投资移民的困惑和移民难题

[梁溪香榭]

回复: 投资移民的困惑和移民难题

准备登陆加拿大之后，亲自实践，试着给税务局报个表，看他们怎么判断，如有结果，我会在这里给大家反馈。
如果我失败了，大家总结着把表填的更好点！

严重期待
严重感谢

 

[wls1wls]

回复: 投资移民的困惑和移民难题

ZT----好文共欣赏


Stanford Report, June 14, 2005

'You've got to find what you love,' Jobs says

This is the text of the Commencement address by Steve Jobs, CEO of Apple Computer and of Pixar Animation Studios, delivered on June 12, 2005.

I am honored to be with you today at your commencement from one of the finest universities in the world. I never graduated from college. Truth be told, this is the closest I've ever gotten to a college graduation. Today I want to tell you three stories from my life. That's it. No big deal. Just three stories.

The first story is about connecting the dots.

I dropped out of Reed College after the first 6 months, but then stayed around as a drop-in for another 18 months or so before I really quit. So why did I drop out?

It started before I was born. My biological mother was a young, unwed college graduate student, and she decided to put me up for adoption. She felt very strongly that I should be adopted by college graduates, so everything was all set for me to be adopted at birth by a lawyer and his wife. Except that when I popped out they decided at the last minute that they really wanted a girl. So my parents, who were on a waiting list, got a call in the middle of the night asking: "We have an unexpected baby boy; do you want him?" They said: "Of course." My biological mother later found out that my mother had never graduated from college and that my father had never graduated from high school. She refused to sign the final adoption papers. She only relented a few months later when my parents promised that I would someday go to college.

And 17 years later I did go to college. But I naively chose a college that was almost as expensive as Stanford, and all of my working-class parents' savings were being spent on my college tuition. After six months, I couldn't see the value in it. I had no idea what I wanted to do with my life and no idea how college was going to help me figure it out. And here I was spending all of the money my parents had saved their entire life. So I decided to drop out and trust that it would all work out OK. It was pretty scary at the time, but looking back it was one of the best decisions I ever made. The minute I dropped out I could stop taking the required classes that didn't interest me, and begin dropping in on the ones that looked interesting.

It wasn't all romantic. I didn't have a dorm room, so I slept on the floor in friends' rooms, I returned coke bottles for the 5 deposits to buy food with, and I would walk the 7 miles across town every Sunday night to get one good meal a week at the Hare Krishna temple. I loved it. And much of what I stumbled into by following my curiosity and intuition turned out to be priceless later on. Let me give you one example:

Reed College at that time offered perhaps the best calligraphy instruction in the country. Throughout the campus every poster, every label on every drawer, was beautifully hand calligraphed. Because I had dropped out and didn't have to take the normal classes, I decided to take a calligraphy class to learn how to do this. I learned about serif and san serif typefaces, about varying the amount of space between different letter combinations, about what makes great typography great. It was beautiful, historical, artistically subtle in a way that science can't capture, and I found it fascinating.

None of this had even a hope of any practical application in my life. But ten years later, when we were designing the first Macintosh computer, it all came back to me. And we designed it all into the Mac. It was the first computer with beautiful typography. If I had never dropped in on that single course in college, the Mac would have never had multiple typefaces or proportionally spaced fonts. And since Windows just copied the Mac, its likely that no personal computer would have them. If I had never dropped out, I would have never dropped in on this calligraphy class, and personal computers might not have the wonderful typography that they do. Of course it was impossible to connect the dots looking forward when I was in college. But it was very, very clear looking backwards ten years later.

Again, you can't connect the dots looking forward; you can only connect them looking backwards. So you have to trust that the dots will somehow connect in your future. You have to trust in something your gut, destiny, life, karma, whatever. This approach has never let me down, and it has made all the difference in my life.

My second story is about love and loss.

