{"id":94207,"date":"2025-11-28T18:42:02","date_gmt":"2025-11-28T22:42:02","guid":{"rendered":"https:\/\/www.chinesepress.com\/2025\/11\/28\/%e5%87%8f%e7%a8%8e%e5%a4%a7%e7%a4%bc%e5%8c%85-%e5%8a%a0%e6%8b%bf%e5%a4%a7cra%e5%ae%a3%e5%b8%837%e5%a4%a7%e7%a8%8e%e6%94%b9-%e4%bd%a0%e7%9a%84%e5%88%b0%e6%89%8b%e5%b7%a5%e8%b5%84%e8%a6%81%e5%8f%98\/"},"modified":"2025-11-28T18:42:02","modified_gmt":"2025-11-28T22:42:02","slug":"%e5%87%8f%e7%a8%8e%e5%a4%a7%e7%a4%bc%e5%8c%85-%e5%8a%a0%e6%8b%bf%e5%a4%a7cra%e5%ae%a3%e5%b8%837%e5%a4%a7%e7%a8%8e%e6%94%b9-%e4%bd%a0%e7%9a%84%e5%88%b0%e6%89%8b%e5%b7%a5%e8%b5%84%e8%a6%81%e5%8f%98","status":"publish","type":"post","link":"https:\/\/www.chinesepress.com\/pre\/archives\/94207","title":{"rendered":"\u51cf\u7a0e&#8221;\u5927\u793c\u5305&#8221;!  \u52a0\u62ff\u5927CRA\u5ba3\u5e037\u5927\u7a0e\u6539! \u4f60\u7684\u5230\u624b\u5de5\u8d44\u8981\u53d8\u4e86"},"content":{"rendered":"<p>\u52a0\u62ff\u5927\u6253\u5de5\u4eba\u6ce8\u610f\u5566\uff01<\/p>\n<p>\u52a0\u62ff\u5927\u5c40\uff08CRA\uff09\u672c\u5468\u516c\u5e03\u4e862026\u5e74\u6700\u65b0\u7684\u7a0e\u52a1\u6570\u636e\uff1a\u8054\u90a6\u7a0e\u9636\u3001\u57fa\u672c\u514d\u7a0e\u989d\u3001CPP\u3001TFSA\u3001RRSP\u3001OAS\u7b49\u91cd\u8981\u6570\u5b57\u5168\u7ebf\u8c03\u6574\u3002<\/p>\n<p>2026\u5e74\uff0cCRA\u4f7f\u7528\u7684\u901a\u80c0\u6307\u6570\u662f2%\uff08\u53bb\u5e74\u662f2.7%\uff09\u3002\u8fd9\u610f\u5473\u7740\uff0c\u7edd\u5927\u591a\u6570\u4e0e\u4e2a\u4eba\u7a0e\u52a1\u548c\u798f\u5229\u76f8\u5173\u7684\u91d1\u989d\u90fd\u4f1a\u5c0f\u5e45\u4e0a\u8c03\u3002<\/p>\n<p>\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u7a0e\u9636\u95e8\u69db\u4ee5\u53ca\u591a\u9879\u4e0d\u53ef\u9000\u7a0e\u62b5\u514d\u989d\u7684\u8c03\u6574\u5c06\u57282026\u5e741\u67081\u65e5\u751f\u6548\uff1b\u800cGST\/HST\u9000\u7a0e\u3001\u52a0\u62ff\u5927\u513f\u7ae5\u725b\u5976\u91d1\uff08CCB\uff09\u7b49\u798f\u5229\u91d1\u989d\u7684\u8c03\u6574\u5219\u8981\u7b49\u52302026\u5e747\u67081\u65e5\u3002<\/p>\n<p>\u4e5f\u5c31\u662f\u8bf4\uff0c\u6709\u4e9b\u53d8\u5316\u660e\u5e74\u4e00\u5f00\u59cb\u5c31\u751f\u6548\uff0c\u6709\u4e9b\u5219\u8981\u7b49\u5230\u590f\u5929\u3002\u4ee5\u4e0b\u662f\u7eb3\u7a0e\u4eba\u9700\u8981\u4e86\u89e3\u76846\u5927\u7a0e\u52a1\u53d8\u5316\uff1a<\/p>\n<figure