{"id":93750,"date":"2025-11-27T22:00:00","date_gmt":"2025-11-28T02:00:00","guid":{"rendered":"https:\/\/www.chinesepress.com\/?p=93750"},"modified":"2025-11-27T21:52:18","modified_gmt":"2025-11-28T01:52:18","slug":"%e5%8a%a0%e6%8b%bf%e5%a4%a7%e7%a8%85%e5%b1%80%e5%ae%a3%e5%b8%83%e6%b8%9b%e7%a8%85","status":"publish","type":"post","link":"https:\/\/www.chinesepress.com\/pre\/archives\/93750","title":{"rendered":"\u52a0\u62ff\u5927\u7a05\u5c40\u5ba3\u5e03\u6e1b\u7a05"},"content":{"rendered":"
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\"\"<\/figure>\n<\/div>\n\n\n

\u52a0\u62ff\u5927\u7a05\u52d9\u5c40\uff08CRA\uff09\u672c\u5468\u516c\u5e03\u4e862026\u5e74\u6700\u65b0\u7684\u7a05\u52d9\u6578\u64da\uff1a\u806f\u90a6\u7a05\u968e\u3001\u57fa\u672c\u514d\u7a05\u984d\u3001CPP\u3001TFSA\u3001RRSP\u3001OAS\u7b49\u91cd\u8981\u6578\u5b57\u5168\u7dda\u8abf\u6574\u3002<\/p>\n\n\n\n

2026\u5e74\uff0cCRA\u4f7f\u7528\u7684\u901a\u8139\u6307\u6578\u662f2%\uff08\u53bb\u5e74\u662f2.7%\uff09\u3002\u9019\u610f\u5473\u7740\uff0c\u7d55\u5927\u591a\u6578\u8207\u500b\u4eba\u7a05\u52d9\u548c\u798f\u5229\u76f8\u95dc\u7684\u91d1\u984d\u90fd\u6703\u5c0f\u5e45\u4e0a\u8abf\u3002<\/p>\n\n\n\n

\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u7a05\u968e\u9580\u6abb\u4ee5\u53ca\u591a\u9805\u4e0d\u53ef\u9000\u7a05\u62b5\u514d\u984d\u7684\u8abf\u6574\u5c07\u57282026\u5e741\u67081\u65e5\u751f\u6548\uff1b\u800cGST\/HST\u9000\u7a05\u3001\u52a0\u62ff\u5927\u5152\u7ae5\u725b\u5976\u91d1\uff08CCB\uff09\u7b49\u798f\u5229\u91d1\u984d\u7684\u8abf\u6574\u5247\u8981\u7b49\u52302026\u5e747\u67081\u65e5\u3002<\/p>\n\n\n\n

\u4e5f\u5c31\u662f\u8aaa\uff0c\u6709\u4e9b\u8b8a\u5316\u660e\u5e74\u4e00\u958b\u59cb\u5c31\u751f\u6548\uff0c\u6709\u4e9b\u5247\u8981\u7b49\u5230\u590f\u5929\u3002\u4ee5\u4e0b\u662f\u7d0d\u7a05\u4eba\u9700\u8981\u4e86\u89e3\u76846\u5927\u7a05\u52d9\u8b8a\u5316\uff1a<\/p>\n\n\n\n

    \n
  1. 2026\u5e74\u806f\u90a6\u7a05\u968e\u5168\u9762\u4e0a\u8abf\uff0c\u6700\u4f4e\u7a05\u7387\u6b63\u5f0f\u964d\u70ba14%<\/li>\n<\/ol>\n\n\n\n

    2026\u5e74\uff0c\u52a0\u62ff\u59275\u6a94\u806f\u90a6\u6240\u5f97\u7a05\u968e\u5747\u63092%\u901a\u8139\u7387\u4e0a\u8abf\u3002<\/p>\n\n\n\n

