{"id":333,"date":"2021-02-19T07:22:34","date_gmt":"2021-02-19T07:22:34","guid":{"rendered":"https:\/\/mzcpatax.com\/%e4%b8%aa%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e%e5%b7%a5%e4%bd%9c%e7%9b%b8%e5%85%b3%e8%b4%b9%e7%94%a8%e6%8a%b5%e6%89%a3%e8%af%a6%e8%a7%a3%ef%bc%81\/"},"modified":"2022-02-14T20:12:42","modified_gmt":"2022-02-14T20:12:42","slug":"how-to-deduct-work-related-expenses-from-personal-income-tax","status":"publish","type":"post","link":"https:\/\/mzcpatax.com\/zh-hans\/how-to-deduct-work-related-expenses-from-personal-income-tax\/","title":{"rendered":"\u4e2a\u4eba\u6240\u5f97\u7a0e\u5de5\u4f5c\u76f8\u5173\u8d39\u7528\u62b5\u6263\u8be6\u89e3"},"content":{"rendered":"\n<p class=\"has-text-align-center\"><strong>\u524d\u8a00<\/strong><\/p>\n\n\n\n<p>\u75ab\u60c5\u671f\u95f4\uff0c\u5f88\u591a\u4f01\u4e1a\u90fd\u5b9e\u884c\u5728\u5bb6\u529e\u516c\uff0c\u7a0e\u5b63\u5c06\u81f3\uff0c\u5f88\u591a\u4eba\u6216\u8bb8\u4f1a\u6709\u7591\u60d1\u5728\u5bb6\u529e\u516c\u5230\u5e95\u53ef\u4ee5\u62b5\u6263\u54ea\u4e9b\u8d39\u7528\u5462\uff1f\u672c\u5468\u94ed\u667a\u6ce8\u518c\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u56e2\u961f\u7ed9\u5927\u5bb6\u5206\u4eab\u4e00\u4e0b\u5458\u5de5\u53ef\u4ee5\u62b5\u6263\u7684\u76f8\u5173\u8d39\u7528\u7c7b\u522b\uff01<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>\u57fa\u672c\u6982\u51b5<\/strong><\/p>\n\n\n\n<p>\u9996\u5148\uff0c 2020\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u5bb6\u5ead\u529e\u516c\u8d39\u7528\u53ef\u4ee5\u5206\u4e3a\u7b80\u5355\u7533\u62a5\u548c\u8be6\u7ec6\u7533\u62a5\u3002<\/p>\n\n\n\n<p>\u7b80\u5355\u7533\u62a5\uff1a<\/p>\n\n\n\n<p>CRA\u57282020\u5e74\u5ea6\u7b80\u5316\u4e86\u5728\u5bb6\u529e\u516c\u8d39\u7528\u7533\u8bf7\uff0c\u5982\u679c\u60a8\u8fde\u7eed\u56db\u5468\u5728\u5bb6\u5de5\u4f5c\u7684\u65f6\u95f4\u8d85\u8fc7\u4e00\u534a\uff0c\u5373\u53ef\u6309\u6bcf\u5929$2 \u7684\u6807\u51c6\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u51cf\u514d\u3002\u8fd9\u4e2a\u662f\u4e0d\u9700\u8981\u96c7\u4e3b\u8bc1\u660e\uff0c\u6700\u9ad8\u53ef\u4ee5\u51cf\u514d$400\u3002\u5982\u679c\u60f3\u4fdd\u7559\u96c7\u4e3b\u8bc1\u660e\uff0c\u90a3\u4e48\u9700\u8981\u96c7\u4e3b\u7b7e\u5b57T2200s\u8868\u3002<\/p>\n\n\n\n<p>\u8be6\u7ec6\u7533\u62a5\uff1a<\/p>\n\n\n\n<p>\u5982\u679c\u60a8\u5728\u5bb6\u529e\u516c\u8d39\u7528\u8d85\u8fc7$400\u52a0\u5143\uff0c\u60a8\u53ef\u4ee5\u8be6\u7ec6\u7533\u62a5\u5728\u5bb6\u529e\u516c\u8d39\u7528\u7528\u4e8e\u62b5\u7a0e\u3002\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u60a8\u9700\u8981\u96c7\u4e3b\u4e3a\u60a8\u63d0\u4f9bT2200\u8868\u3002<\/p>\n\n\n\n<p>\u518d\u8005\uff0c\u5458\u5de5\u7684\u76f8\u5173\u5de5\u4f5c\u5f00\u9500\u62b5\u6263\uff0c\u53ef\u4ee5\u6309\u4ee5\u4e0b\u4e24\u79cd\u5206\u7c7b\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Commissioned