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TOSI案例范文-加拿大家庭進行稅收籌劃

發布時間:2020-11-04 16:14:26 閱讀:1112

案例簡介

  • 作者:致遠教育
  • 導讀:稅法和稅務籌劃一直以來都是熱門的行業,由于近些年對于稅務人才的需求越來越大,稅法專業成為了當下最火爆的留學專業之一。發達國家由于稅收和法律體系相對完善,法律的條文相較于其他國家而言也更加的細致和有操作性,因此,前往英、美亦或是加拿大等國攻讀稅法專業是一個不錯的選擇。
  • 字數:1979 字
  • 預計閱讀時間:6分鐘

案例詳情

稅法和稅務籌劃一直以來都是熱門的行業,由于近些年對于稅務人才的需求越來越大,稅法專業成為了當下最火爆的留學專業之一。發達國家由于稅收和法律體系相對完善,法律的條文相較于其他國家而言也更加的細致和有操作性,因此,前往英、美亦或是加拿大等國攻讀稅法專業是一個不錯的選擇。

就拿美國來說吧,紐約大學和喬治敦大學一直以來都是攻讀稅法專業的大熱學校。今天的范文就來談談稅收籌劃這個話題。由于各個國家都有自己獨立的稅收體系,今天我們將以加拿大2018年開始實施的Tax on Split Income(TOSI)為例來介紹如何為一個中產的加拿大家庭進行稅收籌劃。

加拿大家庭進行稅收籌劃

TOSI的引入對很多的加拿大家庭每稅務規劃和稅收成本的計算都產生了巨大的影響??偟膩碚f,TOSI法則規定對于那些沒有工作的人所取得的收入,比如從家族基金會取得的股票紅利都適用于高稅率,而對于那些有工作的人則適用低稅率甚至不征稅。加拿大引入該稅收條款的目的是增加富裕階層的稅務負擔并且保護中產階層。但是,事實是否如此呢?我們還需要看具體的案例。

首先,我們來介紹一下今天Case :

A dentist runs his medical practice through a corporation in Nova Scotia which is owned by his Family Trust. For 2018 the following is pertinent data for the Corporation:

  • Corporate Taxable Income $785,000
  • Small Business Deduction available$500,00
  • Active Business Income $285,00
  • Dividends paid to Family trust $450,000

The client is not available for questions as he is vacationing and therefore, you may have to make some assumption in attempting to answer his questions. Please state any of these assumptions. The beneficiaries for the Family Trust include the dentist, his spouse, his 21-year-old daughter,his 19-year-old son and his 14-year-old daughter. The dentist has taken a salary of $200,000 from the corporation for 2018; none of the other family members have taxable income for 2018 or any deductions for 2018.

接下來是具體的questions:

Q1. Please determine what his corporate taxes will be for 2018 based on the data he provided?

Corporate taxes for 2018 = 500,000*3% (provincial tax) +28,5000*16%(provincial tax)+785,000*10% (federal tax) = $139,100

上面計算所用的稅率參考下表

稅率參考表

Q2. Help him in deciding how to allocate the dividends paid to his family trust and what the tax consequences would be for each of the family members based on your recommendation, which of course would be made in consideration of the new Tax on Split Income rules?

這個問題顯然是比較復雜的,由于這對夫婦年齡低于65周歲,并且他們的第一和第二個孩子的年齡都大于17周歲,基于這些基本信息我們需要做一些合理的假設。假定,這兩個已經在上大學的孩子都有一份兼職的工作并且平均每周工作20小時,那么每一個家庭成員基于TOSI稅法準則需要具體負擔的稅費為:

1) The dentist:dividends or other income (such as redemption proceeds on the redemption of his preferred shares) received by the dentist will not be subject to TOSI because he was actively engaged on a regular, continuous, and substantial basis in the business in at least five prior taxation years;

2) His wife: dividends received by his spouse will be subject to TOSI and taxed at the top marginal rate (thereby eliminating any tax benefit of income splitting with her);

3) The 21-year-olddaughter: dividends received by his 21-year-old daughter will be subject to the reasonableness test to determine how much, if any, of those dividends will be subject to TOSI and taxed at the top marginal rate (thereby potentially eliminating any tax benefit of income splitting with her);

