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CRA提醒2023个人报税新注意事项

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疫情补贴申报

2022税务年度,领取了联邦、省级、或市政的 COVID-19 疫情补贴的人,需要注意查收税单T4A。疫情补贴例如:

  • Canada Recovery Benefit (CRB)
  • Canada Recovery Caregiving Benefit (CRCB)
  • Canada Recovery Sickness Benefit (CRSB)
  • Canada Worker Lockdown Benefit (CWLB)

需要注意的是,如果2022年多领了补贴后,又给政府还回去了全部或一部分,需要在2022税务年度的报税中体现。如果还没有收到税单,可以登录CRA账户查看电子税单。还没有注册CRA账户的可以参考注册步骤:如何申请CRA My Account?

提高空气质量抵免 (tax credit)

2022年自雇人士及合伙生意 (partnership) 的合伙人,如果在2021年9月1日至2022年12月31日之间,有开销是用于提升工作场所的通风质量,那么将有机会可以申请,25%开销的可退还的税收抵免 (refundable tax credit)。最多可申报$50000的开支,也就是说最多可申请$10000的可退还的税收抵免。

重要矿产勘查抵免 (tax credit)

该项目主要针对,在2022年4月7日至2027年4月1日之间的特定矿产勘查,提供了30%的投资税收抵免。

残障抵免 (tax credit)

残疾抵免 DTC的其中一项要求是:维持生命的治疗。该治疗的要求包括:

  • 确实需要该治疗来支持人体生命机能
  • 该治疗至少为每周2次
  • 每次治疗平均不得低于14小时

自2021年起,被诊断为 type 1 的糖尿病患者,将被认为是已经达到了“每周2次,每次14小时”维持生命的治疗要求。

首次购房者抵免 (tax credit)

自2022税务年度开始,购房者抵免 HBTC 将用于计算不可退还抵免 (non-refundable tax credit) 的额度由$5000上调至$10000。也就是说最高税收抵免将从原来的$750上涨至$1500!

家庭无障碍抵免 (tax credit)

HATC 作为不可退还抵免 (non-refundable tax credit),为申请人提供最高$3000的抵免。也就是说,自2022税务年度开始,合格的申请人可以申报最多$20000的开支。注意,开支必须是用于住宅翻新或改建,以帮助个人在房屋内更好地行动或减少伤害风险为目的。

商人的劳力流动抵扣 (Deduction)

劳动力流动抵扣,为在建筑业工作的符合条件的商人(tradepeople) 和学徒,提供了某些临时搬迁费用的抵扣,每年最高可抵扣$4000开支。

医疗开支抵免 (tax credit)

CRA此次扩大了可申报医疗开支清单。了解医药开支如何报,以及可申报的项目清单,请查看:医药费怎么报?

💡2022税务年度个人报税 EFILE 开始时间:2023年2月20日,如需协助准备报税材料,请联系我们

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