Employee<\/li><li>Salary Employee<\/li><\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong>Commissioned Employee&nbsp;\u5e38\u89c1\u53ef\u62b5\u6263\u8d39\u7528<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>\u4f1a\u8ba1\u548c\u5f8b\u5e08\u8d39\uff0c\u5e7f\u544a\u8d39\uff1b<\/li><li>\u6c7d\u8f66\u8d39\u7528\u5305\u62ec\u6298\u65e7\uff0c\u6c7d\u8f66\u8d37\u6b3e\u5229\u606f\uff1b<\/li><li>\u9910\u996e\u5a31\u4e50\u8d39 \uff08\u96c7\u4e3b\u8981\u6c42\u51fa\u5dee\u8fde\u7eed12\u4e2a\u5c0f\u65f6\u4ee5\u4e0a\u4ea7\u751f\u7684\u8d39\u7528\uff0c\u4e00\u822c\u662f\u79bb\u5f00\u672c\u5730\u4e86);&nbsp;<\/li><li>\u51fa\u5dee\u7684\u4f4f\u5bbf\u8d39\uff0c\u505c\u8f66\u8d39 \uff08\u4e0d\u5305\u62ec\u5e73\u5e38\u4e0a\u73ed\u7684\u505c\u8f66\u8d39\uff0c\u8d85\u901f\u7f5a\u91d1\u7b49);<\/li><li>\u65e5\u5e38\u7528\u54c1\uff0c\u5305\u62ec\u90ae\u7968\uff0c\u58a8\u76d2\uff0c\u5730\u56fe\uff0c\u5b57\u5178 \uff08\u4e0d\u5305\u62ec\u884c\u674e\u7bb1\uff0c\u8ba1\u7b97\u5668\u7b49);<\/li><li>\u7535\u8bdd\u8d39\u5305\u62ec\u957f\u9014\u7535\u8bdd\u8d39\uff0c\u6216\u8005\u6309\u6bd4\u4f8b\u62b5\u6263\u90e8\u5206\u624b\u673a\u8d39\u7528&nbsp;\uff08\u4e0d\u80fd\u62b5\u6263\u5bb6\u5ead\u7535\u8bdd\u7684\u57fa\u672c\u6708\u8d39); \u5982\u679c\u624b\u673a\u662flease\u7684\u8bdd, \u4e0d\u53ef\u4ee5\u62b5\u6263\u5f00\u901a\u8d39\uff0c\u4f46\u662f\u82b1\u8d39\u53ef\u4ee5\u6309\u6bd4\u4f8b\u62a5\u4e00\u70b9\uff1b<\/li><li>\u4e0d\u80fd\u62b5\u6263\u7f6e\u88c5\u8d39\uff0c\u4e0d\u80fd\u62b5\u6263\u5c0f\u7684\u5668\u6750\u5de5\u5177\uff0c\u9664\u975e\u662f\u7279\u6b8a\u5de5\u79cd;<\/li><li>\u804c\u4e1a\u62cd\u7167\u8d39\uff0c\u5982\u679c\u804c\u4e1a\u5fc5\u987b\u8981\u6c42\u7684\u662f\u53ef\u4ee5\u62b5\u6263;<\/li><li>\u5982\u679c\u66ff\u5ba2\u6237\u4ed8\u4e86\u4e00\u4e9bX\u5173, \u5fc3\u7535\u56fe, \u6216\u8005\u5173\u4e8eunderwriting\u7684, \u90fd\u662f\u53ef\u4ee5\u62a5\u7684;<\/li><li>\u7535\u8111\uff0c\u624b\u673a\uff0c\u5176\u4ed6\u5c0f\u578b\u5668\u6750:&nbsp;\u5982\u679c\u662f\u79df\u7684\u60c5\u51b5\u4e0b\uff0c\u90e8\u5206\u8fd9\u4e9b\u8d39\u7528\u53ef\u4ee5\u6309\u6bd4\u4f8b\u62b5\u6263\uff1b\u5982\u679c\u662f\u4e70\u7684\u60c5\u51b5\u4e0b\uff0c&nbsp;\u624b\u673a\uff0c\u7535\u8111\uff0c\u4f20\u771f\u673a\u7b49\u6210\u672c\u4e0d\u80fd\u7b97\u8d39\u7528, \u501f\u6b3e\u4e70\u8fd9\u4e9b\u4ea7\u54c1\u7684\u5229\u606f\u4e5f\u4e0d\u80fd\u62b5\u6263\uff0c\u540c\u65f6\u4e5f\u4e0d\u80fd\u6298\u65e7\uff1b<\/li><li>\u7ed9\u52a9\u7406\u4ed8\u7684\u5de5\u8d44\u662f\u53ef\u4ee5\u62b5\u6263\u7684;<\/li><li>\u5982\u679c\u662f\u8ddf\u63d0\u6210\u6536\u5165\u76f8\u5173\u7684\u529e\u516c\u5ba4\u7684\u79df\u51ed\u8d39\uff0c\u662f\u53ef\u4ee5\u62b5\u6263\u7684;<\/li><li>\u57f9\u8bad\u8d39\uff0c\u804c\u4e1a\u76f8\u5173\u7684\u8d39\u7528\u662f\u53ef\u4ee5\u62b5\u6263\u7684\u3002\u5982\u679c\u662f\u4e0d\u76f8\u5173\u7684\u4e0d\u80fd\u62b5\u6263\uff0c\u4f46\u662f\u6709\u7684\u53ef\u4ee5\u62b5\u6263tuition