I was lucky I found what I loved to do early in life. Woz and I started Apple in my parents garage when I was 20. We worked hard, and in 10 years Apple had grown from just the two of us in a garage into a $2 billion company with over 4000 employees. We had just released our finest creation the Macintosh a year earlier, and I had just turned 30. And then I got fired. How can you get fired from a company you started? Well, as Apple grew we hired someone who I thought was very talented to run the company with me, and for the first year or so things went well. But then our visions of the future began to diverge and eventually we had a falling out. When we did, our Board of Directors sided with him. So at 30 I was out. And very publicly out. What had been the focus of my entire adult life was gone, and it was devastating.

I really didn't know what to do for a few months. I felt that I had let the previous generation of entrepreneurs down - that I had dropped the baton as it was being passed to me. I met with David Packard and Bob Noyce and tried to apologize for screwing up so badly. I was a very public failure, and I even thought about running away from the valley. But something slowly began to dawn on me I still loved what I did. The turn of events at Apple had not changed that one bit. I had been rejected, but I was still in love. And so I decided to start over.

I didn't see it then, but it turned out that getting fired from Apple was the best thing that could have ever happened to me. The heaviness of being successful was replaced by the lightness of being a beginner again, less sure about everything. It freed me to enter one of the most creative periods of my life.

During the next five years, I started a company named NeXT, another company named Pixar, and fell in love with an amazing woman who would become my wife. Pixar went on to create the worlds first computer animated feature film, Toy Story, and is now the most successful animation studio in the world. In a remarkable turn of events, Apple bought NeXT, I returned to Apple, and the technology we developed at NeXT is at the heart of Apple's current renaissance. And Laurene and I have a wonderful family together.

I'm pretty sure none of this would have happened if I hadn't been fired from Apple. It was awful tasting medicine, but I guess the patient needed it. Sometimes life hits you in the head with a brick. Don't lose faith. I'm convinced that the only thing that kept me going was that I loved what I did. You've got to find what you love. And that is as true for your work as it is for your lovers. Your work is going to fill a large part of your life, and the only way to be truly satisfied is to do what you believe is great work. And the only way to do great work is to love what you do. If you haven't found it yet, keep looking. Don't settle. As with all matters of the heart, you'll know when you find it. And, like any great relationship, it just gets better and better as the years roll on. So keep looking until you find it. Don't settle.

My third story is about death.

When I was 17, I read a quote that went something like: "If you live each day as if it was your last, someday you'll most certainly be right." It made an impression on me, and since then, for the past 33 years, I have looked in the mirror every morning and asked myself: "If today were the last day of my life, would I want to do what I am about to do today?" And whenever the answer has been "No" for too many days in a row, I know I need to change something.

Remembering that I'll be dead soon is the most important tool I've ever encountered to help me make the big choices in life. Because almost everything all external expectations, all pride, all fear of embarrassment or failure - these things just fall away in the face of death, leaving only what is truly important. Remembering that you are going to die is the best way I know to avoid the trap of thinking you have something to lose. You are already naked. There is no reason not to follow your heart.

About a year ago I was diagnosed with cancer. I had a scan at 7:30 in the morning, and it clearly showed a tumor on my pancreas. I didn't even know what a pancreas was. The doctors told me this was almost certainly a type of cancer that is incurable, and that I should expect to live no longer than three to six months. My doctor advised me to go home and get my affairs in order, which is doctor's code for prepare to die. It means to try to tell your kids everything you thought you'd have the next 10 years to tell them in just a few months. It means to make sure everything is buttoned up so that it will be as easy as possible for your family. It means to say your goodbyes.

I lived with that diagnosis all day. Later that evening I had a biopsy, where they stuck an endoscope down my throat, through my stomach and into my intestines, put a needle into my pancreas and got a few cells from the tumor. I was sedated, but my wife, who was there, told me that when they viewed the cells under a microscope the doctors started crying because it turned out to be a very rare form of pancreatic cancer that is curable with surgery. I had the surgery and I'm fine now.