4) The 19-year-old son: dividends received by his 19-year-old son will be subject to the reasonableness test to determine how much, if any, of those dividends will besubject to TOSI and taxed at the top marginal rate (thereby potentially eliminating any tax benefit of income splitting with her);

5) The 14-year-olddaughter: dividends received by 14-year-old daughter will be subject to TOSI and taxed at the top marginal rate (thereby eliminating any tax benefit of income splitting with her);

接下來是為這個家庭提出的稅收籌劃建議,由于他們最小的孩子小于17周歲并且沒有工作,根據TOSI規則小于17 歲的公民收到的dividend需要按照最高的稅率來支付稅金即45.3%,因此這個牙醫需要避免讓最小的孩子收到任何dividend收入。最優的方案是allocate家族基金收到的紅利給自己和自己兩個有兼職工作的孩子?;蛘?,更極端的情況則是,我們假設這個家庭除了牙醫本人外其他成員都不工作,那么則可以把所有$450,000 的dividend都劃到男主人自己的名下,由于他有一份穩定的全職工作,則可以避免為這$450,000 的紅利收入支付個人所得稅。

情況1:As a result of the new TOSI rule, the dentist should allocate the dividend of $450,000 to himself, his 21-year-old daughter and his 19-year-old son to enjoy the tax benefit ofincome splitting. While allocating the dividend to his spouse and 14-year-olddaughter will lead to a marginal tax rate of 45.3%. Since the dentist has drawn salary of $200,000 from the company, he should allocate $450,000 evenly to his 21-year-old daughter and his 19-year-old son to enjoy the tax benefit.

情況2:If we assume a more extreme but also possible case that all their children are still in school and not worked an average of 20 hours per week while the business is operating; In this scenario, the physician’s spouse and their 3 children will be all subject to TOSI and taxed at the top marginal rate. Therefore, he should only allocate the dividend of $450,000 to himself.

Q3. He is scheduling a meeting with his local Member of Parliament, and to prepare for this, he is interested in what your recommendation would have been if these new rules?

Under the old rules, dividends paid by the company to the Family Trust and distributed by the Family Trust to the three children were taxed at significantly lower rates than if they had been paid to the dentist and taxed at him comparatively high rates (and in some cases the dividends were not subject to any income tax by virtue of various tax credits available to the daughters). Therefore, with the new rules, the increase in his totally family personal taxes is $450000*45.3%=$203850

Q4. He was reading that these new rules were aimed at the wealthy not the middle class, he would like some very brief comments from you as to your opinion on whether these rules are only affecting the wealthy and not the middle class, he is going to use your opinion in his discussion with the Member of Parliament, so he asked that you provide him a good understanding of why you came to such an opinion.

The new rule is not only affecting the wealthy but also affecting the middle class. At a first glance, using TOSI, the government is trying to protect the benefit of working class and the middle class as they do not have the easy access to tax saving facilities compared to the wealthy class. 

However, having a second thought, this could actually achieve the opposite and hurt the benefit of middle class. With the US is currently cutting it corporate taxes, the Canadian companies/wealthy class would have the incentive to relocate to the US or shift their profit outside of Canada, as a consequence, the employment opportunities provided by these wealthy class and their company would be reduced and causing some of the middle class lose their jobs. 

It is not hard to see that with the new TOSI rule, the only party that would benefit from the rule will be the tax planning professionals as people would have increasing demand for tax planning.

Q5. Finally, the dentist expects some new inputs to help him better allocate family wealth, if you have any tax planning ideas for him please include them?

Pay reasonable salaries to family members

Let his family members to get involved in the business operations (such as his wife) and leave records so that to be excluded from TOSI

Prescribed rate loan strategies

Establishing complicated pension trust such as RCA, IPP and etc.

通過對這個case的分析,同學們可以看到稅收籌劃對于一個家庭or企業來說是多么的重要?;I劃合理可以為這個家庭大大降低稅務負擔,而相反則會增加這個家庭的稅負。盡管每個國家的稅收體系有所不同,但是世界各國所設立的稅種和基于這些稅種而衍生出的稅收籌劃的方式還是大同小異的。因此,這個加拿大稅收籌劃的案例應該有一定的借鑒作用。今后我們還會介紹其他國家更多不同的稅務類案例,希望能給同學們提供更多的答題思路。

其他案例

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