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Res.16 |
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バンクーバー 2009/06/15 00:09:06
タイミングかよければリノベーションしたい人はいい話だと思いますよ。使ったお金から1000ドルを引いてそれの15%が税控除に使えるわけですから。それにプラス、Child fitness,Medical expense、Donation,RRSPってしていけば、結構な節税になると思いますよ。
Example 1
Mrs. Martin is a single, retired senior. She is considering doing some renovations in the condo she owns. But first, she would like to know if the home renovation tax credit will benefit her. She obtains quotes that include the cost of a patio door, granite countertop and the installation cost. Mrs. Martin plans to have the renovations finished by December 31, 2009:
* Patio door: $1,500
* Granite countertop: $2,800
Mrs. Martin will calculate the eligible home renovation expenses as follows:
Eligible expenses Amount
Patio door $1,500
Countertop $2,800
Total eligible expenses (TEE) $4,300
Maximum eligible expenses (lesser of TEE or $10,000) $4,300
Base amount − $1,000
Maximum allowable home renovation expenses $3,300
Result
Since Mrs. Martin’s maximum allowable home renovation expenses are $3,300, the maximum credit she can claim is $495 ($3,300 × 15%). However, Mrs. Martin has an annual income of $18,500. She is entitled to the personal amount of $10,320, the age amount of $6,408, and the pension income amount of $2,000, for a total of $18,728. Because Mrs. Martin’s non-refundable tax credits total more than her federal income tax, she has no federal income tax to pay. Therefore, the HRTC will not reduce her tax payable and will not result in a refund.
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