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•Family Tax Cut (Income Splitting): The proposed Family Tax Cut would allow a spouse to, in effect, transfer up to $50,000 of taxable income to a spouse in a lower tax bracket, up to a maximum benefit of $2,000. The Family Tax Cut would take effect starting in the 2014 tax year. Couples would be able to claim the credit when they file their 2014 tax returns. More than 1.7 million families are expected to benefit from the new Family Tax Cut.
2014年税务新政策要点
http://www.cra-arc.gc.ca/nwsrm/txtps/2014/tt141208-eng.html?rss
- Universal Child Care Benefit (UCCB): The Universal Child Care Benefit currently provides all families with up to $1,200 per year for each child under the age of 6. Effective January 1, 2015, parents will be eligible for a benefit of $160 per month for each eligible child under the age of six - up from $100 per month. Under proposed changes to expand the UCCB, parents may also receive a benefit of $60 per month for eligible children ages six through 17. Payments of the additional amount and expanded amount will start in July of 2015.
- Child Care Expense Deduction (CCED): The CCED allows child care expenses to be deducted from income when those expenses are incurred to earn employment or business income, pursue education or perform research. The Government is proposing a $1,000 increase to the maximum dollar amounts that could be claimed, starting in the 2015 tax year.
- Children's fitness amount - Under proposed changes, the maximum amount of eligible fees for each child has increased to $1,000.
- Adoption expenses - The maximum amount of eligible expenses for each child has been increased to $15,000.
- Search and rescue volunteer amount - As a search and rescue volunteer, you may be able to claim an amount of $3,000.
- Emergency services volunteers - Rules for the $1,000 exemption for emergency services have changed.
- Medical expenses - Amounts paid as salary for designing of personalized therapy plans for persons eligible to claim the disability tax credit and costs for service animals used to help manage severe diabetes, are now eligible as medical expenses.
- Investment tax credit - Eligibility for the mineral exploration tax credit has been extended to flow-through share agreements entered into before April 2015.
- GST/HST credit - You no longer have to apply for the goods and services tax/harmonized sales tax (GST/HST) credit. When you file your return, the Canada Revenue Agency (CRA) will determine your eligibility and will advise those who are eligible to receive the credit. If you have a spouse or common-law partner, only one of you can receive the credit. The credit will be paid to the person whose return is assessed first. The amount will be the same, regardless of who (in the couple) receives it.
- Online mail - When you register for online mail, you'll have instant access to your tax records anytime, anywhere. Choose to receive an email notification that your notice of assessment or reassessment is available online. Provide us with an email address on your T1 return or register directly online starting February 2015 atwww.cra.gc.ca/myaccount.
- Mobile application: In February 2015, the CRA will be launching a mobile app for individual taxpayers.
2014年税务新政策要点
- 从2014年开始,双收入并育有18岁以下子女家庭,收入较高的配偶报税时可把最多$50,000收入,转给收入低的配偶,从而每年最多可节省$2,000税务。
- 从2015年1月起,UCCB福利由每月100 元增至160元。 扩大受惠对象以包括6岁至17岁儿童,今后每人每月可获60元。以前的政策是6岁以下儿童每人每月100元。
- 从2015年起,提高托儿开支抵税额1000元,即每个7岁以下的儿童,每年由7000元增至8000元;每个7岁至16岁儿童,每年由4000元增至5000元。每个残障儿童,由每年10,000元增至11,000元。
- 从2014年税表开始,增加儿童健身抵税额从$500至$1,000 。并将从2015年开始,将此福利变为可退税的福利,以便那些没有足够收入抵税的家庭也能享受此福利。
- 收养儿童的抵税额增长为15,000。
- 不需要再申请GST退税,税务局会根据家庭收入状况,自动审核提醒。 夫妻中先报税的人可获退税。
http://www.cra-arc.gc.ca/nwsrm/txtps/2014/tt141208-eng.html?rss