This was the closest I've been to facing death, and I hope its the closest I get for a few more decades. Having lived through it, I can now say this to you with a bit more certainty than when death was a useful but purely intellectual concept:

No one wants to die. Even people who want to go to heaven don't want to die to get there. And yet death is the destination we all share. No one has ever escaped it. And that is as it should be, because Death is very likely the single best invention of Life. It is Life's change agent. It clears out the old to make way for the new. Right now the new is you, but someday not too long from now, you will gradually become the old and be cleared away. Sorry to be so dramatic, but it is quite true.

Your time is limited, so don't waste it living someone else's life. Don't be trapped by dogma which is living with the results of other people's thinking. Don't let the noise of others' opinions drown out your own inner voice. And most important, have the courage to follow your heart and intuition. They somehow already know what you truly want to become. Everything else is secondary.

When I was young, there was an amazing publication called The Whole Earth Catalog, which was one of the bibles of my generation. It was created by a fellow named Stewart Brand not far from here in Menlo Park, and he brought it to life with his poetic touch. This was in the late 1960's, before personal computers and desktop publishing, so it was all made with typewriters, scissors, and polaroid cameras. It was sort of like Google in paperback form, 35 years before Google came along: it was idealistic, and overflowing with neat tools and great notions.

Stewart and his team put out several issues of The Whole Earth Catalog, and then when it had run its course, they put out a final issue. It was the mid-1970s, and I was your age. On the back cover of their final issue was a photograph of an early morning country road, the kind you might find yourself hitchhiking on if you were so adventurous. Beneath it were the words: "Stay Hungry. Stay Foolish." It was their farewell message as they signed off. Stay Hungry. Stay Foolish. And I have always wished that for myself. And now, as you graduate to begin anew, I wish that for you.

Stay Hungry. Stay Foolish.

Thank you all very much.

 

[jenniferlee]

回复: 投资移民的困惑和移民难题

本贴引用了唐人Jason的部分观点，一条解决困惑的办法，可以试试。
加拿大有税务居民或非税务居民，绿卡不等于税务居民，这点以前有很多论述。问题是夫妻一方不在加拿大常住，飞来飞去，工作还在中国，如何避免飞人成为加拿大税务居民？
除了枫叶卡之外，飞人最好不要领其他卡，包括银行卡、信用卡、健康卡、SIN卡等等，当然其他家庭成员可以领。也不要在加拿大住超过183天/每年，目的是使飞人与加拿大的居住联系减到最低。这是加拿大税务局提供的（居住状态判断表）
http://www.cra-arc.gc.ca/E/pbg/tf/nr74/nr74-04e.pdf 登陆之后，填好后寄给税务局，他们会给您回复，叫他们判断飞人是.../forum.iask.ca/images/misc/progress.gif[/IMG]

 

[lucky.montreal]

回复: 投资移民的困惑和移民难题

内容庞大，慢慢学习。

 

[yhyxll]

回复: 投资移民的困惑和移民难题

干脆，我把和唐人Jason的对话拷贝过来：
我问：

唐人Jason 大侠：读了您关于居民与非居民精彩论述，个人认为是迄今为止论坛里最为透彻的解释。还有问题请教：这个划分是对个人还是家庭？丈夫是飞人，假定被认定为非居民，有没有可能妻子和孩子被认定为居民呢？第一次登陆后，如您所述，飞人丈夫直接向加拿大税务局发出《居住状态判断表》，说明不会在加拿大住超过183天/每年，也不领SIN卡，健康卡，不以丈夫名义开银行卡和信用卡，但需要考个驾照，方便生活。这样丈夫就能被认定为非居民吗？方便提供加拿大税务局的可以下载《居住状态判断表》的链接吗？谢谢

他答：
如果太太孩子先来定居，先生只是把家人送来，然后继续回中国居住，只是时不时飞过来探探亲的话，那么太太孩子是加拿大居民，先生不是，这种情况在温哥华非常典型。

判断居住状态是要综合很多方面的情况来看的，看一下那张表就知道。

链接如下：

http://www.cra-arc.gc.ca/E/pbg/tf/nr74/nr74-04e.pdf

 

[yhyxll]