    \u9664\u4e86\u7a05\u968e\u7684\u66f4\u65b0\uff0c\u9084\u6709\u4e00\u9805\u91cd\u8981\u8b8a\u5316\uff1a\u806f\u90a6\u6700\u4f4e\u7a05\u7387\u964d\u81f314%\u3002\u7531\u65bc\u8a72\u8abf\u6574\u57282025\u5e747\u6708\u5be6\u65bd\uff08\u6b64\u524d\u6700\u4f4e\u7a05\u7387\u70ba15%\uff09\uff0c2025\u5e74\u5168\u5e74\u7684\u5be6\u969b\u5e73\u5747\u7a05\u7387\u5c07\u70ba14.5%\uff0c\u800c\u5f9e2026\u5e74\u8d77\uff0c\u5168\u5e74\u9069\u7528\u7a05\u7387\u5c07\u6b63\u5f0f\u964d\u70ba14%\u3002<\/p>\n\n\n\n

    2026\u5e74\u4f60\u7684\u806f\u90a6\u6240\u5f97\u7a05\u6309\u4ee5\u4e0b\u7a05\u968e\u8a08\u7b97\uff1a\uff1a<\/p>\n\n\n\n

    \u6536\u5165$0 \u2013 $58,523\uff1a14%\n\n\u6536\u5165$58,523 \u2013 $117,045\uff1a20.5%\n\n\u6536\u5165$117,045 \u2013 $181,440\uff1a26%\n\n\u6536\u5165$181,440 \u2013 $258,482\uff1a29%\n\n\u6536\u5165\u8d85\u904e$258,482\uff1a33%<\/code><\/pre>\n\n\n\n
    \u56de\u98672025\u5e74\u806f\u90a6\u7a05\u968e\uff08\u4f60\u5c07\u57282026\u5e74\u6625\u5b63\u58312025\u5e74\u7a05\u6642\u7528\u5230\uff09\uff1a<\/p>\n\n\n\n
    Image<\/p>\n\n\n\n
    \u7a05\u968e\u5f80\u4e0a\u8abf\uff0c\u610f\u5473\u7740\u4f60\u7684\u6536\u5165\u8981\u66f4\u9ad8\u624d\u6703\u9032\u5165\u4e0b\u4e00\u6a94\u7a05\u968e\uff0c\u5c0d\u90e8\u5206\u4eba\u4f86\u8aaa\u7b49\u65bc\u53ef\u4ee5\u5c11\u7e73\u4e00\u9ede\u7a05\uff08\u5230\u624b\u7684\u5de5\u8cc7\u66f4\u591a\u4e86\uff09\u3002<\/p>\n\n\n\n
    \u6bd4\u5982\uff0c\u6536\u5165$58,000\u7684\u4eba\u53bb\u5e74\u662f20.5%\u7a05\u7387\uff0c\u4eca\u5e74\u76f4\u63a5\u964d\u523014%\u3002<\/p>\n\n\n\n
      \n
    1. \u57fa\u672c\u500b\u4eba\u514d\u7a05\u984d\uff08BPA\uff09\u589e\u81f3$16,452<\/li>\n<\/ol>\n\n\n\n
      BPA\u662f\u7121\u9700\u7e73\u7d0d\u4efb\u4f55\u806f\u90a6\u7a05\u7684\u6536\u5165\u91d1\u984d\u3002<\/p>\n\n\n\n
      \u52a0\u62ff\u5927\u653f\u5e9c\u65e9\u57282019\u5e74\u5c31\u5ba3\u5e03BPA\u5c07\u9010\u5e74\u63d0\u9ad8\uff0c\u76f4\u81f32023\u5e74\u9054\u5230 $15,000\uff0c\u4e26\u5f9e\u90a3\u4e4b\u5f8c\u958b\u59cb\u96a8\u901a\u8139\u6307\u6578\u5316\u3002<\/p>\n\n\n\n
      \u56e0\u6b64\uff0c2026\u5e74\u589e\u52a0\u5f8c\u7684BPA\u5c07\u70ba$16,452\uff082025\u5e74\u70ba$16,129\uff09\uff0c\u4e5f\u5c31\u662f\u8aaa\u8cfa\u5230$16,452\u4e4b\u524d\uff0c\u7121\u9700\u7e73\u7d0d\u806f\u90a6\u6240\u5f97\u7a05\u3002<\/p>\n\n\n\n
