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发表于 2014-3-17 01:04:59
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稍后研究下这两个政策
1，
Enter the sport and recreational expenses paid for an eligible child.
It is essential that the sport and recreational expenses be entered in the file of the child for whom they were incurred. This will enable the program to perform the calculation correctly.
Who is an eligible child?
For the federal, an eligible child is one who is under 16 years of age (or 18 if the child has an infirmity) at the beginning of the year; At Nova Scotia, an eligible child is one who is under 18 years of age at the end of the year. For both jurisdictions, an eligible child is:
- the taxpayer's child by blood, marriage, common-law partnership, or adoption;
- dependant on the taxpayer for support and under their custody and control; or
- a spouse or common-law partner of the taxpayer's child.
The claim for sport and recreational expenses is up to a maximum of $500 per child. Either the family head or the spouse or common-law partner may claim this amount, or the amount can be split between spouses.
The program will claim on line 365 the total amount for all eligible children.
For residents of Nova Scotia, the program will also use this to calculate the Nova Scotia sport and recreation amount on NS428 line 5849.
See the CRA's general income tax guide:
Line 365 - Children’s fitness amount
2，Enter the fees paid relating to the cost of registration or membership of your or your spouse's or common-law partner's child in a prescribed program of artistic, cultural, recreational, or developmental activity.
Starting in 2011, the federal proposes to allow parents to claim a non-refundable tax credit up to $500 in eligible fees of registration or membership each child in an prescribed program.
Note that those expenses could qualify to be claimed as child care expenses (line 214) and the children's atrs amount. If this is the case, they must be claimed as child care expenses. Any unused part can be claimed for the children's arts amount as long as the requirements are met.
If the child qualifies for the disability amount and is under 18 of age at the beginning of the year, an additionnal amount of $500 can be claimed provided that a minimum of $100 is paid in registration or membership fees for a prescribed program of arts activities.
It is essential that the expenses be entered in the file of the child for whom they were incurred. This will enable DT Max to perform the calculation correctly.
Who is an eligible child?
For the federal, an eligible child is one who is under 16 years of age (or 18 if the child has an infirmity) at the beginning of the year; At Nova Scotia, an eligible child is one who is under 18 years of age at the end of the year. For both jurisdictions, an eligible child is:
- the taxpayer's child by blood, marriage, common-law partnership, or adoption;
- dependant on the taxpayer for support and under their custody and control; or
- a spouse or common-law partner of the taxpayer's child.
The program will claim on line 370 of the federal return and on line 5841 of the Manitoba return the total amount for all eligible children. |
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发表于 2014-3-17 00:50:01
再开车去学校（托儿所离家远，离学校近），因为老师说过他们会上班，结果发现学校锁门！
中途有回头看看顾客上座率咋样，如果人多座少咱就别占位子太久了。 还好至少八成位置都空着呢。
给女儿选的除了有You Rock！ 还有Love you to the moon & back. 以及 You're the cream in my coffee.
发表于 2014-3-18 11:31:37
比如只用锯条的大约四分之一、即中间一小段来回拉，看着就费劲。 应该争取用整个锯条，全程，一下是一下，省体力，省锯条，还出活儿。
最近在一本美国读者文摘上看到做冰棍的配方，很是独特，看着配方就能感觉到会很好吃。 
我倒是对第二个挺感兴趣，
这玩意销量居然还很高