回复: 投资移民的困惑和移民难题

假设：太太和孩子长住加拿大，太太基本不工作（最多打打另工)，收人基本没有（最多少许利息），生活由先生来负担。该领的卡全领，当然是税务居民。
先生呢，飞来飞去忙国内的生意，时常来加拿大，也能满足5年住满2年的条件，除枫叶卡外，原则上不领其他卡。
问题：
那位先生是税务居民吗？
答案：不确定，要先给税务局发个我上面所说的表，由他们来判定。温哥华有大量这样的中国移民，当然个体情况有差别。据唐人所说，税务居民和非税务居民的判断结果都有。

 

[小桥流水]

回复: 投资移民的困惑和移民难题


好好学习！

 

[jenniferlee]

回复: 投资移民的困惑和移民难题

干脆，我把和唐人Jason的对话拷贝过来：
我问：

唐人Jason 大侠：读了您关于居民与非居民精彩论述，个人认为是迄今为止论坛里最为透彻的解释。还有问题请教：这个划分是对个人还是家庭？丈夫是飞人，假定被认定为非居民，有没有可能妻子和孩子被认定为居民呢？第一次登陆后，如您所述，飞人丈夫直接向加拿大税务局发出《居住状态判断表》，说明不会在加拿大住超过183天/每年，也不领SIN卡，健康卡，不以丈夫名义开银行卡和信用卡，但需要考个驾照，方便生活。这样丈夫就能被认定为非居民吗？方便提供加拿大税务局的可以下载《居住状态判断表》的链接吗？谢谢

他答：
如果太太孩子先来定居，先生只是把家人送来，然后继续回中国居住，只是时不时飞过来探探亲的话，那么太太孩子是加拿大居民，先生不是，这种情况在温哥华非常典型。

判断居住状态是要综合很多方面的情况来看的，看一下那张表就知道。

链接如下：

http://www.cra-arc.gc.ca/E/pbg/tf/nr74/nr74-04e.pdf

假设：太太和孩子长住加拿大，太太基本不工作（最多打打另工)，收人基本没有（最多少许利息），生活由先生来负担。该领的卡全领，当然是税务居民。
先生呢，飞来飞去忙国内的生意，时常来加拿大，也能满足5年住满2年的条件，除枫叶卡外，原则上不领其他卡。
问题：
那位先生是税务居民吗？
答案：不确定，要先给税务局发个我上面所说的表，由他们来判定。温哥华有大量这样的中国移民，当然个体情况有差别。据唐人所说，税务居民和非税务居民的判断都有。

非常感谢如此有用的信息！

看来大家都至少应该尝试，是否可以被定义为非税务居民。

 

[mogusaen]

回复: 投资移民的困惑和移民难题

内容庞大，慢慢学习。

 

[laicanada]

回复: 投资移民的困惑和移民难题

学习了！多谢版主和诸位

 

[yhyxll]

回复: 投资移民的困惑和移民难题

ZT


在加拿大 这些抵税方法你知道吗？


多伦多信息港(记者季翔报道)：现在到了报税时节，专家表示有许多模糊甚至是奇怪的抵税方法是居民可以使用但却不知道的。

比如，整形手术、午餐时间托儿费、头发移植等，甚至大麻种植者都可以利用漏洞进行抵税。“没有人会说这是买了大麻种植工具，但他们会说这是‘设备以及日用品支出’。”H&R Block 的高级分析师Cleo Hamel说。

其中诀窍就是加拿大税法非常复杂而且有时出人意料，这就表示加拿大人需要知道其实有很多非常规方法能使他们得到更多退税或是上税更少。

蒙特利尔的一位特许会计师Jimmy Menegakis说，加拿大税务局虽提供许多非常规方法可以避税，但其中也有许多陷阱。有些加拿大人错误地认为奇怪的避税方法就是合法的避税方法，近年就有人连开聚会、观光疗养，甚至理发都拿来申请抵税。