class=\"image\" data-attachment-id=\"6172593\" data-aspect-ratio=\"5.0239\" data-width=\"1050\" data-height=\"209\">\n<img decoding=\"async\" src=\"https:\/\/p0.51img.ca\/i\/6928ca32809af.png\"><\/figure>\n<figure class=\"image\" data-attachment-id=\"6172592\" data-aspect-ratio=\"1.587\" data-width=\"657\" data-height=\"414\">\n<img decoding=\"async\" src=\"https:\/\/p0.51img.ca\/i\/6928ca324dc55.png\"><\/figure>\n<p><strong>1. 2026\u5e74\u8054\u90a6\u7a0e\u9636\u5168\u9762\u4e0a\u8c03\uff0c\u6700\u4f4e\u7a0e\u7387\u6b63\u5f0f\u964d\u4e3a14%<\/strong><\/p>\n<p>2026\u5e74\uff0c\u52a0\u62ff\u59275\u6863\u8054\u90a6\u6240\u5f97\u7a0e\u9636\u5747\u63092%\u901a\u80c0\u7387\u4e0a\u8c03\u3002<\/p>\n<p>\u9664\u4e86\u7a0e\u9636\u7684\u66f4\u65b0\uff0c\u8fd8\u6709\u4e00\u9879\u91cd\u8981\u53d8\u5316\uff1a\u8054\u90a6\u6700\u4f4e\u7a0e\u7387\u964d\u81f314%\u3002\u7531\u4e8e\u8be5\u8c03\u6574\u57282025\u5e747\u6708\u5b9e\u65bd\uff08\u6b64\u524d\u6700\u4f4e\u7a0e\u7387\u4e3a15%\uff09\uff0c2025\u5e74\u5168\u5e74\u7684\u5b9e\u9645\u5e73\u5747\u7a0e\u7387\u5c06\u4e3a14.5%\uff0c\u800c\u4ece2026\u5e74\u8d77\uff0c\u5168\u5e74\u9002\u7528\u7a0e\u7387\u5c06\u6b63\u5f0f\u964d\u4e3a14%\u3002<\/p>\n<p>2026\u5e74\u4f60\u7684\u8054\u90a6\u6240\u5f97\u7a0e\u6309\u4ee5\u4e0b\u7a0e\u9636\u8ba1\u7b97\uff1a\uff1a<\/p>\n<ul>\n<li>\u6536\u5165$0 \u2013 $58,523\uff1a14%<\/li>\n<li>\u6536\u5165$58,523 \u2013 $117,045\uff1a20.5%<\/li>\n<li>\u6536\u5165$117,045 \u2013 $181,440\uff1a26%<\/li>\n<li>\u6536\u5165$181,440 \u2013 $258,482\uff1a29%<\/li>\n<li>\u6536\u5165\u8d85\u8fc7$258,482\uff1a33%<\/li>\n<\/ul>\n<p>\u56de\u987e2025\u5e74\u8054\u90a6\u7a0e\u9636\uff08\u4f60\u5c06\u57282026\u5e74\u6625\u5b63\u62a52025\u5e74\u7a0e\u65f6\u7528\u5230\uff09\uff1a<\/p>\n<figure class=\"image\" data-attachment-id=\"6172590\" data-aspect-ratio=\"3.375\" data-width=\"513\" data-height=\"152\">\n<img decoding=\"async\" src=\"https:\/\/p0.51img.ca\/i\/6928ca323d662.png\"><\/figure>\n<p>\u7a0e\u9636\u5f80\u4e0a\u8c03\uff0c\u610f\u5473\u7740\u4f60\u7684\u6536\u5165\u8981\u66f4\u9ad8\u624d\u4f1a\u8fdb\u5165\u4e0b\u4e00\u6863\u7a0e\u9636\uff0c\u5bf9\u90e8\u5206\u4eba\u6765\u8bf4\u7b49\u4e8e\u53ef\u4ee5\u5c11\u7f34\u4e00\u70b9\u7a0e\uff08\u5230\u624b\u7684\u5de5\u8d44\u66f4\u591a\u4e86\uff09\u3002<\/p>\n<p>\u6bd4\u5982\uff0c\u6536\u5165$58,000\u7684\u4eba\u53bb\u5e74\u662f20.5%\u7a0e\u7387\uff