http://ufile.ca/TaxNewsAndTips/TaxLawChanges.asp#qc
Quebec
The tax rates are unchanged but apply to new income brackets as follows:
Tax Brackets Rates
$0 - $29,290 16%
$29,290 - $58,595 20%
more than $58,595 24%
The basic amount is increased to $9,745.
An additional complementary amount (line 356) is calculated if the total amount of Québec Pension Plan (QPP) contributions, Canada Pension Plan (CPP) contributions, Québec parental insurance plan (QPIP) premiums, employment insurance premiums, and contributions to the health services fund is higher than the complementary amount of $3,095.
The amount for persons living alone is increased to $1,180.
The amount for a single-parent family is now claimed on Schedule B. If you are entitled to the amount for a person living alone, you may also be entitled to an additional amount of $1,465 for a single-parent family if you lived during the year with a child of 18 or over enrolled in post-secondary studies.
The amount for a child under 18 enrolled in post-secondary studies must be reduced by the child's net income. As of 2007, you must reduce the amount granted to you by an amount equal to 80% of the child's net income for the year. In calculating the child's net income, do not take into account scholarships, bursaries, fellowships or prizes received by the child during the year
The amount for dependent child is increased to $2,705.
The amount for post-secondary studies is increased to $3,720.
The amount granted to parents of a child 18 or over enrolled in post-secondary studies has been eliminated. It has been replaced by a measure allowing students aged 18 or over to transfer an amount (Schedule S) to their father or mother.
The tax credit for child-care expenses have been simplified, the expenses are no longer limited by the individual's income or the income of the person supporting the child.
The maximum amount of employment insurance premiums is $584.
The maximum amount of Quebec parental insurance plan premiums is $245.44.
The medical expenses tax credit has been increased to $1,020.
The maximum contribution to the Quebec prescription drug insurance plan (Schedule K) for 2007 is increased to $547.50.
The tax credit for home-support services for seniors is now claim on Schedule J. This tax credit is equal to 25% of the expenses qualifying for the credit. The maximum credit is $3,750.
The income threshold used in the calculation of the tax credit respecting the work premium (Schedule P) is increased to $14,982 for an individual with a spouse and $9,758 for an individual without a spouse.
The maximum amount of eligible retirement income has been increased from $1,000 to $1,500.
If you receive retirement income that entitles you to the pension credit, you may transfer, to your spouse on December 31, up to half of your retirement income.
Increase in the deduction for workers from $500 to $1,000.
Dividends received before March 24, 2006, remain unchanged and will be taxable at 125% with a Quebec dividend tax credit of 10.83%. Dividends other than eligible dividends received after March 23, 2006, will be taxable at 125% with a Quebec dividend tax credit of 8%. Eligible dividends received after March 23, 2006, will be taxable at 145% with a Quebec dividend tax credit of 11.9%.
The maximum amount for the new general deduction for workers is increased to $1,000.
For the 2008 taxation year, the instalment threshold for individuals has increased from $1,200 to $1,800. In calculating the net income tax payable, do not take into account the property tax refund, the QST rebate for employees and partners, the property tax refund for forest producers or the tax credit for home-support services for seniors, the amount included or deducted in the calculation of income (line 123 or 250 of the return), as applicable, for retirement income transferred from one spouse to the other, the transfer of income tax withheld from retirement income (line 451.1 or 451.3 of the return).
ÒÀX tips çà òåçè, êîèòî ïîïúëâàò ñàìè, à è íå ñàìî ...
-
bgmontreal
- Мнения: 5866
- Регистриран на: Пон Фев 02, 2004 5:55 pm
- Местоположение: blog.danielkatev.com
- Обратна връзка:
http://www.facebook.com/dkatev" onclick="window.open(this.href);return false;
http://blog.danielkatev.com" onclick="window.open(this.href);return false;
http://www.bgmontreal.biz" onclick="window.open(this.href);return false;
http://blog.danielkatev.com" onclick="window.open(this.href);return false;
http://www.bgmontreal.biz" onclick="window.open(this.href);return false;
çà íàäâíåñåíîòî ÐÐÑÏ îçíà÷àâà ëè ÷å â ãîäèíàòà, ñëåäâàùà íàäïëàùàíåòî ìîæå äà ñå êëàèì-âà íàäïëàòåíîòî ïðåç òåêóùàòà ?bgmontreal написа:è åäíà áåçïëàòíà òåìà îò ñïåöèàëèñò
http://www.bgcanada.com/pforum/viewtopi ... %E8#160507
Инак не пуша, само пия.
merci !bgmontreal написа:è åäíà áåçïëàòíà òåìà îò ñïåöèàëèñò
http://www.bgcanada.com/pforum/viewtopi ... %E8#160507