留学生Common-law Relationship的一些讨论

黄大少

12 years ago

首先说明下，这里的讨论仅仅限于税务方面的讨论。一些国际留学生可能对这里的Common-Law Relationship不是很熟悉，而这里就是针对个人报税的时候，一些人对Common-Law有一些疑问，我希望这篇文章可以解决你的问题吧.
首先看看CRA对Common-Law的解释

Common-law partner
This applies to a person who is not your spouse, with whom you are living in a conjugal relationship, and to whom at least one of the following situations applies. He or she:

a) has been living with you in a conjugal relationship for at least 12 continuous months;

b) is the parent of your child by birth or adoption; or

c) has custody and control of your child (or had custody and control immediately before the child turned 19 years of age) and your child is wholly dependent on that person for support.

那么另外一个问题是，如果一方工作，另外一方没有，可以转移你的Tution credit给对方吗？答案是可以的，但是是有条件的。继续让我们看CRA怎么说

Transfer to Spouse or Common-law

If the student’s spouse or common-law partner claims, on his or her tax return, an amount on line 303 – Spouse or common-law partner amount, or on line 326 – Amounts transferred from your spouse or common-law partner, for the student, you cannot claim an amount on line 324 for that student. However, the student’s spouse or common-law partner can include the transfer on line 326.

If the student’s spouse or common-law partner does not claim an amount on line 303 or 326 for the student, or if the student does not have a spouse or common-law partner, the student can choose which parent or grandparent will claim an amount on line 324.

If the student has a spouse or common-law partner that is claiming the transferred amount, enter the federal amount designated on Form T2202, T2202A, TL11A, TL11B, or TL11C on Schedule 2, line 360, Federal Amounts Transferred From Your Spouse or Common-Law Partner. You cannot claim an amount transferred from the same student at both line 324 and line 360.

但是这里又有一些细节需要注意了

You can claim this amount if, at any time in the year, you supported your spouse or common-law partner and his or her net income was less than $10,822.

CRA总是在你开心的时候给你泼冷水了