      \u5982\u679c\u4f60\u7684\u6536\u5165\u4ecb\u65bc$16,452\u81f3$181,440\u4e4b\u9593\uff0cBPA\u62b5\u514d\u5c07\u6309\u6700\u4f4e\u7a05\u738714%\u4f86\u8a08\u7b97\u3002<\/p>\n\n\n\n
      \u7576\u4f60\u7684\u6de8\u6536\u5165\u8d85\u904e$181,440\uff082026\u5e74\u7b2c\u56db\u6a94\u7a05\u968e\u4e0b\u9650\uff09\uff0cBPA\u589e\u52a0\u90e8\u5206\u6703\u958b\u59cb\u88ab\u524a\u6e1b\u3002<\/p>\n\n\n\n
      \u6536\u5165\u9054\u5230\u6216\u8d85\u904e$258,482\uff082026\u5e74\u6700\u9ad8\u7a05\u968e\u9580\u6abb\uff09\uff0c\u5c31\u5b8c\u5168\u6c92\u6709\u589e\u5f37\u90e8\u5206\uff0c\u53ea\u80fd\u4eab\u53d7\u6700\u4f4eBPA\uff0c\u5373$14,829\u3002<\/p>\n\n\n\n
      \u8209\u500b\u4f8b\u5b50\uff0c\u5047\u8a2d\u4f602026\u5e74\u7684\u61c9\u7a05\u6536\u5165\u70ba$140,000\uff0c\u8b93\u6211\u5011\u4f86\u770b\u770b\u806f\u90a6\u7a05\u600e\u9ebc\u8a08\u7b97\uff08\u50c5\u8a08\u7b97 BPA\uff0c\u4e0d\u5305\u542b\u5176\u4ed6\u62b5\u514d\/\u6263\u9664\uff09\uff1a<\/p>\n\n\n\n
      $16,452 \u00d7 0% = $0\n\n$42,071 \uff08$58,523 - $16,452\uff09\u00d7 14% = $5,889.94\n\n$58,522 \uff08$117,045 - $58,523\uff09\u00d7 20.5% = $11,997.01\n\n$22,955 \uff08$140,000 - $117,045\uff09\u00d7 26% = $5,968.30<\/code><\/pre>\n\n\n\n
      2026\u5e74\u806f\u90a6\u7a05\u5408\u8a08\uff1a$23,855.25\u3002<\/p>\n\n\n\n
      \u4e0d\u904e\uff0c\u9019\u53ea\u662f\u806f\u90a6\u7a05\uff0c\u5404\u7701\u4e5f\u6709\u81ea\u5df1\u7684\u7701\u7d1a\u7a05\u968e\uff0c\u5927\u591a\u6578\u4e5f\u6703\u6309\u672c\u7701\u901a\u8139\u6307\u6578\u540c\u6b65\u8abf\u6574\u3002<\/p>\n\n\n\n
        \n
      1. CPP\u7e73\u8cbb\u4e0a\u9650\u518d\u63d0\u9ad8<\/li>\n<\/ol>\n\n\n\n
        2026\u5e74\uff0c\u96c7\u54e1\u548c\u96c7\u4e3b\u7684\u52a0\u62ff\u5927\u990a\u8001\u91d1\u8a08\u5283\uff08CPP\uff09\u7e73\u8cbb\u7387\u4fdd\u6301\u4e0d\u8b8a\uff0c\u4ecd\u70ba5.95%\u3002<\/p>\n\n\n\n
        \u4f46\u201c\u53ef\u8a08\u990a\u8001\u91d1\u6536\u5165\u4e0a\u9650\u201d\uff08YMPE\uff09\u63d0\u9ad8\u5230$74,600\uff0c\u57fa\u672c\u514d\u7a05\u984d\u4ecd\u70ba$3,500\u3002<\/p>\n\n\n\n
        \u56e0\u6b64\uff0c2026\u5e74\u96c7\u54e1\u548c\u96c7\u4e3b\u5404\u81ea\u90e8\u5206\u7684\u6700\u9ad8CPP\u7e73\u8cbb\u984d\u70ba$4,230.45\u3002\u81ea\u50f1\u4eba\u58eb\u7684CPP\u7e73\u8cbb\u7387\u4ecd\u70ba11.9%\uff0c\u6700\u9ad8\u91d1\u984d\u70ba$8,460.90\u3002<\/p>\n\n\n\n