0c\u4eca\u5e74\u76f4\u63a5\u964d\u523014%\u3002<\/p>\n<p><strong>2. \u57fa\u672c\u4e2a\u4eba\u514d\u7a0e\u989d\uff08BPA\uff09\u589e\u81f3$16,452<\/strong><\/p>\n<p>BPA\u662f\u65e0\u9700\u7f34\u7eb3\u4efb\u4f55\u8054\u90a6\u7a0e\u7684\u6536\u5165\u91d1\u989d\u3002<\/p>\n<p>\u52a0\u62ff\u5927\u653f\u5e9c\u65e9\u57282019\u5e74\u5c31\u5ba3\u5e03BPA\u5c06\u9010\u5e74\u63d0\u9ad8\uff0c\u76f4\u81f32023\u5e74\u8fbe\u5230 $15,000\uff0c\u5e76\u4ece\u90a3\u4e4b\u540e\u5f00\u59cb\u968f\u901a\u80c0\u6307\u6570\u5316\u3002<\/p>\n<p>\u56e0\u6b64\uff0c2026\u5e74\u589e\u52a0\u540e\u7684BPA\u5c06\u4e3a$16,452\uff082025\u5e74\u4e3a$16,129\uff09\uff0c\u4e5f\u5c31\u662f\u8bf4\u8d5a\u5230$16,452\u4e4b\u524d\uff0c\u65e0\u9700\u7f34\u7eb3\u8054\u90a6\u6240\u5f97\u7a0e\u3002<\/p>\n<p>\u5982\u679c\u4f60\u7684\u6536\u5165\u4ecb\u4e8e$16,452\u81f3$181,440\u4e4b\u95f4\uff0cBPA\u62b5\u514d\u5c06\u6309\u6700\u4f4e\u7a0e\u738714%\u6765\u8ba1\u7b97\u3002<\/p>\n<p>\u5f53\u4f60\u7684\u51c0\u6536\u5165\u8d85\u8fc7$181,440\uff082026\u5e74\u7b2c\u56db\u6863\u7a0e\u9636\u4e0b\u9650\uff09\uff0cBPA\u589e\u52a0\u90e8\u5206\u4f1a\u5f00\u59cb\u88ab\u524a\u51cf\u3002<\/p>\n<p>\u6536\u5165\u8fbe\u5230\u6216\u8d85\u8fc7$258,482\uff082026\u5e74\u6700\u9ad8\u7a0e\u9636\u95e8\u69db\uff09\uff0c\u5c31\u5b8c\u5168\u6ca1\u6709\u589e\u5f3a\u90e8\u5206\uff0c\u53ea\u80fd\u4eab\u53d7\u6700\u4f4eBPA\uff0c\u5373$14,829\u3002<\/p>\n<p>\u4e3e\u4e2a\u4f8b\u5b50\uff0c\u5047\u8bbe\u4f602026\u5e74\u7684\u5e94\u7a0e\u6536\u5165\u4e3a$140,000\uff0c\u8ba9\u6211\u4eec\u6765\u770b\u770b\u8054\u90a6\u7a0e\u600e\u4e48\u8ba1\u7b97\uff08\u4ec5\u8ba1\u7b97 BPA\uff0c\u4e0d\u5305\u542b\u5176\u4ed6\u62b5\u514d\/\u6263\u9664\uff09\uff1a<\/p>\n<ul>\n<li>$16,452 \u00d7 0% = $0<\/li>\n<li>$42,071 \uff08$58,523 &#8211; $16,452\uff09\u00d7 14% = $5,889.94<\/li>\n<li>$58,522 \uff08$117,045 &#8211; $58,523\uff09\u00d7 20.5% = $11,997.01<\/li>\n<li>$22,955 \uff08$140,000 &#8211; $117,045\uff09\u00d7 26% = $5,968.30<\/li>\n<\/ul>\n<p>2026\u5e74\u8054\u90a6\u7a0e\u5408\u8ba1\uff1a$23,855.25\u3002<\/p>\n<p>\u4e0d\u8fc7\uff0c\u8fd9\u53ea\u662f\u8054\u90a6\u7a0e\uff0c\u5404\u7701\u4e5f\u6709\u81ea\u5df1\u7684\u7701\u7ea7\u7a0e\u9636\uff0c\u5927\u591a\u6570\u4e5f\u4f1a\u6309\u672c\u7701\u901a\u80c0\u6307\u6570\u540c\u6b65\u8c03\u6574\u3002<\/p>\n<figure