Join host Bahar Saadat as she interviews 税 Partner Les Fabian for more information on highlights from the Liberal Government’s 2017 Federal Budget!
2017年3月22日联邦预算税重点
最精彩的部分 提出了 最近联邦预算的税收变化概述如下.
The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. Please contact our tax group if you have any questions on the impact of these 提出了 changes.
个人所得税
- 个人所得税税率 -预算中联邦个人所得税税率没有变化. The maximum federal personal tax bracket will remain at the 33% rate for income over an indexed $202,800.
- 残疾人税收优惠 -允许执业护士, 立即生效, to certify the disability tax credit application form for any disabilities that are within the scope of their practice.
- 医疗费用税收抵免 – Fertility treatments are now eligible as medical expenses even where the individual undertaking the treatments are not resulting from a medical infertility. This measure applies to the 2017 and subsequent taxation years and be able to elect for it to apply for any of the preceding ten taxation years in their 2017 return.
- 整合照顾者积分 – Budget 2017 proposes to enact the 加拿大 Caregiver Credit which would replace three legacy credits: the family caregiver tax credit, 看护人的信用和虚弱的受赡养的信用. 加拿大护理者信用将提供15%的不可退款的信用, 根据资格, 最多9美元,033美元，价值约1美元,355. The credit will be reduced dollar-for-dollar by the dependant’s net income above $16,163 (in 2017).
- 流动股票投资者的矿产勘探税收抵免 – The budget proposes to extend the availability of this 15% tax credit to flow-through share agreements entered into on or before March 31, 2018.
- 职业技能学费税收抵免 – Budget 2017 proposes to extend the tuition tax credit to occupational skills courses that are not at the post-secondary level. This measure is only available to where the course is taken with the purpose of providing the individual with skills (or improving the individual’s skills) in an occupation and the individual has attained the age of 16 before the end of the year.
- 公共交通税收抵免 – Budget 2017 proposes to eliminate the public transit tax credit effective July 1, 2017. 这是, eligible transit passes may still qualify for the credit for transit that occurs up to and including June 2017.
- 注册图则的反避税规则 -在RRSP中已有的反避税规定, RRIF and TFSA accounts for prohibited investments have now been extended to RESPs and RDSPs. 该规定适用于3月22日后收购的投资, 2017 with the advantage rules relaxed on swap transactions undertaken before July 2017 and removal of prohibited investments before 2022.
企业所得税
- 加速CCA -清洁能源生产 & 保护-预算建议扩大43级.1(30%)及类别43.2 (50%) to include geothermal equipment that is used primarily for the purpose of generating heat or a combination of heat and electricity. This measure will apply in respect of property acquired for use on or after March 22, 2017.
- 加拿大勘探费用:石油和天然气发现井 – Budget 2017 proposes that expenditures associated with drilling or completing a discovery oil and gas well (first well in a new reservoir) be treated as a “Canadian Development Expense” (CDE) rather than a “Canadian Exploration Expense” (CEE). CDE is deducted on a 30% declining balance basis where CEE is deducted at a 100% declining balance basis. 本办法将对2018年后发生的费用实施, including expenses incurred in 2019 that could have been deemed to have been incurred in 2018.
- 重新分类放弃给流动股票投资者的费用 – The federal budget proposes to no longer permit eligible small oil and gas corporations (less than $15 million taxable capital) to treat the first $1M of CDE as CEE expenditures. 本办法将对2018年后发生的费用实施, including expenses incurred in 2019 that could have been deemed to have been incurred in 2018.
- 确认衍生品损益的时机 -衍生品是基于收入而持有的, the federal government has introduced a proposal to elect to recognize these derivatives on a mark-to-market basis as well as introducing anti-avoidance provisions for straddle transactions engaged by businesses (whether individuals or corporations).
- Billed-basis会计 - 2017年预算建议，某些指定职业的纳税人(i.e. 会计师, 牙医, 律师, 医生, veterinarians and chiropractors) are no longer permitted to elect to have their work-in-process accounts excluded in computing their income for a particular year. This measure will apply to taxation years that begin on or after March 22, 2017. Transitional measures will be provided to mitigate the short-term effect on the affected taxpayers.
- 出租车和拼车服务 – Budget 2017 proposes that ride-sharing services will be considered a taxi business for the purposes of the GST/HST and therefore will be required to collect and remit GST/HST according to their province or municipality.