Victoria0422

背景资料：正在读会计课程，并且在做会计。
上年报税时将公司REIMBURSED的学费1289元报成OTHER INCOME (我上司说其实不用报，因为这是JOB RELATED)

我同时也CLAIM了两项CREDIT:1）EDUCATION AND TEXTBOOK AMOUNTS 2）TUITION FEES.

上年CRA 查税，问我拿了有关资料，今天的结论是：
1）只要我收到ANY PORTION的返还，我就完全不能CLAIM EDUCATION AND TEXTBOOK AMOUNTS (包括4000 FEDERAL 与1800 PROVINCIAL)；
2）TUITION FEE部分也要将公司返还的1000扣减实际学费支出部分。

结果是我虽从公司得到1289的学费返还，但我要交多1000以上的税（因为可报的CREDIT少了几千加币）。

请问专家，CRA的结论是否合理，并且他们似乎没考虑我的学费是JOB RELATED的。谢谢。

David989

你应该是PART-TIME 学生. EDUCATION AND TEXTBOOK AMOUNTS 不会超过$120*12个月和$20*12个月. 这样一来你去年一定是多退了.

Victoria0422

根据我的Tx(学费报税单），我是属于FULL TIME，这次的调整与之前的退税没关。

ken

关于你的问题，请你给我电话，我需要看你的整体收入来决定你CRA是否正确。
谢谢
Ken Jiang
Kings Tax and Bookkeeping Services
Phone:250-885-8290
Fax:250-984-5965
www.kingstax.com

Victoria0422

谢谢你的回复。我觉得总体收入只会与税率有关，这跟我是否能拿到TUITION CREDIT没关吧。

CRA 不让我CLAIM EDUCATION AND TEXTBOOK AMOUNTS 的原因是："You cannot claim the education and textbook amounts for a program if you were reimbursed any portion of the cost of your course" （也就是说，即使我交了10000学费，如果公司返还我100，我这项的CREDIT就会全部没有）
减少我TUITION FEE的原因是："To reduce the claim by the amount you were reimbursed for the course by your employer." （也就是说，如果我交了10000学费，如果公司返还我100，我这项的CREDIT就会是10000-100）

ken

我知道你的问题了，是不是 CRA拒绝了所有的书本费和education amount的claim? CRA知道你雇主付了你多少吗？根据CRA网站，如果你claim reimburse tuition fee as your income, 你可以claim所有的学费，如果你把学费的补助包括在你的收入里面。我可以帮你做adjustment,如果你需要帮助的话给我电话。
If your fees were paid or reimbursed to you by your employer, or an employer of one of your parents, you can claim them only if the payment or reimbursement was included in your income or your parent's income.
http://www.cra-arc.gc.ca/tx/ndvd ... 0/323/lgbl-eng.html
关于书本费和education amount你是不能claimed based on CRA website:
You cannot claim an education and textbook amount because you indicated you received one of the following amounts:

• a grant or reimbursement for the cost of your courses from an employer, or another person with whom you deal at arm's length, other than by award money received;
• a benefit as part of a program (such as free meals and lodging from a nursing school); or
• an allowance for a program such as a training allowance.
• http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/323/qdctn/q2-eng.html

所以我觉得你把学费补助已经报上收入了，所以可以申报所有的学费，但是不能申报书本和education amount,根据加拿大税法。如果还有其他问题，可以联系我。

Victoria0422

CRA 就因为我拿到部分学费返还（即使是10元），他们也不允许我CLAIM一分一毫的EDUCATION AND TEXTBOOK AMOUNTS ，硬将我原来的4000多的CREDIT减成0。如果这真是他们的规定，当中不存在误解的话，我就想提醒大家，今后收到这种学费返还的BENEFIT时，可建议公司当成一般的BONUS发给你。

关于TUITION FEE, CRA现在是将原来我报的1289学费返还从OTHER INCOME中扣除，但将这个金额直接减少我的TUTION FEE的CREDIT.在这项我的问题是：为何他们没考虑这是JOB RELATED的学费BENEFIT。根据规定，JOB RELATED的学费BENEFIT应该是可以免报税的吧。

谢谢。

ken

你可以选择把学费返还的部分报在你的收入，这样你可以Claim 全部的Tuition fee，或是不报在你的收入，把你学费的credit减少相应的数目。但是我觉得两者差不多。后者好点，原因是如果你的收入很高的话，就不合算了。因为学费的credit只能抵掉15%ferderal tax和相应的provincial tax.但是收入高的话，tax rate 会超过15%.
JOB RELATED的学费BENEFIT要不要交税收，这个要看是什么条件，根据CRA 网站：
You may arrange to pay for tuition or training costs for your employee. If the course is mainly for your benefit, the costs you pay are not a taxable benefit, even if the training leads to a degree, diploma, or certificate. A taxable benefit arises when the training is mainly for the employee’s benefit. If the tuition fees you paid or reimbursed your employee are a taxable benefit according to the following guidelines, you have to include the amount in the employee’s income for the year you made the payment.

• Specific employment-related training
  We generally consider that courses taken to maintain or upgrade employment related skills are mainly for your benefit when it is reasonable to assume that the employee will resume his or her employment for a reasonable period of time after he or she completes the course.
  
  For example, tuition fees and other associated costs such as books, meals, travel, and accommodation that you pay for courses leading to a degree, diploma, or certificate in a field related to your employee’s current or future responsibilities in your business are not a taxable benefit.
• General employment-related training
  We generally consider that other business-related courses, although not directly related to your own business, are taken mainly for your benefit.
  
  For example, fees you pay for stress management, employment equity, first aid, and language courses are not a taxable benefit.
• Personal-interest training
  We consider that courses for personal interest or technical skills not related to your business are taken mainly for the employee’s benefit and, therefore, are a taxable benefit.

希望能帮助你理解
Kings Tax and Bookkeeping Services\
250-885-8290
250-984-5965

Victoria0422

我的意思也是这样