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 请问如何能做到RRSP 的认购额当年即可减税?          --->TOP
    大家知道RRSP 的认购指标是根据自己前一年的收入计算出来的. 此额度如在当年或下一年的前60天内认购到RRSP帐户, 即可以此扣减当年的所得税. 通常该退税款需等到下一年报税后一段时间才会得到. 如果在当年年初既开始投资于RRSP, 而退税款要等一年多以上方能取回, 这意味着在此期间政府占用了这部分资金却未付给你任何报酬. 如何能尽量挽回这部分损失呢?
  大家在每次的工资单上都会发现预扣税( Withholding Tax) 一栏, 该项使你实际得到的收入大打了折扣. 这是雇主代表政府按一般标准提前扣下的税款, 到年度末报税后再根据应交税的实际数据多退少补. 为了使政府多扣的部分能尽早取回, 减少有关损失, 并及时取得收益. 建议大家考虑下述方法.
  如你参加了集体的退休金计划, 雇主将按有关规定在预扣税中扣减这部分认购的减税因素. 由此你每次所收到的工资会相对增多.
  假如你从年初就开始认购RRSP, 应填报一个T1213 的表格给政府税务部门, 并附上有关的合同副本. 经审查核实后, 政府将通知你的雇主相应减少你每次工资单上的预扣税部分. 如此你便有了更多的资金由自己支配, 起到了及时减税并可使其增值的作用.
建议大家在可能的情况下, 尽早认购RRSP 且及时减税并获得相应的收益. 理论上RRSP只是一个延税工具. 我们讲延税就是减税. 理由是: 你不但可以利用不同税率阶段来降低税负, 同时还因通货膨胀使实际纳税额减少。

 请介绍一下什么是配偶RRSP,它有什么特点?          --->TOP    配偶RRSP(SPOUSAL RRSP)是在配偶之间相互调配使用RRSP 额度,进而起到减税作用的一种方法。它非常适合于夫妻间双方收入差距较大的情况,目的是通过此方法可以减少夫妻的总缴税额度。加拿大的个人所得税是按个人为单位来计算的(只有一些抵扣税额度按家庭计算),一对夫妻如一方年收入七万和另一位是三万,将须支付高于夫妻各自收入五万的所得税。而且,加拿大税法严格限制利用夫妻间平摊收入来减税的作法。然而,合法的避税方法是应该充分利用的。配偶RRSP 提供给大家一种夫妻间合法分摊收入来降低税负的方法。
  配偶RRSP 规定,只要夫妻合计认购的额度未超过两人RRSP 的总额,不论放在谁的名下都是可以按规定抵扣当年的所得税。通常收入高者应为收入低的一方认购,认购额度仍扣减收入高者的所得税。若认购额在配偶RRSP存放了三年以上的话,当提取该款项时将在接受一方(收入低者)名下计税,这意味着只需要交纳相对低的税款。此外,如配偶RRSP 一直存放到退休后,因RRSP额度已事先平摊,夫妻双方合计交税额将因此而降低。因为当RRSP 持有人到69周岁那年,其RRSP帐户须关闭,当事人可选择提出现金并计税或将资产全部或部分转到RRIF帐户中。后一种方案可继续保持在延税状况下,但是须从持有人70岁起按资产的规定比例逐年提取并计税。

