多倫多生活討論區 62

上個po 多倫多生活討論區 61
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新function有bug

The federal textbook tax credit was eliminated in 2017

好似唔係咁用?

真 用家問題

有無巴打喺scotiabank arena

我見人哋可以edit個標題㗎喎

你都睇緊Raptors?

係

想問下大家通常要預留幾多日辭職？
我同老公兩個去，12月31日飛，佢15last day會執整好啲嘢，我22先 lastday，主要喺聖誕後幾日平日做埋啲文件趕唔趕得切？如果有一啲唔一定要辭職後先做得嘅文件，我可以請幾個鐘假去搞嘅，有冇人好似我咁預到咁炆因為22號有個活動我跟開想做埋

我飛之前3日先last day

其實離職後有咩要搞，係咪清稅同埋宣誓搞mpf?

我full time早1.5月last day
預時間申請拎清稅拎MPF
之後又搵到份臨時工超hea工人ok
呢份臨時工做到飛前3日

你預到咁炆你清稅拎MPF會趕唔切
你肯定會入左加拿大境先拎到MPF
你要考慮返拎嘅MPF時是否加拿大稅務居民

有邊間Service On9星期六都開

我留左個半月
留返d時間同親朋好友食飯聚下

搞mpf其實好快 交齊野三個星期都ok

好撚廢

屌裏面啲啤酒好撚貴

MPF are taxable if you withdraw them after you entered Canada and considered a resident for tax purposes

https://taxpage.com/articles-and-tips/transferring-foreign-pension-to-rrsp-a-canadian-tax-lawyer-analysis/
The Requirements for Claiming the Foreign-Pension Tax Rollover under Paragraph 60(j)

The Requirements for Claiming the Foreign-Pension Tax Rollover under Paragraph 60(j)
To qualify for the RRSP tax rollover under paragraph 60(j), a taxpayer must meet six requirements:

First, the foreign-pension benefit must constitute “a superannuation or pension benefit payable out of or under a pension plan that is not a registered pension plan.” A superannuation or pension benefit “includes any amount received out of or under a superannuation or pension fund or plan,” and it “includes any payment made to a beneficiary under the fund or plan […] in accordance with the terms of the fund or plan [or] resulting from the termination of the fund or plan” (see the definition of “superannuation or pension benefit” in subsection 248(1) of the Income Tax Act). According to the CRA, a foreign pension plan constitutes a “superannuation or pension fund” only if (a) the plan requires contributions from an employer or former employer (i.e., the contributions do not come solely from the employee) and (b) those contributions serve to provide an employee with an annuity or other periodic payment on or after retirement (see: CRA Technical Interpretation 2012-0468271E5, “UK Pension Transfer to Canada, March 12, 2013. CRA Interpretation Bulletin 2000-0019865, “United Kingdom Pension, transfer to registered retirement savings plan,” July 6, 2000.). In addition, the pension benefit must come from a plan that “is not a registered pension plan.” A “registered pension plan” refers to a pension plan that has been registered in Canada under section 147.1 of the Income Tax Act.

The second requirement under paragraph 60(j) is that the foreign-pension benefit cannot be “part of a series of periodic payments”—i.e., it must be a lump-sum payment. A pension benefit will satisfy the lump-sum-payment requirement to the extent that it represents a settlement of future entitlements under the foreign plan. But if a portion of the lump-sum payment doesn’t represent a settlement of future entitlements—a payment for periodic pension in arrears, for instance—that portion is not deductible under paragraph 60(j) (see: CRA Technical Interpretation 2012-0468271E5, “UK Pension Transfer to Canada, March 12, 2013.).

The third requirement is that the foreign-pension benefit must be “attributable to services rendered by the taxpayer [or by the taxpayer’s spouse, common-law partner, former spouse, or former common-law partner] in a period throughout which that person was not resident in Canada.” Three rules bear on an individual’s status as a tax resident in Canada. First, an individual may be a Canadian tax resident under common law. Second, even if the individual is not a common-law resident, the individual may be deemed to be a Canadian tax resident under paragraph 250(1)(a) of Canada’s Income Tax Act. Third, an individual may be deemed a non-resident in Canada under subsection 250(5) of the Income Tax Act. Tax residence is distinct from residence for immigration purposes:

You can be a Canadian tax resident even if you aren’t a Canadian permanent resident or Canadian citizen, and you can be a Canadian citizen or permanent resident yet fail to be a Canadian tax resident. For more information on determining your status as a tax resident, see our article “Tax Residence in Canada – Are Significant Residential Ties Less Significant for Immigrants to Canada than for Emigrants from Canada?” A person’s status as a Canadian tax resident depends on several interrelated, complex tax rules, and it may require a careful analysis of not only Canada’s domestic tax law but also the tax rules in a tax treaty between Canada and another country. Our experienced Canadian tax lawyers can provide you with advice on your status as a tax resident in Canada.

The fourth requirement under paragraph 60(j) is that the claiming taxpayer must report the amount of the foreign-pension benefit as income for the year in which the benefit was received. If the foreign-pension benefit qualifies for a deduction subparagraph 110(f)(i) of the Income Tax Act (i.e., the deduction for tax-exempt status under a tax treaty), the taxpayer cannot deduct any portion of the foreign-pension benefit on that basis.

The fifth requirement is that the taxpayer must contribute the amount of the foreign-pension benefit to his or her RRSP within 60 days after the end of the year in which the taxpayer received the foreign-pension benefit. If you fail to transfer the foreign-pension proceeds to your registered retirement savings plan before this deadline expires, you lose the rollover entirely. If the RRSP transfer hasn’t been made in time, no relief is available—neither the CRA nor the Tax Court of Canada has discretion to retroactively allow the paragraph 60(j) deduction (see: Barel v The Queen, 2009 TCC 156).

Finally, the sixth requirement is that the taxpayer must designate the RRSP contribution as a transfer under subparagraph 60(j)(i). The taxpayer does so by identifying the amount of the contribution as an RRSP transfer on Schedule 7 of the taxpayer’s T1 income-tax return.

想問如果我紅燈轉右
之後有架車綠燈uturn 同我平排好近
如果真係撞到會唔會變我錯？
同點睇d 車係uturn