VVMM

tax slips 是报税的主要依据, 就算 cra 来查你, 你如果能出示对应税表上所有的slips, 应该也没有问题.

报税当然不光是按照slips填填那么容易(尽管很多人是如此情况).如果只有被雇佣收入, 税务就比较简单, 但是如果有自雇, 出租, 投资等等, 情况就复杂的多, 不是光几张slips的问题了.

因为会计工作的类别繁多, 不是所有的会计都有非常丰富税务知识. 我以前参加CRA义工培训时, 老师上课说CRA统计义工犯的错还比专业会计少. 这当然是鼓励的话, 并不代表义工比会计强, 因为义工处理的报税是针对低收入家庭, 当然比较简单(robot?)

Post by John_molson2003;2961061

4. Accountants are professional people who should be more knowledgable than normal people in taxation and offer a high quality service to their clients. If we just obtain all the tax slips from clients and enter them into computer like robots, then why should our client pay hundreds of dollar for a T1 instead of buying a tax software for $29.99 and enter all tax slips by themself. They got from what they paid. ;)

VVMM

which one is true?

Post by ch_1001;2961523
thanks especially to john-molson 2003.

also, if the employer reimbursed part or full of the tuition, you can NOT claim education and book amount. (even if you get T2202A from the institution)

"meng-cheng-xiao-chao" definitely doesn't understand the whole thing at all !

Post by John_molson2003;2948102
3. Whether you can claim the education and textbookamount?

According to Page 23 in above link, as you employer reimbursed you$400 tuition fee, you may not be able to claim the education and textbookamount. However, since the guide means that the employer reimburse the cost ofyour education, while your employer only reimburse partial of your tuition cost($400 out of $500 tuition fee not even mention the travel, lodge, coursematerial), I think you still eligible for the education and textbook amount. Ifyou are not sure, you can contact to CRA directly. Be care for not the veryfirst person answer your phone will be able to answer your question but yourneed the answer from a tax specialist in CRA. I have contacted to CRA before onbehalf of my client many times, the low level technician always give me an answerwhich doesn’t make any sense.

Conclusion: if the program is in postsecondary level and last for 3 consecutive weeks with 12hrs involvement eachmonth, you are eligible for education and tuition amount. Thus my answer forthis question in the first post should be correct.

John_molson2003

You are partially right. Yes, the CRA will not audit the person if the T4 she attached is match with the record in CRA's file. However, if CRA conduct an completed audit to her income, then they will ask for her bank statement, credit card statement and all the other document supporting her income and expense. Then in this case, she will have to explain to CRA why the $400 in her bank statement was not included in her T4 or income. (assume the employer reimburse a check to her).

I am not intent to offend anyone in my post. However, I mean if a accounting professional enters all the tax slips mechanically without asking intelligent questions, as the client clearly indicated that she worried about whether the tuition fee, education, textbook amount could be claimed or not, then the accounting professional is acting like a robot.

Regarding whether the education and textbook amount can be claimed or not, I guess Louzhu already obtained her answer from CRA. I didn't contact CRA or tax specialists in my firm for the answer. Maybe Louzhu can share us her oppinion by posting the link for related paragraph in Income Tax Act, pamphlet, bulletin notes from CRA to support her opinion.

Post by VVMM;2970228
你说的对, 如果你的税报错了, CRA是罚你不是罚帮你报税的人.

但是T4错了可不是你的责任了. 大家都是拿着T4报税, CRA手里的T4 应该跟你手里的是一样的, 如果T4上都没有这个数字, 就算CRA来audit你的税又怎么能查得到呢? 如果CRA查出来T4有问题, 会请公司更正的, 我的公司就被联系过.

一般来说, 能不能报学费取决于你手里有没有T2202. 有的话肯定是没问题的. 那个雇主给你的400也应该在你的T4收入里, 理论上应该在最下面加一栏box40, 至于公司的会计有没有加进T4, 如果要保险起见只好自己算算了.

VVMM

well, theoretically you are right but it's very hard for CRA to trace a $400 deposit from a bank statement as "income". There could be any reason for this kind of deposit, Unless CRA can ask the bank to find the copy of the cheque. In reality, it won't worth the time for CRA to do a completed audit on such a small amount. A lot of the time, the auditor will make a judgement objectively when you don't have the proof.

Post by John_molson2003;2972207
You are partially right. Yes, the CRA will not audit the person if the T4 she attached is match with the record in CRA's file. However, if CRA conduct an completed audit to her income, then they will ask for her bank statement, credit card statement and all the other document supporting her income and expense. Then in this case, she will have to explain to CRA why the $400 in her bank statement was not included in her T4 or income. (assume the employer reimburse a check to her).

I am not intent to offend anyone in my post. However, I mean if a accounting professional enters all the tax slips mechanically without asking intelligent questions, as the client clearly indicated that she worried about whether the tuition fee, education, textbook amount could be claimed or not, then the accounting professional is acting like a robot.

Regarding whether the education and textbook amount can be claimed or not, I guess Louzhu already obtained her answer from CRA. I didn't contact CRA or tax specialists in my firm for the answer. Maybe Louzhu can share us her oppinion by posting the link for related paragraph in Income Tax Act, pamphlet, bulletin notes from CRA to support her opinion.

John_molson2003

I am very excited for someone discussing any audit issue with me, and I also want to learn from other people's experience regarding audits.

According to my experience, CRA will conduct a completed audit when they think that a taxpayer's living standard doesn't match with his or her income. For example, a small business owners only report a tiny income, say $30,000 per year, then suddenly after 2 or 3 years, he or she bought a house worthy $500,000 with more than $150,000 down payment and a BMW worthy $50,000 all paid in cash. Since CRA constantly monitor the database of SAQ and Registra for new house owners, they will easily identify the name of the new owner and find the mismatch between his or her income and consumption. Then it is the responsibility of the taxpayer not the CRA to present all the proof for any deposit in the bank statement which not included in the reported income in the previous year tax return. Most people coming to our firm`s tax department to seek help are due to that they are under a completed audit of CRA. One of my former client spent more than $500 in order to buy all the canceled checks, bank statement, credit card statements, and deposited slips etc from RBC because he failed to keep all the copies in his home. So don't worry about that:wink:. If you not CRA cannot find the support evdience for any deposit, say the $400, in your bank statement, from CRA's point, it is definitely your income.:confused:

By the way, don't think only business owner will be picked up by CRA for a completed audit. Now, many Chinese immigrants, who only have employee income and bought a expensive house in Montreal because they sold their house in China, also have the potential of being picked up by CRA for a completed audit. So keep your proof of transferring money from China to Canada, never use the service of people in sinoquebec to exchange your CNY to CAD, as you will found youself in an every embarass condition when CRA come to you.