招呼新毕业的同学，跟我一起学税法

Huangxyqjy

自雇与受雇的区别.
The Canada Revenue Agency (CRA) mentions the following four criteria that courts consider in distinguishing between an employee and an independent contractor in its guide RC 4110, Employee or Self-employed?:
•        Control; generally means that the employer has the right to hire and fire, determine the salary to be paid, and decide on the time, place, and manner in which the work is to be done. If the employer does not directly control the worker’s activities, but has the right to do so, then control still exists. It is the right, not the application of the right, which determines control. The degree of control by the employer may vary depending on the type of work to be done and the worker’s experience.
•        Ownership of tools; considers whether or not the worker owns and provides tools and equipment to accomplish the work, the significance of the investment, and who bears the cost of replacement, repair, and insurance. 这条不能单看,切记.
•        Financial risk; considers the degree of financial risk taken by the worker
•        Integration; determines if the work performed is integral to the business

Huangxyqjy

Salary and wages： It includes bonuses, tips, commissions, gifts, and directors’ fees. It also includes payments received for accepting an employment or as consideration for an agreement by the employee to do or not to do something before or after the termination of the employment.

Huangxyqjy

所有的BENEFIT都要上税，无论是否以现金形式，例外的是这个
employers’ contributions to registered pension plans (RPP)。  The amount subsequently withdrawn from the RPP upon retirement is taxed at the point of withdrawal.

Huangxyqjy

When is a benefit taxable?
1.        A benefit is taxable only if
•        the employee receives an economic advantage, and
•        it is conferred in respect of, in the course of, or by virtue of the employment.
这里by virtue of employment不好理解，所以有个例子。
your employer's customer pays for a trip to Hawaii for you and your spouse. While you are not an employee of the customer, you received the benefit by virtue of your employment. This would be included in your employment income.
天朝的贪官污吏们这个福利可太多啦。
2.        Where a benefit conferred on a taxpayer is for the economic advantage of the employer, the benefit is not taxable for the employee. For example, employer-paid golf club dues would be a taxable benefit to the employee, unless the purpose is to allow the employee to entertain clients. In this case, it is not for the employee’s personal use, so the benefit is not taxable.
这个其实很难界定的，天朝各级部门下面的楼堂馆所不就干这使的吗？

Huangxyqjy

What is the taxable value of the benefit?
the fair market value (FMV) of the benefit must be considered. This means that you have to estimate what a person would agree to pay to an unrelated third party, who was not the employer, in order to obtain a similar benefit. Such estimation is not always an easy thing to do.
公允的市场价值确实是很难确定的，这点我深有体会哇。

Huangxyqjy

下面是ITA具体的规定了。
1， Automobiles
When an automobile is made available to an employee, the taxable benefit consists of two elements:
Standby charge:        This element is the amount of taxable benefit that results from the employer making an automobile available to an employee.
Operating expenses:           The taxable benefit is determined by reference to the number of kilometres driven for personal use during the period of the year in which the automobile is made available by the employer.
Standby charge
The computation of the taxable benefit relating to the standby charge depends on whether
•        the employer owns the automobile; or
•        the employer leases the automobile.
Note that the standby charge does not include operating expenses in the calculation. That is a separate benefit calculation. This charge is based only on acquisition or lease costs paid by the employer.
Simplified formula: owned automobile
2% × original cost of the automobile including taxes × number of months available to the employee
Simplified formula: leased automobile
2/3 × lease cost including taxes, but excluding insurance cost for the period the automobile is made available to the employee
In both cases, a reduction is allowed if the employment use of the car is at least 50% of the total kilometres driven and personal-use kilometres average less than 1,667 per month.
这段好熟，和ACCA相关规定差不多。

Huangxyqjy

Operating expenses
The operating expenses benefit is:
•        one-half of the standby charge.
This election is available only if the automobile is used primarily for employment purposes, that is, more than 50%. However, the employee must inform the employer in writing by the end of the year to have this election apply.
or
•        24 cents (for 2011) for each kilometre driven for personal purposes.
This calculation applies if the employee is not eligible to make, or does not make, the election mentioned above and includes taxes.
The operating benefit is reduced if the employee reimburses  the employer in respect of operating expenses for the year, during the year or within 45 days after the end of the year.
这个ACCA里也有类似的。

Huangxyqjy

继续。
here are some of the subtle differences between the operating cost benefit and the standby charge benefit:
•        Both the operating cost benefit and the standby charge benefit have a greater than 50% rule.
•        The operating cost benefit is reduced by amounts paid to the employer in the taxation year or 45 days after the end of the year.
•        The standby charge benefit is reduced by amounts paid to the employer in the year.
•        The operating cost benefit uses a prescribed amount; it does not use the actual operating costs of the employer.
•        The standby charge benefit uses the actual vehicle cost to the employer.
•        The operating cost benefit uses the actual personal kilometres driven in the year to calculate the benefit (unless the 1/2 standby charge provision applies).
•        The standby charge is calculated based on mere availability.
•        The employee will have a standby charge benefit even if the automobile is not used, as long as it was available.
这一段没感觉。

Huangxyqjy

有时候公司给个人的低息或者无息贷款也是要上税的。
Under the ITA, the calculation for each taxation year is:
outstanding loan amount             ×            CRA’s prescribed rate for the
period the loan was outstanding
                  
        less         

interest paid by the employee before 30 days after the end of the year
This means that for interest paid by the employee to be deductible in the current tax year, the interest must be paid by January 30 of the following year.

