我要投稿如果你有好的文章,欢迎分享给我们,我们会给与适当的补贴

一个关于Child Care Expense的小问题

个人报税说简单吧,很简单,说复杂吧,其实很复杂。这里我想讨论下一个问题,就是Child Care Expense Credit
其实如果你肯花功夫,很多的细节你都可以在 IT-495R3
但是这里是我碰到的一个客户的问题,他是使用ufile自己报税

两个孩子
孩子A 总共Child Care Expense $11,000.00
孩子B 今年4月份出生,没有任何Child Care Expense
Child Care Expense的限额是$7,000.00
这里的问题是我可以报两个孩子,那么我的所有费用$11,000.00都可以报上去
还是我只能报孩子A,只能报费用7,000.00,因为孩子B实际上没有费用

那么答案是什么呢?公布答案之前,我们还是看看法官是怎么说的 连接 这里的解释比CRA的网站更加详细
其中最关键的是
"...there may be deducted...such amount as the taxpayer claims...on account of child care expenses incurred...by the taxpayer...not exceeding the amount, if any, by which...the total of all amounts each of which is the annual child care expense amounts in respect of an eligbile child of the taxpayer for the year exceeds the total...amount that is deducted...under this section in computing the income for the year of an individual (other than the taxpayer) to whom subsection 63(2) applies for the year."

不过,这里我的解读是,ufile做的并没有错

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