这就凸显了了解哪些是合理抵税方法的重要性，下面是一些非常规抵税方法以及一些不能用的抵税方法。

非常规抵税方法

宠物食品。农民可以报请猫和狗宠物食品支出，因为这些动物是户外宠物，税务法庭认为它们被用来驱赶野生动物，保护农作物。

整形手术。隆胸以及其它整形手术可以申请税收抵免，如果它们对心理以及生理健康有益的话。

头发移植。这项手术被列为医疗支出，因为这被认为对病人健康有益。

坏账。如果一家小型企业欠报税人一笔“坏账”，那可以作为“可允许商业投资损失”申请抵税。如果报税人拥有一家破产或无力偿债的小型公司的股票也可作为此类申请。

用餐时间托儿费。午餐时间的托儿费用可以被认为是托儿支出，因此加拿大税务局允许其被用来抵税。

理发、干洗、衣服。这些费用不能用来抵税，但有T-4表的人可以获得一笔综合抵税款。它提供每年约150元如干洗以及理发支出，报税人无需列出此类支出详细清单，直接填表申报即可获得。

不能使用的抵税方法

疗养假。每年都有许多加拿大人拿着医生的证明就把假期旅行费用拿来抵税，不过诸如海上旅行、墨西哥之旅或是佛罗里达度假等费用都不能抵税，即使有皮肤病专家或是医生证明这有助于人的皮肤健康或是疾病治疗。

足球。如果一位足球运动员在进球后为庆祝一下，将球扔进观众席，事后申请抵税，税务法庭的回答将是不能。

聚会。曾经有一位演员参加了电影后期制作完工庆祝会，将在这上面的消费申请抵税，但被法庭给拒绝了。法官称这名演员无法证明参加了电影的全部后期制作工作。

赌博损失。赌徒不能将赌博的损失拿来抵税，法庭的解释是这名赌徒没有“合理的利润预期”。

 

[jenniferlee]

回复: 投资移民的困惑和移民难题

这些抵税方法你知道吗？



谢谢yhyxll的精彩文章分享.对于万税之国加拿大的税法,我们是有必要仔细研究的.

 

[惴惴不安]

回复: 投资移民的困惑和移民难题

yhyxll有用的帖子分分送上，

 

[梁溪香榭]

回复: 投资移民的困惑和移民难题

ZT


在加拿大 这些抵税方法你知道吗？


多伦多信息港(记者季翔报道)：现在到了报税时节，专家表示有许多模糊甚至是奇怪的抵税方法是居民可以使用但却不知道的。

比如，整形手术、午餐时间托儿费、头发移植等，甚至大麻种植者都可以利用漏洞进行抵税。“没有人会说这是买了大麻种植工具，但他们会说这是‘设备以及日用品支出’。”H&R Block 的高级分析师Cleo Hamel说。

其中诀窍就是加拿大税法非常复杂而且有时出人意料，这就表示加拿大人需要知道其实有很多非常规方法能使他们得到更多退税或是上税更少。

蒙特利尔的一位特许会计师Jimmy Menegakis说，加拿大税务局虽提供许多非常规方法可以避税，但其中也有许多陷阱。有些加拿大人错误地认为奇怪的避税方法就是合法的避税方法，近年就有人连开聚会、观光疗养，甚至理发都拿来申请抵税。

这就凸显了了解哪些是合理抵税方法的重要性，下面是一些非常规抵税方法以及一些不能用的抵税方法。

非常规抵税方法

宠物食品。农民可以报请猫和狗宠物食品支出，因为这些动物是户外宠物，税务法庭认为它们被用来驱赶野生动物，保护农作物。

整形手术。隆胸以及其它整形手术可以申请税收抵免，如果它们对心理以及生理健康有益的话。

头发移植。这项手术被列为医疗支出，因为这被认为对病人健康有益。

坏账。如果一家小型企业欠报税人一笔“坏账”，那可以作为“可允许商业投资损失”申请抵税。如果报税人拥有一家破产或无力偿债的小型公司的股票也可作为此类申请。

用餐时间托儿费。午餐时间的托儿费用可以被认为是托儿支出，因此加拿大税务局允许其被用来抵税。

理发、干洗、衣服。这些费用不能用来抵税，但有T-4表的人可以获得一笔综合抵税款。它提供每年约150元如干洗以及理发支出，报税人无需列出此类支出详细清单，直接填表申报即可获得。

