¹µ­û¨T¨®¶}¤äÀ³½Òµ|ºÖ§Q Áp¨¹¤µ¦~´î¦Ü¨C¤½¨½25¥P

[2017.01.03] µoªí
Áp¨¹¬F©²¤¸¥¹¤é°_½Õ¾ã¤F¥Î§@°Ó·~¥Î³~¨T¨®ªº©Ò±oµ|¦©°£ÃB«×©M¶}¤ä¦¬¯q²v¡C(©ú³ø¹Ï¤ù)

¡i©ú³ø±M°T¡jÁp¨¹¬F©²¦b·s¤@¦~½Õ¾ã¤F°Ó¥Î¨T¨®ªº©Ò±oµ|¦©°£ÃB«×(income tax deduction limits)©M¶}¤ä¦¬¯q²v(expense benefit rates)¡C¥Î¥H¨M©w¹µ¥D¬°¹µ­ûú¥æªº­Ó¤H¨T¨®¶}¤äÀ³½Òµ|ºÖ§Q(taxable benefits)¡A¾ãÅé­q©ú§Q²v±N·L´î1¥P¦Ü¨C¤½¨½2.5²@¡C

¥D­n±q¨Æ½æ¨®©Î¯²¨®ªº¹µ­û¡AÂç©w¥L­ÌÀ³½Òµ|ºÖ§Qªº­q©ú§Q²v¡A¤]¤U½Õ1¥P¡A¦Ü¨C¤½¨½2.2²@¡C¦Ü©ó¹µ­û¨Ï¥Î¹µ¥D¨®½ø§@­Ó¤H¥Î³~ªººÖ§Q¡A«h®Ú¾Ú¦¨¥»¤À¶}­pºâ¡A¤w¥]¬A¦b¹µ­û¦¬¤J¡C

¥t¥~¡A¦b2016¦~©Î¥H«áÁʶRªº¸ü«È¨T¨®¡A¸ê¥»¦¨¥»¬z¶K(capital cost allowance)¤W­­ºû«ù¦b30,000¤¸¡A¨T¨®¶U´Ú§Q®§³Ì°ª¥i¥Ó¯Á300¤¸¡C¦b2016¦~©Î¥H«á¯²­Éªº¨®½ø¡A¯²­É¶O¤W­­¤]ºû«ù¨C¤ë800¤¸¡C

¹ï©ó¨º¨Ç»Ý¤£®É¾r¨®¥X®tªº¹µ­û¡AÁp¨¹µ|¨Ò«D±`Ác½Æ¡A¾r¾p¼Ò¦¡©M¶}¤äµ¥³£¦C¤J¦Ò¼{¤§¦C¡C¦³µ|°È«ß®v«Øij¡A¯Çµ|¤H¥J²Ó¬ö¿ý¾r¾p®Éªø¡B¥Øªº¦a©M¬ÛÃö¶}¤äµ¥²Ó¸`¡A¦]¹µ­û¥Ó³øª÷ÃB·U°ª¡A·U®e©ö¤Þ°_¥[®³¤jµ|°È§½(Canada Revenue Agency)ªºª`·N¡C­Y¬ö¿ý¤£°÷¥J²Ó¡A¥i¯à³Q·í§@¨p¤H¥Î³~¡C

¯Çµ|¤H¨Ï¥Î­Ó¤H¨T¨®§@°Ó·~¥Î³~¡A¥u­n¸g±`¦b¥~¤u§@(¦p¥X¥~¨£«È©Î¶}·|)¡A©M¦Û¦æ¤ä¥I¥X¥~¤u§@¶O¥Î(¹µ¥D»Ýñ¸pT2200ªí®æ)¡A³£¥i¥H³øµ|¡A¦©°£³¡¤À¬ÛÃö¶}¤ä¡A¥]¬A®ðªo¡B«OÀI¡Bµn°O¶O¡Bºû­×©M¤@¯ë«O¾i¶O¥Î¡C¨T¨®¯²­É¶O©M¨T¨®¦¨¥»¡A¥]¬A¨T¨®¶U´Ú§Q®§¡A¤]¥i¥H¥Ó½Ð«d´î¤@³¡¤À¡C

