«Dµ|°È©~¥Á­Y¦^¬y ©y¤@¦~¤ºÂಾ¸ê²£

[2016.12.30] µoªí

¡i©ú³ø±M°T¡j·U¨Ó·U¦h¤H¡u¤G¦¸¦^¬y¡v¥[°ê¡A§Y¦^¬y¨È¬w«á¦Aªð¥[©~¦í¡A¦³¤H¥i¯à¬°¦¹¾á¤ßµ|°È°ÝÃD¡A¦³µ|°È±M®a«ü¡A¦h¤Ö¦¸¦^¬y³£¤£­«­n¡A¥D­n¬Oºò°O­«·s¦¨¬°¥[°ê¡uµ|°È©~¥Á¡v(resident)«á¡A¥²¶·¥Ó³ø°h¥ðª÷µ¥®ü¥~¦¬¤J¡C

¥[°ê©~¥ÁÂ÷¶}¥[®³¤j«á¡A¤ÁÂ_»P¥[°êªº©~¦íÁpô¡A¥i¦¨¬°¥[°êªº¡u«Dµ|°È©~¥Á¡v(non-resident)¡A¤Ï¤§¦^¬y¦Ü¥[°ê¡A«K­«·s¦¨¬°µ|°È©~¥Á¡C´¿¥ô¾¥[®³¤jµ|§½(Canada Revenue Agency)ªºµù¥UºÞ²z·|­p®v°¨¶³«ü¡A¥Á²³¦^¬y¥[°ê«á¡A¤£¥Î¦A¸òµ|§½°µ¥ô¦ó¤âÄò¡A¦]µ|§½·|¨ú±o¤J¹Ò¬ö¿ý¡C

°¨¶³»¡¡A¥Á²³¦^¬y¨È¬w¡A¦]¬°¨­¤ÀÄÝ«Dµ|°È©~¥Á¡A´Á¶¡¤@¤Á¦¬¤J©M©Ð²£¼W­È¡A³£»P¥[°ê¬F©²µLÃö¡A¤£¥Î¥Ó³ø¡F¥[°ê¬F©²¥uÃö¤ß¯Çµ|¤H§@¬°¥[°êµ|°È©~¥Á´Á¶¡ªº¦¬¤J¡C

ªð¦^¥[°ê°h¥ð¡A¨Ã¦b¥[°êÄ~Äò±q¨È¬w»â¨ú°h¥ðª÷ªº¤H¤h¡A«h¥²¶·¦p¹ê¥Ó³ø®ü¥~°h¥ðª÷¦¬¤J¡A¦]µ|°È©~¥Á¥²¶·¥Ó³ø¥þ²y¦¬¤J(¥]¬A¦b®ü¥~¥X¯²©Ð²£ªº¦¬¤J)¡C°¨¶³«ü¡A¤¤°ê¡B­»´ä©M¥xÆW¦U¦Û¸ò¥[°êñ­qµ|°È¨óij¡A¦]¦¹µ|°È©~¥Á­Y¤w¦V¤@¦a¬F©²¯Çµ|¡A«K·|Àò±o§Kµ|ÃB(foreign tax credit)¡A¥u»Ýú¥I¨â¦aµ|´Ú®tÃB¡A¤£¥Î¦P®É¦V¨â¦aúµ|¡C°¨¶³«ü¥[°êªºµ|²v¸û¤¤°êªº°ª¡A¦]¦¹³q±`³£¬O¸É¥æ®tÃB¤©¥[°ê¬F©²¡C

¤£¹L¡M°¨¶³«ü¡A¹ê»Ú¤W«Ü¤Ö¤H·|¨Ì¨¬³W©w¡F¦Ó¥B¯A¤Îª÷ÃB¤£¦h¡Aµ|°È§½«Ü¤Ö©â¬d¡A¦o¦Û¤v¤´¥¼Å¥¹L¦³¤H³æ¯Â¦]¬°¿f³ø©Îº|³ø°h¥ðª÷¦Ó³Q¬d¡C¦o»¡µ|°È©~¥Á¦b³øµ|ªí¤Wªº®ü¥~¦¬¤J¤@Äæ¶ñ¤W0¤¸¡A¥[°êµ|°È§½¤]¤£ª¾¹D¡C