不能使用的抵税方法

疗养假。每年都有许多加拿大人拿着医生的证明就把假期旅行费用拿来抵税，不过诸如海上旅行、墨西哥之旅或是佛罗里达度假等费用都不能抵税，即使有皮肤病专家或是医生证明这有助于人的皮肤健康或是疾病治疗。

足球。如果一位足球运动员在进球后为庆祝一下，将球扔进观众席，事后申请抵税，税务法庭的回答将是不能。

聚会。曾经有一位演员参加了电影后期制作完工庆祝会，将在这上面的消费申请抵税，但被法庭给拒绝了。法官称这名演员无法证明参加了电影的全部后期制作工作。

赌博损失。赌徒不能将赌博的损失拿来抵税，法庭的解释是这名赌徒没有“合理的利润预期”。

yhyxll有用的帖子分分送上，

严重同意. 分分送上!

 

[olivert]

回复: 投资移民的困惑和移民难题

过来学习鸟！

 

[wls1wls]

回复: 投资移民的困惑和移民难题

ZT


在加拿大 这些抵税方法你知道吗？


多伦多信息港(记者季翔报道)：现在到了报税时节，专家表示有许多模糊甚至是奇怪的抵税方法是居民可以使用但却不知道的。

比如，整形手术、午餐时间托儿费、头发移植等，甚至大麻种植者都可以利用漏洞进行抵税。“没有人会说这是买了大麻种植工具，但他们会说这是‘设备以及日用品支出’。”H&R Block 的高级分析师Cleo Hamel说。

其中诀窍就是加拿大税法非常复杂而且有时出人意料，这就表示加拿大人需要知道其实有很多非常规方法能使他们得到更多退税或是上税更少。

蒙特利尔的一位特许会计师Jimmy Menegakis说，加拿大税务局虽提供许多非常规方法可以避税，但其中也有许多陷阱。有些加拿大人错误地认为奇怪的避税方法就是合法的避税方法，近年就有人连开聚会、观光疗养，甚至理发都拿来申请抵税。

这就凸显了了解哪些是合理抵税方法的重要性，下面是一些非常规抵税方法以及一些不能用的抵税方法。

非常规抵税方法

宠物食品。农民可以报请猫和狗宠物食品支出，因为这些动物是户外宠物，税务法庭认为它们被用来驱赶野生动物，保护农作物。

整形手术。隆胸以及其它整形手术可以申请税收抵免，如果它们对心理以及生理健康有益的话。

头发移植。这项手术被列为医疗支出，因为这被认为对病人健康有益。

坏账。如果一家小型企业欠报税人一笔“坏账”，那可以作为“可允许商业投资损失”申请抵税。如果报税人拥有一家破产或无力偿债的小型公司的股票也可作为此类申请。

用餐时间托儿费。午餐时间的托儿费用可以被认为是托儿支出，因此加拿大税务局允许其被用来抵税。

理发、干洗、衣服。这些费用不能用来抵税，但有T-4表的人可以获得一笔综合抵税款。它提供每年约150元如干洗以及理发支出，报税人无需列出此类支出详细清单，直接填表申报即可获得。

不能使用的抵税方法

疗养假。每年都有许多加拿大人拿着医生的证明就把假期旅行费用拿来抵税，不过诸如海上旅行、墨西哥之旅或是佛罗里达度假等费用都不能抵税，即使有皮肤病专家或是医生证明这有助于人的皮肤健康或是疾病治疗。

足球。如果一位足球运动员在进球后为庆祝一下，将球扔进观众席，事后申请抵税，税务法庭的回答将是不能。

聚会。曾经有一位演员参加了电影后期制作完工庆祝会，将在这上面的消费申请抵税，但被法庭给拒绝了。法官称这名演员无法证明参加了电影的全部后期制作工作。

赌博损失。赌徒不能将赌博的损失拿来抵税，法庭的解释是这名赌徒没有“合理的利润预期”。
Thanks a million!

