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5000-g-c-22e
CAIP는 온타리오 등의 주의 소규모 도시이하에 거주하는 경우 제공하는 탄소인센티브로 부가세와 같이 분기별로 지급된다. 3 생애 첫 주택 구입시 크레딧이 5천불에서 1만불로 상향되었다. 4 장애소득공제는 보기, 듣기, 말하기, 걷기, 먹기, 싸기, 입기 등에 어려움이 1년이상 지속되는 경우 의사등의 확인을 받아 제출해야 한다. 6 무료세금보고는 1/5인가구기준 35/52천불이하의 간단한 소득신고에 적용된다. 간단한 소득은 근로, 연금, 이자 등의 소득을 포함하며 1천불이상의 자영소득이나 이자소득, 사업소득, 임대소득, 파산신고, 사망신고, 해외소득 등에 대한 신고는 포함하지 않는다. 7
https://www.canada.ca/en/revenue-agency/services/tax/individuals/community-volunteer-income-tax-program/lend-a-hand-individuals/about.html
이민을 오거나 역이민을 가면 기존의 부동산은 매도하여 양도소득이나 손실이 발생한 것으로 보는 세법은 잊기 쉽다. 14 투자를 위한 대출이자공제는 이자나 배당금한도내에서만 가능하다. 자영업자는 급여소득자보다 두배의 국민연금기여를 하고 그만큼 소득공제한다. 18 작업을 수행하기위해 면허가 필요한 경우 라이서스비용 등 기타 근로비용은 T777의 9270에 입력 한다. 20 의료비용은 일반적으로 의사나 간호사 등에게 지급한 것, 처방받은 약이나 안경 등을 구입한것, 보험료, 눈수술비용, 임플란트, 앰블런스, 해외의료, 가까운 의료기관이 40키로이상인 경우 그 이동비용, 백신 등이 포함된다.
구체적으로 홈피에서 확인해야하는데 132개로 구분하여 적용여부와 처방전, 확인서 등을 명시하고 있다. canada.ca/taxes-medical-expenses 25 교육비공제는 납입금액이 각100불이상으로 16세이상의 등록금과 전해 근로소득이 매년 조정되지만 대략 10천불에서 155천불사이였던 26세이상 66세미만의 직업훈련비용의 절반을 인정한다. 구체적인 내용은 팜플렛 피105를 확인해야한다. 27 신고후 온라인은 2주내에 우편은 8주내 결과를 통보하는 것이 국세청의 목표이나 4월말에 하면 더 늦어지고 빨리하면 더 빨라질 가능성이 크다. 홈페이지에서 통보이후 10년간 신고수정도 가능하다. 30
New for 2022 ................................................................ 3
The CRA’s services ....................................................... 3; COVID-19 benefits and your taxes ................................ 3; Individuals and families ................................................. 3
Before you file ............................................................. 4
Find out if this guide is for you ....................................... 4; Find out who has to file a return .................................... 4
Deceased persons ..................................................... 5; Residential ties ........................................................... 5; Deemed residents ...................................................... 5; Non-residents ............................................................. 5
Deemed non-residents of Canada ............................. 5; Find out which tax package is for you ........................... 5
Forms and publications ................................................. 6; Other publications you may need .............................. 6; Due dates ...................................................................... 6; Penalties and interest .................................................... 6
Penalties .................................................................... 6; Interest on your balance owing .................................. 6; Interest on your refund ............................................... 6
Cancel or waive penalties or interest ......................... 7; Ways to file your return ................................................. 7; NETFILE .................................................................... 7; EFILE ......................................................................... 7
File my Return ............................................................ 7; File a paper return ...................................................... 7; Get help doing your taxes ............................................. 7;
Community Volunteer Income Tax Program (CVITP) and Income Tax Assistance – Volunteer Program (for residents of Quebec) ......................................... 7; Tax Information Phone Service (TIPS) ...................... 7;
Individual enquiries by phone .................................... 7; Business enquiries by phone ..................................... 7
Teletypewriter (TTY) users ........................................ 8; Gather your documents ................................................. 8; Missing slips or receipts ............................................. 8
Completing your return .............................................. 8
Step 1 – Identification and other information ................. 8; Email address ............................................................ 8; Social insurance number (SIN) .................................. 8; Marital status .............................................................. 8
Residence information ............................................... 9; Your spouse’s or common-law partner’s information ... 9; Residency information for tax administration agreements ............................................................. 9;
Elections Canada ....................................................... 9
Foreign property ......................................................... 10
Step 2 – Total income ................................................... 11; Amounts that are not reported or taxed ..................... 11; Report foreign income and other foreign amounts ..... 11; Line 10100 – Employment income ............................. 11
Line 10400 – Other employment income ................... 12; Line 11300 – Old age security (OAS) pension ........... 12; Line 11400 – CPP or QPP benefits ........................... 12
Line 11500 – Other pensions and superannuation .... 13; Line 11600 – Elected split-pension amount ............... 13; Line 11900 – Employment insurance and other benefits .......................................................... 13;
Line 11905 – Employment insurance maternity and parental benefits, and provincial parental insurance plan benefits .......................................... 13; Line 12100 – Interest and other investment income .. 13