        \u9019\u4e00\u589e\u9577\u662f\u6839\u64daCPP\u7acb\u6cd5\u8a08\u7b97\u7684\uff0c\u4e26\u8003\u616e\u4e86\u52a0\u62ff\u5927\u5e73\u5747\u6bcf\u5468\u5de5\u8cc7\u548c\u85aa\u91d1\u7684\u589e\u9577\u3002<\/p>\n\n\n\n
          \n
        1. TFSA\u4f9b\u6b3e\u984d\u7dad\u6301$7,000<\/li>\n<\/ol>\n\n\n\n
          2026\u5e74\u7684\u514d\u7a05\u5132\u84c4\u8cec\u6236\uff08TFSA\uff09\u4f9b\u6b3e\u4e0a\u9650\u7dad\u6301\u5728$7,000\uff08\u56e0\u70ba\u901a\u8139\u7d2f\u7a4d\u672a\u9054\u5230\u63d0\u5347\u5230\u4e0b\u4e00\u6a94 $7,500 \u7684\u9580\u6abb\uff09\u3002<\/p>\n\n\n\n
            \n
          1. RRSP\u4f9b\u6b3e\u4e0a\u9650\u589e\u81f3$33,810<\/li>\n<\/ol>\n\n\n\n
            2026\u5e74\u8a3b\u518a\u9000\u4f11\u5132\u84c4\u8a08\u5283\uff08RRSP\uff09\u4f9b\u6b3e\u4e0a\u9650\u70ba$33,810\uff0c\u7565\u9ad8\u65bc2025\u5e74\u7684$32,490\u3002<\/p>\n\n\n\n
            \u4e0d\u904e\uff0c\u4f60\u57282026\u5e74\u53ef\u4ee5\u4f9b\u6b3e\u5230RRSP\u7684\u91d1\u984d\u9084\u662f\u53d6\u6c7a\u65bc\u4f602025\u5e74\u6240\u5f97\uff08\u5c31\u696d\u3001\u81ea\u96c7\u3001\u79df\u91d1\u6536\u5165\uff09\u768418%\uff0c\u6700\u9ad8\u4e0d\u8d85\u904e$33,810\uff0c\u53e6\u52a02025\u5e74\u672a\u4f7f\u7528\u7684\u4f9b\u6b3e\u7a7a\u9593\uff0c\u4e26\u53d7\u990a\u8001\u91d1\u8abf\u6574\u7684\u5f71\u97ff\u3002<\/p>\n\n\n\n
            RRSP\u7684\u8abf\u6574\u4e00\u5411\u90fd\u4f9d\u8cf4\u4f60\u524d\u4e00\u5e74\u7684\u6536\u5165\u7d50\u69cb\uff0c\u9019\u9ede\u6c92\u6709\u8b8a\u3002<\/p>\n\n\n\n
              \n
            1. \u8001\u5e74\u4fdd\u969c\u91d1 (OAS)<\/li>\n<\/ol>\n\n\n\n
              \u5982\u679c\u4f60\u6216\u4f60\u7684\u9577\u8f29\u6b63\u5728\u9818\u53d6OAS\uff0c2026\u5e74OAS\u56de\u6536\u8d77\u9ede\uff08Clawback\uff09\u70ba$95,323\u3002<\/p>\n\n\n\n
              \u9019\u610f\u5473\u7740\uff0c\u5982\u679c\u4f60\u7684\u6de8\u6536\u5165\u8d85\u904e$95,323\uff0c\u90a3\u9ebc\u4f60\u9818\u53d6\u7684OAS\u5c31\u6703\u88ab\u9010\u6b65\u6263\u6e1b\u3002\u6240\u4ee5\uff0c\u5982\u679c\u4f60\u662f\u9ad8\u6536\u5165\u7684\u9000\u4f11\u4eba\u58eb\uff0c\u898f\u5283\u6536\u5165\u7684\u6642\u5019\u4e00\u5b9a\u8981\u628a\u9019\u500b\u9580\u6abb\u8003\u616e\u9032\u53bb\u3002<\/p>\n\n\n\n
                \n
              1. \u898f\u5b9a\u5229\u7387\u7dad\u63013%<\/li>\n<\/ol>\n\n\n\n