 

[paully]

回复: 投资移民的困惑和移民难题

好像走错地方了 这里是女儿国 富人国 诸位姐姐好有钱

 

[yhyxll]

回复: 投资移民的困惑和移民难题

ZT我看到的好文，给大家做个参考！


加拿大的税务法比较复杂，是世界上税务负担最重的国家之一，很多新移民到加拿大后，
对加拿大的税收细则并不了解，在经济上陷入这样或那样的麻烦境地。以下简要介绍一
下加拿大的税务。


个人税务 　
　申报个人收入 　　个人税务年度为每年1月1日至12月31日。个人报税表必须在税务年
度结束后的四个月内呈交税务局。迟交税表的罚款为未交税款之5%。迟交税表每满一个月，
罚款再加1%，直至最高的17%为止。应课税收入包括工资、利息、净租金收入、个人公司
净收入和合资无限公司净收入等。而资产性质收益如出售股票或出租物业净收益，则只有
75%为应课税收入。任何海外收入也包括在应课税收入之内

BC省基本个人税率：（2000年的数据）
　　应课税收入　　　税率 　
　$0-$29590　　　26、18% 　　
$29591-$59180　40、04%-41、28% 　　
$59181或以上　　50、55%-53、89% 　　
（注：税率已包括联邦税、省政府税或两政府的个人附加税。）
加拿大夫妇是分开报税的。基本个人免税额为$6456。如配偶完全没有收入，
则配偶的个人免税额为$5380。
（2000年的数据，2008年 基本个人免税额为9600元）

由于夫妇分开报税，而不同水平收入会直接影响税率，税务局有紧密税法减少纳税
人将应课税收入分配给家庭成员而减低税务负担的现象。
一、收入税 　　凡加拿大公民，永久居民或在加拿大工作，经商的人士，都必须向加
拿大联邦政府和所在省份交纳所得税。所得税包括申报者一年以来各种收入，如薪水，
证券买卖，银行利息，贷款，养老金，救济金等。根据联邦政府和省政府每年颁发的报税表，
每年的税率不等，各省份也不等。

 

[yhyxll]

回复: 投资移民的困惑和移民难题

接着上面

一、收入税 　
　
凡加拿大公民，永久居民或在加拿大工作，经商的人士，都必须向加拿大联邦政府
和所在省份交纳所得税。所得税包括申报者一年以来各种收入，如薪水，证券买卖，
银行利息，贷款，养老金，救济金等。根据联邦政府和省政府每年颁发的报税表，每
年的税率不等，各省份也不等。

二、居民税收 　　

1、 向加拿大税务局交付全球性所有收入的税收，但与加拿大有税务条约的国家，不会双
重征税； 　　
2、 源自不同地区及不同类型的收入，都属征收加拿大收入税的范围，综合起来一起来计
算收入税； 　　
3、收入税的边际税率高达54％，加拿大税制采取"良心报税"的制度，当纳税人填报税表时，
须宣誓证明所填税表每一项都是正确而完备的，包括了纳税人一年中的各种收入。 　　
根据加拿大的税法，逃税的最高惩罚为税款的两倍，另加利息和罚款，这对一个家庭来说将
是一个沉重的负担，而且可以判处高达5年的监禁。

 

[yhyxll]

回复: 投资移民的困惑和移民难题

三、纳税人的范围

1、加拿大居民（一般指整年中在加拿大住满或超过183天）；
2、本人在加拿大一年中未住满183天，但配偶和直系亲属在加拿大定居； 　　
3、在加拿大经商或就业； 　　
4、欲申请加拿大或省政府某些退税项目或津贴； 　　
5、在加拿大出售过不动产（如股票、债券、房产等）或从应纳税财额中得到收益。