tax credit;<\/li><li>\u51fa\u5dee\u8d39\uff0c\u8ddf\u6323\u63d0\u6210\u76f8\u5173\u7684\u8d39\u7528\u662f\u53ef\u4ee5\u5168\u90e8\u62b5\u6263, \u4f8b\u5982, \u673a\u7968,\u8f66\u8d39\u7b49<\/li><li>\u53ef\u4ee5\u6309\u6bd4\u4f8b\u62b5\u6263\u5bb6\u5ead\u529e\u516c\u5ba4\u7684\u6c34\uff0c\u7535\uff0c\u6696\uff0c\u7ef4\u4fee\u8d39\uff0c\u5730\u7a0e\uff0c\u548c\u623f\u5c4b\u4fdd\u9669\uff1b\u4f46\u662f\u4e0d\u80fd\u62b5\u6263\u8d37\u6b3e\u5229\u606f\u6216\u8005\u623f\u5c4b\u6298\u65e7\u3002\u5982\u679c\u5f53\u5e74\u6536\u5165\u62b5\u6263\u53d8\u4e3a\u96f6\uff0c\u53ef\u4ee5carry forward\u5230\u4e0b\u4e00\u5e74\u518d\u62b5\u6263\uff0c\u524d\u63d0\u662f\u8fd8\u662f\u540c\u4e00&nbsp;\u4e2a\u5c4b\u4e3b\u3002\u5bb6\u5ead\u529e\u516c\u5ba4\u4e0d\u80fd\u4ea7\u751f\u96c7\u4f63\u6536\u5165\u4e8f\u635f\u3002<\/li><\/ol>\n\n\n\n<p class=\"has-text-align-center\"><strong>Salary Employee \u5e38\u89c1\u62b5\u6263\u8d39\u7528<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>\u7279\u6b8a\u60c5\u51b5\u4e0b\u7684\u4f1a\u8ba1\u548c\u5f8b\u5e08\u8d39\uff1b<\/li><li>\u6c7d\u8f66\u8d39\u7528\u5305\u62ec\u6298\u65e7\uff0c\u6c7d\u8f66\u8d37\u6b3e\u5229\u606f\uff1a&nbsp;\u5fc5\u987b\u7b26\u5408\u4ee5\u4e0b\u6761\u4ef6\uff1a&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a\uff09\u60a8\u7ecf\u5e38\u88ab\u8981\u6c42\u5728\u96c7\u4e3b\u529e\u516c\u5ba4\u4ee5\u5916\u7684\u5730\u65b9\u529e\u516c\uff1bb\uff09\u5728\u5458\u5de5\u5408\u540c\u91cc\u9762\u6709\u6807\u660e\u5fc5\u987b\u81ea\u5df1\u4ed8\u81ea\u5df1\u8f66\u7684\u8d39\u7528;c\uff09\u6ca1\u6709\u8f66\u7684\u8865\u52a9d\uff09\u96c7\u4e3b\u7b7e\u5b57\u7684T2200<\/li><li>\u5dee\u65c5\u8d39\u53ef\u4ee5\u62b5\u6263\uff0c\u5305\u62ec\uff1a\u5403\uff0c\u559d\uff0c\u4f4f\u5bbf\uff0c\u4ea4\u901a\u5de5\u5177\u7b49\u8d39\u7528\uff0c\u9664\u975e\u7b26\u5408\u4e0a\u8ff0\u56db\u4e2a\u6761\u4ef6\uff1b<\/li><li>\u505c\u8f66\u8d39\uff08\u4e0d\u5305\u62ec\u5e73\u5e38\u4e0a\u73ed\u7684\u505c\u8f66\u8d39\uff0c\u8d85\u901f\u7f5a\u91d1\u7b49)\uff1b<\/li><li>\u529e\u516c\u7528\u54c1\u4e5f\u662f\u7b26\u5408\u4ee5\u4e0b\u6240\u6709\u6761\u4ef6\u624d\u80fd\u62b5\u6263\uff1a-\u5728\u5458\u5de5\u5408\u540c\u91cc\u9762\u6709\u6807\u660e-\u8fd9\u4e9b\u529e\u516c\u7528\u54c1\u662f\u76f4\u63a5\u4e0e\u5de5\u4f5c\u76f8\u5173\u7684-\u96c7\u4e3b\u6ca1\u6709\u62a5\u9500\u8fc7-\u96c7\u4e3b\u7b7e\u5b57\u7684T2200<\/li><li>\u7535\u8111\uff0c\u7535\u8bdd\u7b49\u5176\u4ed6\u5c0f\u5668\u6750\u7684\u62b5\u6263;a) 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