 怎样选择购房按揭贷款(MORTGAGE)?            --->TOP    
  拥有自己的住房恐怕是所有人的愿望。现代社会的信用体系使人们能够尽快的住进自己名下的屋子,而向银行等金融机构借款买房已是最常见的一种信用方式。借款购买房屋常需用房产做抵押,借款人按合同的规定如期还本付息,以至最终还清贷款本息后,完全拥有该房屋的产权。选择按揭贷款常会遇见以下几个关键问题:
  贷款的额度及比例多少,这取决于房屋的价值和借款人的支付能力,金融机构也要对借款人的信用状况进行调查评估。贷款额一般不超过房屋购买时价值的75%,顾客也可申请高达95%的贷款额,不过通常会被要求购买专项的信用保险。
贷款期限的长短,贷款时间长短的选择也是因人而异,常见最长的贷款期限多在25年左右。另外,还款期间付款周期的长短也非常重要,如每月、每两周或每周偿还一次贷款,其结果反映在贷款总额上会有非常明显得不同。最终的贷款期限多取决于购房者的财务计划、支付能力以及心理因素等。
  贷款利率的高低,则主要决定于市场因素。一般来讲,在贷款利率趋高的情况下,应选固定利率期限较长的方案;如在利率趋势向下的时候,建议选择固定利率期限偏短的或利率变动的计划。通常贷款是每半年计算一次复利,所以实际的年率比公布要高。不同的金融机构在同一时间的贷款利率也会有所差别,提醒大家应多做比较,由于房屋按揭贷款金额较大且期限较长,贷款利率有少许差别就会导致整个贷款本息总额上的明显不同。如在固定的贷款期间,利率明显下降,可考虑与金融机构商讨再贷款事宜,一般会产生一些相关的费用。
  此外,还有几个问题大家在决定购买房屋、申请按揭贷款时应慎重考虑:
  1. 购房按揭贷款利率的高低直接影响到最终支付贷款的总额多少和期限长短。建议请专业人士(MORTGAGE BROKER)帮助寻找最佳的方案。
  2. 政府规定在居民首次买房时,可从个人RRSP帐户中免税提款,额度为夫妻双方每人最多20000元。是否使用这个政策,每个人的情况不同,应作具体分析后再做决定。
  3. 在签订贷款合同前,应问清楚该计划一些具体规定。如:可否提前还款及条件、办理再贷款有无罚款以及此计划的规定可否适用于购买其他房屋(Portability)等。
  4. 申请房屋贷款时,银行等金融机构常会要求你有人寿保险或按揭贷款保险。在选择这类保险时,您应多了解其有关规定,在价格上各公司也有不小的差别。建议多做比较后再决定购买与否。
  5. 如有可能在短期内还清全部贷款本息,又希望在税收上获得优惠的话,您可考虑将原用于投资的资金用来偿还房屋贷款,以已有产权的房屋抵押再贷款,用这笔款项再进行投资,如此,所产生的按揭贷款利息便可以抵税。不过,实施上述过程最好在专业人员的指导下进行。
  另外,在符合条件的情况下,亦可申请安大略省低收入家庭购房优惠政策。关于购房、使用住房抵税等其它有关规定也应充分运用。

 购房费用及一般日常开支                   --->TOP
Typical One-time Expenses:
  Mortgage application and appraisal fee
  Property inspection (optional), due at time of inspection
  Legal fees, due at the time of closing
  Legal disbursements, due at the time of closing
  Property survey (sometimes provided by seller), due at the time of closing
  Land transfer, deed tax or property purchase tax, due at the time of closing.(in Quebec within three months following signing)
  Mortgage interest adjustment (if applicable), due at the time of closing
  Home and property insurance, at closing and ongoing
  Moving expenses, due on the date of move
  PST on High Ratio mortgages
  Realty Tax Holdback
Typical Monthly Expenses:
  Mortgage payments
  Maintenance (this could be condominium fees, or allocated maintenance fees)
  Property and content insurance
  Property taxes
  Utilities

 有关RESP的提款问题                     --->TOP
  
Take care with RESP withdrawals
A registered education savings plan (RESP) lets you save for your child's post-secondary education.
You can contribute a maximum of $4,000 annually to an RESP. Of this amount, $2,000 will receive a Canada Education Savings Grant (CESG) from the Federal government, equal to 20 per cent of what you put in. The grant is for a maximum of $400 per year, to a lifetime total of $7,200.
When it comes time to take money out of an RESP for your child's post-secondary education, you'll need to first determine how the funds in the plan break down into the two main components. The financial institution holding your plan can help you with this.
A large part of the plan will consist of your contributions. You can withdraw these without tax implications. In fact, you can withdraw your contributions at any time during the life of the plan without paying tax. That's because RESP contributions aren't tax-deductible like RRSP contributions.
However, if the contributions are not used for a child's education, the subscriber must pay back the grants received from the government on those contributions.
The rest of the funds in the plan consist of educational assistance payments. These are made up of the grants received during the life of the plan, plus the plan's accumulated earnings from interest, dividends and capital gains. Note that all withdrawals of grants and investment income are taxed in the student's hands like ordinary income, without the benefit of the dividend tax credit or the 50 per cent exclusion of capital gains.
When the student withdraws the plan's earnings and grants, they are taxable to the student, not the contributor. However, students usually have little income and pay little or no tax. The student can use the educational assistance payments or contributions once he or she becomes a full-time student at a qualified post-secondary institution (the funds cannot be used for part-time studies).
The student can use the funds for educational expenses such as tuition fees or books, as well as for living and transportation expenses. Students can withdraw a maximum of $5,000 in their first 13 weeks of full-time study. (Note - that the $5,000 limit applies only to the educational assistance payments, not to the subscriber's original contributions).
After 13 weeks, the student can withdraw as much as needed to cover qualified educational spending.
Finally, you must decide whether to let the student use the contributions to the plan or the income accumulated in the plan to meet expenses.
We think you should take out as much of the educational assistance payments as possible each year, subject to the student not having to pay any taxes. That's because the student may get a well-paying summer job in later school years and hence be in a higher tax bracket.

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