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广东同学be attention!2014年加拿大注册会计师Tax Highlights

来源：高顿网校 2014-07-01

　　1993年，为了帮助和促进会计行业在中加两国的发展，培养下一代会计师，以促进全球会计事业的发展，CGA在加拿大国家发展署的资助下进入中国，并在这期间逐渐热门，高顿网校小编为想要了解Tax Highlights的广东同学介绍一下：

　　Simplifying the Tax Compliance Burden

　　GST/HST Credit: Canada Revenue Agency (CRA) to automatically determine if an individual is eligible to receive the credit without requiring the individual to apply on the annual income tax return

　　Filing Registration and Annual Information Returns for Charities: CRA committed to modernizing its information technology to permit filing electronically

　　Remittance Thresholds for Employers: Reduce the frequency of remittance of source deductions by increasing the threshold levels to $25,000 for employers required to remit up to two times per month and to $100,000 for employers required to remit up to four times per month

　　Eligible Capital Property: In order to reduce complexity, public consultations to be commenced to examine the proposal to replace the current eligible capital property regime with a new class of depreciable property to which CCA rules would apply

　　Personal Income Tax Measures

　　Adoption Expense Tax Credit: Limits for eligible expenses increased to $15,000 for 2014 and indexed to inflation after 2014 from the current $11,774

　　Medical Expense Tax Credit: Amounts paid for the design of an individualized therapy plan for individuals with a severe and prolonged mental or physical impairment to be eligible when certain conditions met

　　Search and Rescue Volunteers Tax Credit: A new 15% non-refundable tax credit based on an amount of $3,000; individuals who are eligible for both this credit and the Volunteer Firefighters Tax Credit can claim either credit

　　Mineral Exploration Tax Credit for flow-through share investors: Eligibility extended by one year to March 31, 2015

　　Farming and Fishing Businesses: Tax rules providing a $800,000 Lifetime Capital Gains Exemption adjusted for individuals involved in a combination of farming and fishing for 2014 and subsequent years by treating this the same as separate farming and fishing

　　Tax Deferral for Farmers: Tax deferral relating to the sales proceeds of breeding livestock expanded to include bees and horses over 12 months of age and kept for breeding

　　Tax on Split Income: The income considered to be “split income” paid to minors on which the highest marginal tax rate is applied expanded to include trust or partnership income paid or allocated to a minor

　　Trusts:

　　Amateur Athlete Trusts: Earned income used to determine the RRSP contribution limit to include contributions made to the trust after 2013; option available to have contributions made in 2011, 2012 and 2013 qualify as earned income

　　Graduated Rate Taxation of Trusts and Estates: Starting in 2016, a flat top-rate taxation to grandfathered inter vivos and testamentary trusts (other than estates for their first 36 months); graduated rates will continue for beneficiaries who are eligible for the federal Disability Tax Credit

　　Non-Resident Trusts: Eliminate the current 60-month exemption from the deemed residence rules

　　Charities and Non-Profit Organizations

　　Donations of Ecologically Sensitive Land: Carry-forward period for amounts not claimed for a year to be extended to 10 years from the current five years (for donations made after Budget Day)

　　Estate Donations: Donations made by will and designated donations upon death after 2015 may be allocated among any of the following: the taxation year of the estate in which the donation is made, an earlier taxation year of the estate, or the last two years of the individual

　　Donations of Certified Cultural Property: Value of the gift to be no more than its cost to the donor for property acquired as part of a tax shelter gifting arrangement

　　Donations from State Supporters of Terrorism: Charities or Canadian amateur athletic associations that accept such donations may not be registered or may have their registration revoked

　　Business Income Tax Measures

　　Tax Incentives for Clean Energy Generation: Class 43.2 expanded to include water-current energy equipment and equipment used to gasify eligible waste fuel for property acquired after Budget Day

　　International Taxation

　　Consultation of Tax Planning by Multinational Enterprises: Continued consultation with stakeholders to ensure tax fairness and protecting the Canadian tax base including consultation on preventing “treaty shopping”

　　Automatic Exchange of Information for Tax Purposes: Subject to confidentiality safeguards, information from Canadian financial institutions on U.S. persons will be transmitted to the IRS by CRA and information on Canadian resident taxpayers from U.S. financial institutions will be transmitted to CRA by the IRS under the Canada-U.S. agreement

　　Sales and Excise Tax Measures

　　GST/HST exemptions

　　Expand the exemption for training designed to assist individuals with a disability to include the services of designing such training

　　Acupuncturists and naturopathic doctors to be added to the list of health care practitioners whose services to individuals are exempt

　　Add eyewear designed to treat vision defects by electronic means to the list of zero-rated medical and assistive devices

　　Tobacco Taxation

　　Increase the rate of excise duty (including duty-free rates) on cigarettes to $.52575 for each five cigarettes or fraction thereof to $21.03 per 200 cigarettes; excise duty rates for other tobacco products will also be adjusted; effective after Budget Day

　　In future, excise duty rates to be indexed to the Consumer Price Index and automatically adjusted every five years

　　Inventories held at Budget Day: Subject to a per cigarette tax of 2.015 cents for taxpayers holding more than 30,000 cigarettes; inventory tax on cigarettes applied at each inflationary excise tax adjustment (every five years)

　　Standardizing Sanctions for False Statements: Provide for the same penalties for false statements in Excise Tax Returns as provided for GST/HST filings

　　Other Tax Measures

　　Supporting Offshore Oil and Gas Development: Eliminate the 20% Most-Favoured-Nation rate of duty on imported mobile offshore drilling units

　　高顿网校小编真诚希望以上信息对您能有所帮助！

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