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@Calgary

老革命新问题：UCCB and Child Care Expense

dcbmj(dcb)
本文发表在 rolia.net 枫下论坛A：收入 80000 （LINE 150)
B：收入 79000 （LINE 150)
先填117 UCCB 1920
If you had a spouse or common-law partner on December 31, 2015, the one of you with the lower net income must report the UCCB.
A: LINE 150 became 80000
B: LINE 150 became 80920
再填224 Child Care Expense 8000
If there is another person, the person with the lower net income (including zero income) must claim the child care expenses。
只能填Ａ
A: LINE 236 net income became 72000.
B: LINE 236 net income became 80920.

现状：PUT UCCB on B, but Child Care Expense on A
cannot generate net eflile
“The UCCB income is not reported on the return of the lower income spouse. Note that the child care credit (line 214) and social assistance should not be included in the net income used to determine the return that declares the UCCB amount.”

想问
①是不是UCCB and Child Care Expense 必须填在同一人名下？
②现在有错误软件不能电子报税如何办？
3) UCCB和ChildCareExpense到底如何填？有否先后顺序？
可能的填法？there must be a correct one
A)填UCCB和CCE前先看LINE236（net income）再把UCCB和CCE填在236低的一方？
B)先填UCCB到LINE 236低的一方，再看新的LINE236再把CCE填在新的236低的一方？
Ｃ)先填CCE到LINE 236低的一方，再看新的LINE236再把UCCB填在新的236低的一方？更多精彩文章及讨论，请光临枫下论坛 rolia.net
(#85193@41)
Last Updated: 2016-2-21
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Replies, comments and Discussions:

  • 老革命新问题：UCCB and Child Care Expense -dcbmj(dcb); 2016-2-21 {1243} (#85193@41)
    本文发表在 rolia.net 枫下论坛A：收入 80000 （LINE 150)
    B：收入 79000 （LINE 150)
    先填117 UCCB 1920
    If you had a spouse or common-law partner on December 31, 2015, the one of you with the lower net income must report the UCCB.
    A: LINE 150 became 80000
    B: LINE 150 became 80920
    再填224 Child Care Expense 8000
    If there is another person, the person with the lower net income (including zero income) must claim the child care expenses。
    只能填Ａ
    A: LINE 236 net income became 72000.
    B: LINE 236 net income became 80920.

    现状：PUT UCCB on B, but Child Care Expense on A
    cannot generate net eflile
    “The UCCB income is not reported on the return of the lower income spouse. Note that the child care credit (line 214) and social assistance should not be included in the net income used to determine the return that declares the UCCB amount.”

    想问
    ①是不是UCCB and Child Care Expense 必须填在同一人名下？
    ②现在有错误软件不能电子报税如何办？
    3) UCCB和ChildCareExpense到底如何填？有否先后顺序？
    可能的填法？there must be a correct one
    A)填UCCB和CCE前先看LINE236（net income）再把UCCB和CCE填在236低的一方？
    B)先填UCCB到LINE 236低的一方，再看新的LINE236再把CCE填在新的236低的一方？
    Ｃ)先填CCE到LINE 236低的一方，再看新的LINE236再把UCCB填在新的236低的一方？更多精彩文章及讨论，请光临枫下论坛 rolia.net
    • 非常有意思的问题。刚刚仔细读了income tax act. 我的答案如下： -itisok(stickaround); 2016-2-22 {409} (#85197@41)
      Per section 56(9), UCCB “shall be included in computing the income of a taxpayer (这里指低收入的一方）". 但是注意，这里的"income" 是有条件的，指的是 "in the absence of section 63(section 63就是child care expense deduction)" ，就是没有扣除那8000之前的income。所以UCCB应该加在B名下。Child care expense放在谁名下还没仔细读过，既然软件提示出错就放在B名下试试，反正税率都是一样的。如果还出错就打个电话给软件公司。
      • 牛人：这个问题一直困惑我的。其实我只要确认UCCB放在B下即可。 -dcbmj(dcb); 2016-2-22 {770} (#85199@41)
        简化问题：
        假设：
        A收入52000
        B收入50000
        UCCB 2000
        CCE 8000

        2015年44000以上边际税率31.15%以下24.15%
        有以下3种情况。
        A) UCCB, CCE Both to B
        A income = 52000
        B income = 50000+2000-8000=44000
        B) UCCB to B and CCE to A
        A income = 52000-8000 = 44000
        B income = 50000+2000 = 52000
        C) UCCB to A and CCE to B
        A income = 52000+2000 = 54000
        B income = 50000-8000 = 42000

        C) 是我不愿意看到的因为C相当于我有2000元RRSP抵在了24.15%上，我会选择Delay 2000到2016。
        因为明年的44000以上的税率是29.65%，如果A）或B）成立那么我的2000和RRSP放到明年比节省了2000*(31.15%-29.65%) =2000*1.5%= 30元。
        如果局子只认可C）那么我2000RRSP放在2015报税将会损失2000*（29.65%-24.15%)=2000*5.5%=110元。

        这是个赚30元和亏110元的比较，想再次确认下C)是不可能的。
        • 首先，所有的报税软件必须遵守income tax act，所以C不可能。另外， -itisok(stickaround); 2016-2-22 {239} (#85200@41)
          我不明白你的逻辑，就算C成立：
          1. delay到明年赚30？既然今年税率高过明年，当然是今年买退的税更多，为什么delay反而赚呢？
          2. 今年买亏110？既然A的收入多了2000，那2000RRSP放在A名下买不就可以退29%了吗？结果不是一样的么？不过是allocation的问题。

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