PERSONAL FEDERAL TAX CREDITS for 2013

Basic personal amount $11,038*

Age amount $6,854*

Net income threshold $34,562*

Spouse or common-law partner amount (max.) $11,038*

Amount for an eligible dependant (max.) $11,038*

Amount for children under age 18 (max. per child) $2,234*

Canada employment amount (max.) $1,117*

Infirm dependant amount (max. per dependant) over age 17 $6,530*

Net income threshold $6,548*

Caregiver amount (max. per dependant) $4,490*

Net income threshold $15,334*

Disability amount $7,697*

Supplement for children with disabilities (max.) under 18 $4,490*

FIRST TIME HOME BUYERS $5,000

Volunteer firefighter amount $3,000

Pension income amount $2,000

* Indexed for annual inflation

Državna uprava je donela odluku da zadrzi 'EI premium' od $1.88
na $100 za 2014, 2015 i 2016 godinu.

OLD AGE SECURITY BENEFITS for 2013

Maximum Monthly Amount:

Jan. Feb, Mar = $546.07

Apr, May, Jun = $546.07

Jul, Aug, Sept= $549.89

Oct, Nov, Dec = $550.99

Maksimalna Godisnja RRSP uplata:

Godina Maksimalna uplata:

2010 $22,000

2011 $22,450

2012 $22,970

2013 $23,820

2014 $24,270

Mart 1, 2014 je zadnji dan za 2013 RRSP uplatu.

Ovo je samo za 'Informaciju' a ne za preporuku.

Svaka osoba mora lično da odluci da li investirati u

a. RRSP

b. TFSA

c. Kombinacija RRSP i TFSA

d. Registered Pension Plan

e. Deferred Profit Sharing Plan

DIVIDENDS TAX CREDIT

The Federal 'Dividend Tax Credit' is 15.0198%
of your taxable amount of 'eligible dividends'
reported on line #120.

For 'other than eligible dividends', the Federal
Dividend Tax Credit is 13.3333% of your taxable amount of
dividends reported on line #180 (left of the line #120).

Foreign dividends do not qualify for this credit.

Poreska skala za 2013 godinu:

Neto zarada (Net Income)

od $1 do $43,561 Fed poreska rata je 15%,

od $43,561 do $87,123 Fed poreska rata je $6,534 + 22%
on taxable income over $43,561.

od $87,123 do $135,054 je $16,118 + 26%
preko $87,123.

Over $135,054 je $28,580 + 29% on taxable income over
$135,054.

Pored Fed poreze, placa se taksa u provinciji gde
osoba ima boravak.

Svaka provincija ima razlicit % poreske rate.

RESP

The annual limit for contributions to all RESPs:

•for 1997 to 2006, $4,000; and

•for 2007 and subsequent years, there is no limit.

For each beneficiary, the lifetime limit for contributions:

•for 1996 to 2006, $42,000; and

•for 2007 and subsequent years, $50,000.

The Lifetime Capital Gains Exemption will increase
to $800,000 from $750,000.
(Vazi za CCPC i Farms)

Novi zakon za 'Charitable Donations'

Donations made after March 20, 2013, 'qualifying first
time donors' may receive an additional federal tax credit
of 25% on the first $1,000 of monetary donations, over and
above the amount paid.

Isti faktori, za $1,000 'cash' za dobrotvorne donacije/priloge
(charitable donations), može zakonski da smanji porez za $611.38.
Prilično veliki %.

Novi zakon ne vazi za sve osobe, vazi za one koji se kvalifikuju.

USA dividende primljene u ne-registrovan račun/account
tretiraju se kao prihod. Kanadske bazirane dividende
dobijaju poseban poreski popust/discount tj.
'Divident Tax Credit'.

Kada investirate, morate sami da proracunate, da li su
bolje US dividende zbog momentalne predonosti kursa,
koji je sada oko 11% kod privatnih firmi a ne zvanican
'currency exchange'. Razlika je njihov profit.

SELF-DIRECTED RRSP ili normalan RRSP racun daju zakonsku
mogućnost da se izvadi novac ($25,000) is RRSP racuna
i prebaci ta suma u HOME BUYERS' PLAN (za vasu prvu kucu).

Ta suma mora da se vrati u RRSP racun u periodu od 15 godina.

1 ALLOWABLE BUSINESS INVESTMENT LOSS (oduzima se od prihoda)
2 CAPITAL GAINS ROLLOVER (za male biznise)
3 DONATIONS
4 FLOW-THROUGH SHARES
5 INVESTMENT MANAGEMENT & CUSTODY FEES
6 LOAN INTEREST on INVESTMENT
7 POLITICAL CONTRIBUTIONS
8 PROFESSIONAL FEES & DUES
9 RRSP (uplata za 2013, zadnji dan mart 3, 2014)
10 SAFETY DEPOSIT BOX
11 TAX LOSS SELLING (na kraju godine)
12 TUITION FEES (preko $100.00)
13 CAPITAL GAINS EXEMPTION
14 INVESTMENT LOSSES CARRIED OVER
15 INVESTMENT LOSSES CARRIED BACK (2012, 2011, 2010)
16 EDUCATION AMOUNT ($400.00 / $120.00 mesecno)
17 UDZBENICI ( $65.00/$20.00 mesecno)
18 DIVIDEND TAX CREDIT
19 OVERSEAS EMPLOYMENT TAX CREDIT
20 PROPERTY TAX CREDIT
21 TRANSIT PASSES
22 MEDICAL EXPENSES
23 CHILD CARE EXPENSES
24 SCHOLARSHIPS
25 CAREGIVER AMOUNT
26 AGE AMOUNT
27 ELIGIBLE DEPENDANT AMOUNT
28 DISABILITY AMOUNT
29 Zove me drustvo na kafu, dosta za danas.