¦ý¹ï©ó¦³¨ÇªøªÌ±N°h¥ðª÷Àx°_¡A¨ä«á¤@¦¸¹LÂಾ¦Ü¥[°ê¡A°¨¶³´£¿ô¤@¦¸¹LÂà±b¤jµ§´Ú¶µ¡A©ÎÀWÁcÂà±b¡A¤]¥i¯à¤Þ°_µ|°È§½ªºÃhºÃ¡A­n¨D¯Çµ|¤H´£¨Ñ­ì¦]©MÃÒ©ú¡C

¦o´£¿ôªð¦^¥[®³¤jªº¤H¤h¡AºÉ¶q¦b©è¹F¥[°ê¤@¦~¤º¡A±N­ì©~¦aªº¸ê²£Âಾ¹L¨Ó¡A­·ÀI³Ì¤p¡F¦]³o¨Ç¸ê²£«Ü¤j¾÷·|¬O¦b¦¨¬°«Dµ|°È©~¥Á´Á¶¡Àò±o¡A¾Dµ|°È§½ÃhºÃªº¾÷²v¸û§C¡C

§ó¦h­n»D¤@
¦³¿ú¥ýªá¥ý¨É¨ü ¥b¼Æ°ê¥Á¥¼ÀÀ²M¶Å
¡i©ú³ø±M°T¡j¦³³ø§iÅã¥Ü¡A¬ù¤@¥b°ê¥Á¤£±Ä¨ú¨¬°÷ªº¦æ°Ê²MÁÙ©ú¦~ªº¶Å°È¡C¥[®³¤j«Ò°ê°Ó·~»È¦æ(CIBC)©e°UAngus Reid Forum¶i¦æºô¤W... ¸Ô±¡
Âå¥Í¯A©Ê«I¥Ç¤k¯f¤H²æ¸o ¨­¤À¥¼¤½¶} ¯f¤H¥¢ª¾±¡Åv
¡i©ú³ø±M°T¡j¤@¦WÂå¥Í¯A©Ê«I¤k¯f¤H±µ¨ü¦w¬Ù¤º¥~¬ìÂå¥Í¾Ç·|(CPSO)¬ö«ß²â°T«á¡M³Qµô©w¸o¦W¤£¦¨¥ß¡C·í§½«K«öªk¨Ò¡M¤]¨S±N¯A®×Âå¥Í¨­¤À¤½¶}¡M¤Þ­P¥~... ¸Ô±¡
ºÒ¥æ©ö1¤ë¹ê¬I¥[¶O¤£¦h ®ÆÃø±À°Ê¬Ù¥Á¹LÀô«O¥Í¬¡
¡i©ú³ø±M°T¡j¬Ù©²¨î­qªººÒ®ð¤W­­¤Î¥æ©ö(cap-and-trade)­p¹º©ú¦~1¤ë1¤é¶}©l¹ê¬I¡C¸Ó­p¹ºªº¹ê¬I¡A¹ï¤j¦h¼Æ´¶³q®ø¶OªÌ¨Ó»¡¼W¥[ªº¦¨¥»¤Ó... ¸Ô±¡
µo³·±Yĵ§i ¥s°±·j¯Á2¥¢Âܵغ~
¡i©ú³ø±M°T¡j¨â¦WµØ¤H¦æ¤s·R¦nªÌ¸t½Ï¸`µn¤W¦è·Å¬f¾ð¤s¡]Cypress Mountain¡^«á¤@ª½¥¢ÂÜ¡C¥i¬O¦]¬°¤Ñ®ð´c¦H¡A¥_©¤·j±Ï¶¤¡]North ... ¸Ô±¡
¡i©ú³ø±M°T¡j¨ü´f©ó¬Ù©²ÁŧK¹q¶O±b³æ¦X¨Ö¾P°âµ|(HST)ªº8%¬Ùµ|¡M¥H¤Î¹q¤O¹B¿é¶Oªº­°§C¡A±q©ú¦~¶}©l¡M¦h­Û¦h¹q¤O¤½¥q(Toronto Hydr... ¸Ô±¡

©ú³øºô¯¸ ¡P ª©Åv©Ò¦³ ¡P ¤£±oÂà¸ü
Copyright © 2016 mingpaocanada.com All rights reserved.
Ming Pao Daily News A wholly owned subsidiary of Ming Pao Enterprise Corporation Ltd.
Toronto Chinese Newspaper

1355 Huntingwood Drive, Scarborough, Ontario, Canada M1S 3J1 | Tel.: (416) 321-0088 | Fax: (416) 321-9663 | Advertising Hotline Tel: (416) 673-8250