2009 納稅申報抵扣除額(Tax Credits on 2009 Tax Returns)

 

加拿大聯邦政府鼓勵屋主翻修(renovate)自己的屋子以振興國內的產業，所以2009年1月27日起到2010年2月1日止有翻修自己的屋子之屋主，可以持收據到明年(2010)3月的納稅申報時作抵扣除額之用。

所以我也利用暑假7月初的空檔與老公合作翻修陽光屋的屋頂(一點點面積，不見得有人要做，請人不易，就自己動工了)。還好有一位好鄰居>>>Mr. Jam看我釘錯方式，好意指正我的錯誤還教我如何排列屋瓦片，否則$400多買的瀝青瓦(Roofing Shingles)就要報銷了! 原會漏水的陽光屋，今年冬天來臨的雨季，我就不用擔心了!

  

 

雖然累了半個月(利用一星期兩天的假日來做)，看到煥然一新的陽光屋屋頂，大有成就感(第一次做此種粗活)。>>>>>>>>

據說加拿大此種瀝青瓦(Roofing Shingles)，壽命約15年，我看以下車庫的舊屋頂，最少有20年沒換了，趁還剩下數片的瀝青瓦(Roofing Shingles)，就太嚴重的部份補一補吧! 我的結論是>>屋頂旁不要有大樹，哪怕是中小型樹，它們掉落的樹葉，足以讓此種瀝青瓦(Roofing Shingles)壽命減短5年以上。>>>>>>

許多住在加拿大的居民，到現在大家仍存有疑慮>>>對哪種才算合乎聯邦政府的翻修標準，所以以下的資訊 (文章摘自：加拿大當地免費報紙 Newsleader  08/13/2009     ) ，可以供大家清楚了解內容>>>>

There is still a lot of confusion around the elibibility(合格) for the federal home renovation tas credit. At this time, the credit has not been legislated in the Income Tax Act, nor has draft legislation(制定) been released, but some information is available on the federal website. Canadian homeowners can claim a 15 per cent  nonrefundable tax credit for the eligible(合格的) expenditures(支出) exceeding(超過) $1000, but not more than $10000, which works out a maximum of a $1,350 credit.  The tas credit can be claimed on 2009 tax returns.

Eigible expenses(合格的費用):   *Windows and doors   *New carpet or hardwood floors   *New furnace(暖氣爐)， boiler( 汽爐)，woodstove，fireplace，ater softener，water heater，or oil tank   *Permanent home ventilation systems(通風系統) *Central air conditioner(中央空調系統) *Permanent reverse osmosis systems   *Septic(化糞) system   *Wells(水井)  *Electrical wiring in the home (e.g., changing from a 100 amp安培 to 200 amp service)   *Home security system (monthly fees do no qualify)   *Solar panels and solar panel trackers(追蹤器) *Painting the house's interior or exterior(房屋內外的噴漆) *Building an addition, garage, deck, garden/storage shed, or fence   *Re-shingling a roof(換屋瓦) *A new driveway or resurfacing a driveway(新車道)   *Exterior shutter(屋外活動型遮陽板) and awnings(涼蓬) *Permanent swimming pools   *Permanent hot tub, installation costs   *Pool liners   *Solar heaters and heat pumps for pools (does not include solar blankets)   *Landscaping(景觀美化): new sod(新草坪)、perennial shrubs and flowerw、trees、large rocks、(常年生矮樹與花/樹/大的石塊) 、permanent garden lighting、water fountain、ponds(永久性的園燈/水噴泉/池塘) and retaining wall(擋土牆)   *Associated costs such as installation, permits, professional services, etc.(聯合的費用，例如安裝、准許、專業服務費等) *Fixtures, such as blinds, shades, shutters, lights, ceiling fans,etc.(房屋等的固定裝置，例如百葉窗、遮太陽東西、活動遮板、吊扇等) *Renovating a kitchen, bathroom or basement( 翻修廚房、浴室或地下室)。

Ineligible Expenses(不合格的費用):   *Furniture(家具), appliances(廚房電器用品與器皿), and audio and visual electronics(聽覺與視覺的電子產品)   *Purchasing of tools(工具)   *Carpet cleaning(清洗地毯)   *House cleaning(清洗房屋)   *Maintenance contracts (e.g., furnace cleaning, snow removal, lawn care, etc)(保養契約，例如定期清理暖氣爐、鏟雪、草坪保養等)   *Financing cost(財務費用)

Homeowners should be aware that work performed by electricians, plumbers, carpenters and other professionals qualifies for a tax credit. The work must be  done between Jan. 27, 2009 and Feb. 1, 2010. The tax credit can be claimed on 2009 tax returns and must be of an enduring nature and must be applied to a dwelling(住宅) or land used for personal purposed such has your home or cottage. (屋主需了解這些工程是由電工、水電工、木匠和其他專業人士的完成下才能合格申報抵扣除)>>>>>>>>>>>>>>>>>看來我的如意算盤錯了!

For more information, visit the Canada Revenue Agency website at(如果想更多的訊息，歡迎參閱以下的官方稅務局網站---- http://www.cra-arc.gc.ca/)