«d´î¦h¤Ö®Ú¾Ú¨T¨®ªº¤u§@¥Î³~¦Ê¤À¤ñ­pºâ¡A¹³ªá¤F1,000¤¸¦b¨T¨®¬ÛÃö¤ä¥X¡A¤u§@¥Î³~¦û¤@¥b¡A«K¯à¥Ó¯Á500¤¸¡A¦]¦¹¸Ô²Ó¬ö¿ý¨Ï¥Î¸ê®Æ«D±`­«­n¡C¥²¶·ª`·Nªº¬O¡A¾r¨®¤W¤U¯Z¤£³Q­pºâ¦b¤º¡C

­Y¹µ¥D¦V¹µ­û´£¨Ñ¨T¨®¸É¶K¡A¹µ­û¤£¯à¦A³øµ|¡C¦ý¸É¶K¤ñ²v¥²¶·¦X²z¤~¯à§Kµ|¡C®Ú¾Úµ|°È§½¸ê®Æ¡A2017¦~ªº¦X²z¸É¶K¤£ÅÜ¡A¦b­º5000¤½¨½¡A¨C¤½¨½0.54¤¸¡A¤§«á¨C¤½¨½0.48¤¸¡A¦è¥_¯S°Ï(Northwest Territories)¡B¨|ªÅ(Yukon)©M§V®³¯Q¯S(Nunavut)«h¨C¤½¨½ÃB¥~¥[4¥P¡C±M®a«Øij¡A­Y¨T¨®¨Ï¶O¸û¸É¶K°ª¡A±N¸É¶K·í§@¦¬¤J¥Ó³ø¡A¨Ã¦©°£¶}¤ä¡C

§ó¦h­n»D¤G
«Î»ù­¸º¦®tÃBÃø°l ´«¤j«Î¹ÚÃø¶ê
¡i©ú³ø±M°T¡j§Ö³t¤Wº¦ªº©Ð»ù©M·m¡u¬_¤Æ¡v(offer)¤j¾Ô¡M¹ý©³¥´¸H¨º¨Ç·Ç³Æ¥H¤p´«¤j§ïµ½©~¦í½è¶qªº©Ð²£¸m´«ªÌªº¹Ú·Q¡C¦h­Û¦h¦a²£§½¥h¦~11¤ë²Î­p... ¸Ô±¡
§¸`¤é¶Rµw½L ¶È30¤¸§é¦© µØº~»{¬°¤£¦Eºâ ±Æ¶¤°h³f
¡i©ú³ø±M°T¡j¸t½Ï·s¦~°²´Á­è¹L¡M¦U­Ó°Ó®a¶}©l±µ¨ü®ø¶OªÌªº°h³f­n¨D¡C¬Q¤Ñ¦b¦ì©ó¤h¹Å³ùªº¤@¶¡Best Buy¤À©±¡M¤@«×¦³30¦hÅU«È±Æ¶¤µ¥­Ô°h³f¡C«ö... ¸Ô±¡
­±¹ï¸`¤é®ø¶O½ã³æ 6­nÂI±Ð§A¤£¦A¶W¤ä
¡i©ú³ø±M°T¡j¸t½Ï·s¦~¹L«á¡M¤H­Ì¶}©l­±¹ï¦Û¤v¸`¤é®ø¶Oªº½ã³æ¡M¦³ª÷¿ÄªA°È¤½¥q´N¦p¦ó´î¤Ö®ø¶O¡A¼W¥[Àx»W¡A´£¥X¤U¦C¤èªk¡R ATBª÷¿ÄªA°È¤½¥q«ü... ¸Ô±¡

©ú³øºô¯¸ ¡P ª©Åv©Ò¦³ ¡P ¤£±oÂà¸ü
Copyright © 2017 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