class=\"image\" data-attachment-id=\"6172591\" data-aspect-ratio=\"1.7243\" data-width=\"688\" data-height=\"399\">\n<img decoding=\"async\" src=\"https:\/\/p0.51img.ca\/i\/6928ca3250dc2.png\"><\/figure>\n<p><strong>3. CPP\u7f34\u8d39\u4e0a\u9650\u518d\u63d0\u9ad8<\/strong><\/p>\n<p>2026\u5e74\uff0c\u96c7\u5458\u548c\u96c7\u4e3b\u7684\u52a0\u62ff\u5927\u517b\u8001\u91d1\u8ba1\u5212\uff08CPP\uff09\u7f34\u8d39\u7387\u4fdd\u6301\u4e0d\u53d8\uff0c\u4ecd\u4e3a5.95%\u3002<\/p>\n<p>\u4f46\u201c\u53ef\u8ba1\u517b\u8001\u91d1\u6536\u5165\u4e0a\u9650\u201d\uff08YMPE\uff09\u63d0\u9ad8\u5230$74,600\uff0c\u57fa\u672c\u514d\u7a0e\u989d\u4ecd\u4e3a$3,500\u3002<\/p>\n<p>\u56e0\u6b64\uff0c2026\u5e74\u96c7\u5458\u548c\u96c7\u4e3b\u5404\u81ea\u90e8\u5206\u7684\u6700\u9ad8CPP\u7f34\u8d39\u989d\u4e3a$4,230.45\u3002\u81ea\u96c7\u4eba\u58eb\u7684CPP\u7f34\u8d39\u7387\u4ecd\u4e3a11.9%\uff0c\u6700\u9ad8\u91d1\u989d\u4e3a$8,460.90\u3002<\/p>\n<p>\u8fd9\u4e00\u589e\u957f\u662f\u6839\u636eCPP\u7acb\u6cd5\u8ba1\u7b97\u7684\uff0c\u5e76\u8003\u8651\u4e86\u52a0\u62ff\u5927\u5e73\u5747\u6bcf\u5468\u5de5\u8d44\u548c\u85aa\u91d1\u7684\u589e\u957f\u3002<\/p>\n<p><strong>4. TFSA\u4f9b\u6b3e\u989d\u7ef4\u6301$7,000<\/strong><\/p>\n<p>2026\u5e74\u7684\u514d\u7a0e\u50a8\u84c4\u8d26\u6237\uff08TFSA\uff09\u4f9b\u6b3e\u4e0a\u9650\u7ef4\u6301\u5728$7,000\uff08\u56e0\u4e3a\u901a\u80c0\u7d2f\u79ef\u672a\u8fbe\u5230\u63d0\u5347\u5230\u4e0b\u4e00\u6863 $7,500 \u7684\u95e8\u69db\uff09\u3002<\/p>\n<p><strong>5. RRSP\u4f9b\u6b3e\u4e0a\u9650\u589e\u81f3$33,810<\/strong><\/p>\n<p>2026\u5e74\u6ce8\u518c\u9000\u4f11\u50a8\u84c4\u8ba1\u5212\uff08RRSP\uff09\u4f9b\u6b3e\u4e0a\u9650\u4e3a$33,810\uff0c\u7565\u9ad8\u4e8e2025\u5e74\u7684$32,490\u3002<\/p>\n<p>\u4e0d\u8fc7\uff0c\u4f60\u57282026\u5e74\u53ef\u4ee5\u4f9b\u6b3e\u5230RRSP\u7684\u91d1\u989d\u8fd8\u662f\u53d6\u51b3\u4e8e\u4f602025\u5e74\u6240\u5f97\uff08\u5c31\u4e1a\u3001\u81ea\u96c7\u3001\u79df\u91d1\u6536\u5165\uff09\u768418%\uff0c\u6700\u9ad8\u4e0d\u8d85\u8fc7$33,810\uff0c\u53e6\u52a02025\u5e74\u672a\u4f7f\u7528\u7684\u4f9b\u6b3e\u7a7a\u95f4\uff0c\u5e76\u53d7\u517b\u8001\u91d1\u8c03\u6574\u7684\u5f71\u54cd\u3002<\/p>\n<p>RRSP\u7684\u8c03\u6574\u4e00\u5411\u90fd\u4f9d\u8d56\u4f60\u524d\u4e00\u5e74\u7684\u6536\u5165\u7ed3\u6784\uff0c\u8fd9\u70b9\u6ca1\u6709\u53d8\u3002<\/p>\n<p><strong>6. \u8001\u5e74\u4fdd\u969c\u91d1 (OAS)<\/strong><\/p>\n<p>\u5982\u679c\u4f60\u6216\u4f60\u7684\u957f\u8f88\u6b63\u5728\u9886\u53d6OAS\uff0c2026\u5e74OAS\u56de\u6536\u8d77\u70b9\uff08Clawback\uff09\u4e3a$95,323\u3002<\/p>\n<p>\u8fd9\u610f\u5473\u7740\uff0c\u5982\u679c\u4f60\u7684\u51c0\u6536\u5165\u8d85\u8fc7$95,323\uff0c\u90a3\u4e48\u4f60\u9886\u53d6\u7684OAS\u5c31\u4f1a\u88ab\u9010\u6b65\u6263\u51cf\u3002\u6240\u4ee5\uff0c\u5982\u679c\u4f60\u662f\u9ad8\u6536\u5165\u7684\u9000\u4f11\u4eba\u58eb\uff0c\u89c4\u5212\u6536\u5165\u7684\u65f6\u5019\u4e00\u5b9a\u8981\u628a\u8fd9\u4e2a\u95e8\u69db\u8003\u8651\u8fdb\u53bb\u3002<\/p>\n<p><strong>7. \u89c4\u5b9a\u5229\u7387\u7ef4\u63013%<\/strong><\/p>\n<p>\u6700\u540e\uff0c2026\u5e74\u7b2c\u4e00\u5b63\u5ea6CRA\u89c4\u5b9a\u5229\u7387\u7ef4\u63013%\uff0c\u5f71\u54cd\u96c7\u5458\u548c\u80a1\u4e1c\u7684\u5e94\u7a0e\u798f\u5229\u3001\u4f4e\u606f\u8d37\u6b3e\u53ca\u5176\u4ed6\u76f8\u5173\u65b9\u4ea4\u6613\u3002<\/p>\n<p>\u8fd9\u610f\u5473\u7740\uff0c\u5982\u679cCRA\u6b20\u4f60\u94b1\uff0c\u4ece2026\u5e741\u67081\u65e5\u8d77\uff0c\u5229\u7387\u4e3a5%\uff08\u57fa\u51c6\u5229\u7387 +2%\uff09\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u52a0\u62ff\u5927\u6253\u5de5\u4eba\u6ce8\u610f\u5566\uff01 \u52a0\u62ff\u5927\u5c40\uff08CRA\uff09\u672c\u5468\u516c\u5e03\u4e862026\u5e74\u6700\u65b0\u7684\u7a0e\u52a1\u6570\u636e\uff1a\u8054\u90a6\u7a0e\u9636\u3001\u57fa\u672c\u514d\u7a0e\u989d\u3001CPP\u3001TFSA\u3001RRSP\u3001OAS\u7b49\u91cd\u8981\u6570\u5b57\u5168\u7ebf\u8c03\u6574\u3002 2026\u5e74\uff0cCRA\u4f7f\u7528\u7684\u901a\u80c0\u6307\u6570\u662f2%\uff08\u53bb\u5e74\u662f&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[131],"tags":[],"class_list":["post-94207","post","type-post","status-publish","format-standard","hentry","category-canada"],"_links":{"self":[{"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/posts\/94207","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/comments?post=94207"}],"version-history":[{"count":0,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/posts\/94207\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/media?parent=94207"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/categories?post=94207"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/tags?post=94207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}