加拿大税务精华2012CanadaTaxGuide201DianaMauCPACA.PDF

1 加拿大稅務精華2012 Canada Tax Guide 2012 by Diana Mau Copyright 2012 By Diana Mau All rights reserved. No part of this book may be reproduced or transmitted in any form by any means, electronic or mechanical including photocopying and recording, or by any information storage retrieval system without prior written permission from the publisher. Notice of Liability The information in this book is distributed without warranty. While ever precaution has been taken in the preparation of the book, neither the author/publisher nor sponsors of the book shall have any liability to any person or entity with respect to any loss or damage caused or alleged to be caused directly or indirectly by the instructions contained in this book. 2 加拿大稅務精華2012 目錄 1. 加拿大個人稅制簡介 1.1 加拿大居民被徵全世界收入 4 1.2 入息來源 5 1.3 可扣除項目 8 1.4 應課稅收入 9 1.5 稅的計算 9 1.6 海外資產申報法例 15 1.7 自願申報 20 1.8 海外受控附屬公司應計的被動財產收入 20 2. 個人稅務策劃 2.1 分散收入 21 2.2 盡量增加可減稅消費或可扣除額 22 2.3 註冊教育儲蓄計劃 24 2.4 註冊退休儲蓄計劃 27 2.5 劃退休策 33 2.6 保產處理及策劃