Line 12200 – Net partnership income (limited or non-active partners only) ........................................ 14; Line 12700 – Taxable capital gains ........................... 14;
Line 12900 – Registered retirement savings plan (RRSP) income ...................................................... 14
Line 13000 – Other income ....................................... 15; Line 13010 – Taxable scholarships, fellowships, bursaries, and artists’ project grants ...................... 15
Lines 13499 to 14300 – Self-employment income ..... 16; Line 14500 – Social assistance payments ................. 16
Other amounts you have to report on your return ...... 17; Step 3 – Net income ...................................................... 17; Line 20600 – Pension adjustment ............................. 17;
Line 20700 – Registered pension plan (RPP) deduction ................................................................ 17; Line 21000 – Deduction for elected split-pension amount ................................................................... 17;
Line 21200 – Annual union, professional, or like dues ............................................................. 17
Line 21400 – Child care expenses ............................ 18; Line 22100 – Carrying charges, interest expenses, and other expenses ................................................ 18;
Line 22200 – Deduction for CPP or QPP contributions on self-employment and other earnings .................... 18
Line 22215 – Deduction for CPP or QPP enhanced contributions on employment income ..................... 19; Line 22900 – Other employment expenses ............... 19
Line 23200 – Other deductions .................................. 20
Line 23210 – Federal COVID-19 benefits repayment ... 21; Step 4 – Taxable income .............................................. 21; Line 25300 – Net capital losses of other years .......... 21; Line 25600 – Additional deductions ........................... 21
Step 5 – Federal tax ...................................................... 22; Part A – Federal tax on taxable income ..................... 22; Part B – Federal non-refundable tax credits .............. 22;
Line 30800 – Base CPP or QPP contributions through employment income .................................. 22
Line 31000 – Base CPP or QPP contributions on self-employment income and other earnings .... 23; Line 31200 – Employment insurance premiums through employment ............................................... 23
Line 31205 – Provincial parental insurance plan (PPIP) premiums paid ............................................ 24; Line 31350 – Digital news subscription expenses ..... 24;
Line 32400 – Tuition amount transferred from a child or grandchild ............................................... 24; Line 33099 – Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age ............................... 24
Part C – Net federal tax ............................................. 25; Line 40424 – Federal tax on split income .................. 25; Recapture of investment tax credit ............................ 25; Federal logging tax credit ........................................... 25;
Line 41400 – Labour-sponsored funds tax credit ....... 25; Line 41800 – Special taxes ........................................ 26
Step 6 – Refund or balance owing ................................ 26; Line 42800 – Provincial or territorial tax ..................... 26; Line 43700 – Total income tax deducted ................... 26; Line 43800 – Tax transfer for residents of Quebec .... 26;
Line 44000 – Refundable Quebec abatement ........... 26
Line 45000 – Employment insurance overpayment ... 27; Line 45350 – Canada training credit (CTC) ............... 27; Line 46900 – Eligible educator school supply tax credit ................................................................. 27
Line 47555 – Canadian journalism labour tax credit .. 28; Line 47556 – Return of fuel charge proceeds to farmers tax credit ................................................ 28; Line 47557 – Air quality improvement tax credit ........ 28;
Line 47600 – Tax paid by instalments ....................... 28; Line 47900 – Provincial or territorial credits ............... 28; Line 48400 – Refund ................................................. 28; Line 48500 – Balance owing ...................................... 28
Supporting documents ............................................... 29
After you file your return ............................................ 30
Notice of assessment .................................................... 30; Express NOA ............................................................. 30; Processing time ............................................................. 30; How to change a return ................................................. 30
Formal disputes (objections and appeals) ................. 31; CRA Service Feedback Program .................................. 31; Service complaints ..................................................... 31; Reprisal complaints ................................................... 31
Digital services for individuals .................................. 31
My Account ................................................................... 31; MyCRA mobile web app ................................................ 31; MyBenefits CRA mobile app ......................................... 31
Retirement income summary table ........................... 32