Huangxyqjy

房贷好像是受鼓励的。
A home purchase loan receives a preferential treatment. To determine the taxable benefit, the loan’s interest calculated using CRA’s prescribed rates, which change quarterly, cannot exceed the interest based on the prescribed rate at the time the loan was made. This ceiling rate is in effect for a period of five years. At the end of the five-year period, if the loan is still outstanding, the prescribed rate at that time is used as the ceiling for the next five years and so on.

Huangxyqjy

RELOCATION不算TAXABLE BENEFIT。
However, if the employer makes a payment to the employee for the loss suffered on the sale of the former home, one-half of the amount in excess of $15,000 is considered to be a taxable benefit.
An employer may also provide mortgage interest subsidies in respect of the mortgage on a new home where the cost of purchasing a comparable house in the new location is higher than in the former location. Such subsidies are also considered as taxable benefits.

Huangxyqjy

通常ALLOWANCE和报销是有区别的.
Note there is a distinction between an allowance and a reimbursement of expenses and also there are some exceptions to the taxation of allowances.
Among the exceptions is a reasonable allowance for the use of a motor vehicle received by an employee for travelling in the performance of the employment duties. To be considered reasonable:
•        The allowance has to be computed solely by reference to the number of kilometres for which the vehicle is used in connection with the employment.
•        The employee cannot be reimbursed for the related automobile expenses.
To be sure that the amount is reasonable and therefore not taxable for the employee, many employers use the rate per kilometre stipulated in the ITA, which is the maximum amount deductible by an employer for these types of expenses. For 2011, the rate is 52 cents per kilometre for the first 5,000 kilometres and 46 cents for each subsequent kilometre.
Amounts paid in excess of these limits will not be deductible to the business. However, provided the amounts paid are reasonable, such larger amounts will generally not be considered a taxable benefit to the employee. The higher rate may need to be justified by the circumstances.

Huangxyqjy

STOCK OPTION作为福利应该是上税的,上的是赚得差价的那部分.
The timing of the taxation of the benefit (that is, when it is included in employment income) will depend on whether the corporation granting the option is a Canadian-controlled private corporation (CCPC) or not. A CCPC, defined in subsection 125(7), is a Canadian private corporation that is not controlled by one or any combination of public corporations or non-resident persons.

Huangxyqjy

•        When the option is granted by a non-CCPC, the benefit is included in income when the option is exercised.
•        When the option is granted by a CCPC, the benefit is recognized when the employee sells the shares.
•        When a non-CCPC option is exercised, the taxpayer may, in certain circumstances, elect to have the employment benefit inclusion deferred, up to an annual limit of $100,000, until the shares are disposed of.
CCPC OPTION最有利哇.

Huangxyqjy

第三种也还行,但是有限制.
•        the acquisition is a qualifying acquisition as defined in subsection 7(9);
•        the taxpayer elects to have the deferral apply before January 16 of the year following the year in which the option is exercised.

Huangxyqjy

即便员工离职,只要行权就要上税. 可怜我有两家的股票,但是都是废纸,公司没了...

Huangxyqjy

下面这个表看的清楚神马该上税神马不该.
A summary of taxable benefits is found in Exhibit 2 1.
________________________________________
EXHIBIT 2-1
Item         Taxable benefit        Tax-free benefit
Registered pension plan (RPP) contributions                 X
Registered retirement savings plan (RRSP) contributions        X         
Deferred profit sharing plan (DPSP) contributions                 X
Counselling services relating to re-employment or retirement                 X
Private healthcare premiums        X in Quebec        X rest of provinces
Use of the employer’s recreational facilities                 X
Reimbursement for various job related expenses (travel, entertainment, moving)                 X
Group sickness or accident insurance premiums                 X
Supplementary unemployment benefit plan premiums                 X
Board, lodging, rent-free or low-rent housing        X         
Most gifts (except annual gifts of under $500), prizes and incentive awards         X         
Employee discounts                 X
Life insurance premiums        X         
Subsidized meals                 X
Uniforms or special clothing                 X
Employer-paid provincial health care premiums        X         
Club memberships (athletic or social) when the benefit is primarily for the employer                 X
Tuition if course required by the employer and is primarily for the employer’s benefit                 X
A reasonable automobile allowance        X         
A reasonable per-kilometre automobile allowance                 X
Stock option benefits        X         
Personal use of frequent flyer points when points were earned on business travel using the employer’s credit card        X         
Counselling services relating to mental or physical health                 X
Travel costs for family members, unless required to accompany employee and involved in business activities on trip        X         
Interest-free and low-interest loans        X         
Employer-paid tuition for personal interest courses or those primarily for the benefit of the employee        X         
Income tax return preparation fees and financial counselling fees        X         
Employer-paid financing costs for homes purchased as a result of relocation        X         
Reimbursement for loss on sale of former home (one-half of the amount in excess of $15,000)        X

greetingsjia

huang mm啥时给总结一下。。另外各省的税率有写吗

shyl

看到干货要顶

柠檬红茶

好东西，有空好好学习。谢谢楼主！