | Overpaid remittances – Non- corporate taxpayers |
|---|---|---|---|
| Goods and services tax (GST) | 5% | 1% | 3% |
| Harmonized sales tax (HST) | 5% | 1% | 3% |
| Air travellers security charge | 5% | 1% | 3% |
| Excise tax (non-GST/HST) | 5% | 1% | 3% |
| Excise duty except brewer licensees (amounts due after June 30, 2003) | 5% | 1% | 3% |
| Excise duty except brewer licensees (amounts due before July 1, 2003) | 3% | N/A | N/A |
| Excise duty (brewer licensees) | 3% | N/A | N/A |
| Softwood lumber products export charge | 5% | 1% | 3% |
For information on the prescribed interest rates
如果你是加拿大税务居民，但是在美国生活或者工作，或者在美国有出租房产：
海外资产申报表 (T1135) 新添加的内容包括，海外资产所在的金融机构具体名称，或任何掌握资金的实体名称; 存放海外资产的国家名称; 以及海外资产所产生的具体收益。具体申报内容包括列出的六大类资产︰
违反规定，将面对哪些处罚
对有一年迟报，罚款是$25每天，最高到$2500; 对故意不报，罚款是$500每月，最高到$12000; 对税务局已经发出通知要求申报而故意不报，罚款是$1000每月，最高到$24000;
我们的非美国居民个人税申报服务由AccXpert 王兵注册税务会计师, 加拿大注册管理会计师-CMA，和特许公认专业会计师-CPA 提供.
在加拿大，房屋出租的支出可以用来抵扣房租收入。 …在面对实际的税务问题时，最好向专业会计师咨询，再做决定。欲了解更多，请联 系 AccXpert TaxServices 安可托专业会计事务所 王兵注册税务会计师 – 专业会计及税务服务，可信，快速，低费用.
网址：www.accxpert.ca 邮件： TaxServices@AccXpert.ca 致电： 613-600-6988 微信： AccXpert-TaxServices
最近，税务机关人员已集中精力教育纳税人这些义务。海外运营项目和海外所持资产是一个很容易被忽视的问题。当你有海外商业运营或有海外资产的时候，你是需要额外报告这部分资产的。上报的要求与形式分为以下三种：
T1135表格 – 海外资产核对声明
在加拿大完成个人所得税T1退税后，如果您在税务年期间拥有或持有超过100,000加元的海外财产，则必须填写并提交T1135海外收入确认表，说明持有的财产类型和每种类型财产的成本。这是CRA要求的海外财产的报税表，并于1999年开始实行。
从2013年税收年开始实行的新版T1135表格向加拿大税务局提供更多信息。新增的要求包括：
在加拿大境外持有资金的具体外国机构或实体的名称;
On June 25, 2013, CRA launch of a new T1135 – Foreign Income Verification Statement as part of the Government’s measures to crack down on international tax evasion and aggressive tax avoidance. The updated form will require additional details to be reported which may be time consuming and onerous.
Filing Requirement
The updated form must be used beginning with the 2013 taxation year. The filing requirement remains unchanged and is triggered if a Canadian resident taxpayer, at any time
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