                \u6700\u5f8c\uff0c2026\u5e74\u7b2c\u4e00\u5b63\u5ea6CRA\u898f\u5b9a\u5229\u7387\u7dad\u63013%\uff0c\u5f71\u97ff\u96c7\u54e1\u548c\u80a1\u6771\u7684\u61c9\u7a05\u798f\u5229\u3001\u4f4e\u606f\u8cb8\u6b3e\u53ca\u5176\u4ed6\u76f8\u95dc\u65b9\u4ea4\u6613\u3002<\/p>\n\n\n\n
                \u9019\u610f\u5473\u7740\uff0c\u5982\u679cCRA\u6b20\u4f60\u9322\uff0c\u5f9e2026\u5e741\u67081\u65e5\u8d77\uff0c\u5229\u7387\u70ba5%\uff08\u57fa\u6e96\u5229\u7387 +2%\uff09\u3002<\/p>\n\n\n\n
                \u5982\u679c\u4f60\u6b20CRA\u9322\uff0cCRA\u6536\u53d6\u7684\u5229\u7387\u6bd4\u57fa\u6e96\u5229\u7387\u9ad8\u51fa4%\u3002\u9019\u610f\u5473\u7740\u5f9e2026\u5e741\u67081\u65e5\u8d77\uff0c\u7a05\u52d9\u6b20\u6b3e\u3001\u7f70\u6b3e\u3001\u5206\u671f\u4ed8\u6b3e\u4e0d\u8db3\u984d\u3001\u672a\u7e73\u6240\u5f97\u7a05\u3001CPP\u4f9b\u6b3e\u548c\u5c31\u696d\u4fdd\u96aa\u8cbb\uff08EI\uff09\u7684\u5229\u7387\u5c07\u70ba7%\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"
                \u52a0\u62ff\u5927\u7a05\u52d9\u5c40\uff08CRA\uff09\u672c\u5468\u516c\u5e03\u4e862026\u5e74\u6700\u65b0\u7684\u7a05\u52d9\u6578\u64da\uff1a\u806f\u90a6\u7a05\u968e\u3001\u57fa\u672c\u514d\u7a05\u984d\u3001CPP\u3001TFSA\u3001RRSP\u3001OAS\u7b49\u91cd\u8981\u6578\u5b57\u5168\u7dda\u8abf\u6574\u3002 2026\u5e74\uff0cCRA\u4f7f\u7528\u7684\u901a\u8139\u6307\u6578\u662f2%\uff08\u53bb\u5e74\u662f2.7%\uff09\u3002\u9019\u610f\u5473…<\/p>\n","protected":false},"author":2,"featured_media":93751,"comment_status":"closed","ping_status":"closed","sticky":true,"template":"","format":"standard","meta":{"footnotes":""},"categories":[131],"tags":[],"class_list":["post-93750","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-canada"],"_links":{"self":[{"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/posts\/93750","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/comments?post=93750"}],"version-history":[{"count":1,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/posts\/93750\/revisions"}],"predecessor-version":[{"id":93752,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/posts\/93750\/revisions\/93752"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/media\/93751"}],"wp:attachment":[{"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/media?parent=93750"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/categories?post=93750"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/tags?post=93750"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}