CHILD-CARE EXPENSES TAX RELIEF CHART (from the Federal Child Support Guidelines: The Complete Workbook)

Please download to get full document.

View again

All materials on our website are shared by users. If you have any questions about copyright issues, please report us to resolve them. We are always happy to assist you.
 16
 
  CHILD-CARE EXPENSES TAX RELIEF CHART (from the Federal Child Support Guidelines: The Complete Workbook) These materials were provided by Mr. Justice D.E.W. Mcintyre, Court of Queen's Bench for Saskatchewan,
Related documents
Share
Transcript
CHILD-CARE EXPENSES TAX RELIEF CHART (from the Federal Child Support Guidelines: The Complete Workbook) These materials were provided by Mr. Justice D.E.W. Mcintyre, Court of Queen's Bench for Saskatchewan, Regina Saskatchewan and Madam Justice Y. Wilkinson, Court of Queen's Bench for Saskatchewan, Saskatoon, Saskatchewan for the Saskatchewan Legal Education Society Inc. seminar, Child Support Guidelines Update, May, 1998. .+. Department of Justice Canada Canad~ Mlnlst~re de la Justice Canada Federal Child Support Guidelines: The Complete Workbook Child-care Expenses Tax Relief Chart To estimate tax relief for child-care expenses Before you start There are specific rules about who is eligible to claim a deduction for child-care expenses. You may wish to refer to the Revenue Canada Income Tax Guide for more information. Note: In this chart, children refers to the children for whom the parents are calculating child support, not the children from any other relationship. Use this chart with forms 2A and 2B when you want to find out the estimated amount of tax relief for a parent who is eligible to claim a deduction for childcare expenses. Please note that the chart assumes that the parent claiming this deduction is claiming the equivalent-to-spouse deduction for a child (and any provincial family tax benefits or single-parent tax benefits) and, when applicable, the Child Tax Benefit and the Lignes directrices' federales sur les pensions alimentaires pour enfants : Cahier d'application detaiiie Grille des allegements fiscaux pour frais de garde Pour estimer l'allegement fiscal pour frais de garde Avant de commencer Des regles precises regissent la deduction des frais de garde d'enfants. Consultez Ie Guide d'impot de Revenu Canada pour plus de renseignements. Nota: Dans cette grille, «enfants» designe les enfants pour qui les parents calculent Ie montant de la pension alimentaire, et non les enfants issus de toute autre union. Utiliser cette grille parallelement aux formulaires 2A et 2B pour estimer Ie montant de l'allegement fiscal du parent qui peut deduire les frais de garde. Veuillez noter que, dans cette grille, on suppose que Ie parent qui deduit ces frais demande l'equivalent du montant pour conjoint (et tout avantage fiscal provincial consenti ala famille biparentale ou monoparentale) et, s'il y a lieu, la prestation fiscale pour enfants et Ie credit pour la taxe sur les produits SASKATCHEWAN 1 Goods and Services TaxlHannonized Sales Tax (GSTIHST) credit for the children. This chart will provide you with an estimate only. Please consult a tax specialist to calculate a more exact amount. Documents to have ready the most recent federal income tax return for the parent who is eligible to claim a tax deduction for child-care expenses; the Revenue Canada notice of assessment; pay slips or other income records, if applicable; and the total amount of child-care expenses paid for the children. Please note that a parent's latest income tax return may no longer be an accurate reflection of that parent's income or of child-care expenses. If a parent's income has changed significantly since the start of the year or if child-care expenses have changed, you may need to do a draft tax form with the new numbers before you use this chart. How to use this chart 1. Find the Child-care Expenses Tax Relief Chart for the province or territory in which the parent claiming the deduction lives. 2. Find the chart for the total number of children in that parent's care for whom you are calculating child support. et services/taxe de vente harmonisee (TPSiTVH) pour enfants. Le montant fourni par cette grille n'est qu'une estimation. Veuillez consulter un specialiste de l'imp6t pour Ie calculer de fa~on plus exacte. Documents aavoir aportee de la main : Ia demiere declaration de revenus federale du parent qui peut deduire des frais de garde; l'avis de cotisation de Revenu Canada; un talon de cheque de paye ou d'autres documents de revenu, s'il y a lieu; et Ie montant total des frais de garde payes pour Ies enfants. Veuillez noter que la demiere declaration de revenus d'un parent peut ne pas erre Ie reflet exact de son revenu ou des frais de garde. Si Ie revenu ou Ies frais de garde d'un parent ont change de fa~on significative dans la demiere annee, il serait preferable, pour Ies fins de l'exercice, de remplir un brouillon de declaration de revenus et d'y inscrire les nouveaux chiffres avant d'utiliser cette grille. Comment utiliser cette grille 1. Prenez la grille des allegements fiscaux pour frais de garde de la province ou du territoire ou habite Ie parent demandant Ia deduction. 2. Dans cette grille, trouvez Ie nombre total d'enfants dont ce parent a la garde et pour qui vous calculez Ie montant de la pension alimentaire. 2 For example, Anne and Martin are getting a divorce and Anne has custody of their three children. Anne is eligible to claim a deduction for child-care expenses for only one child. Use the Child-care Expenses Tax Relief Chart for three children because that is the total number of children in Anne's custody.. Par exemple : Anne et Martin sont en voie de divorcer et Anne a la garde de leurs trois enfants. Anne peut deduire les frais de garde d'un seul enfant. Utilisez la grille des allegements fiscaux pour frais de garde de trois enfants parce que c'est Ie nombre total d'enfants dont Anne a la garde. 3. Find the amount of child-care expenses 3. Trouvez Ie montant des frais de garde a on line 214 of the parent's federal la ligne 214 de la declaration de income tax return. Then, find this revenus federale du parent. Ensuite, amount in the chart by looking down retrouvez ce montant dans la colonne de the left-hand column of the chart. You gauche de la grille. Vous devrez peutmay have to round this amount to the etre arrondir ce montant au chiffre Ie closest number listed in the chart. For plus pres trouve dans cette colonne. instance, if child-care expenses are Par exemple, si les frais de garde sont $4,985, you would look on the line de $, allez ala ligne $. marked $5,000. Draw a line across the Sous ce montant, tirez un trait d'un cote page under this amount. al'autre de la page. 4. Find the income figure on line 150 of 4. Trouvez Ie montaat du revenu ala ligne the parent's federal income tax return. 150 de la declaration de revenus Then, find this amount on the chart by federale du parent. Dans la grille, retroulooking across the top columns. You vez ce montant sur la premiere ligne, may have to round this amount to the au-dessus des colonnes. Vous devrez closest number listed in the chart. Now peut-etre arrondir ce montant au chiffre draw a line down that column. You will Ie plus pres trouve sur cette ligne. TIrez find the estimated amount of tax relief un trait Ie long de cette colonne. Le the parent re,ceives for child-care montant estimatif des allegements fisexpenses where the two lines you have caux pour frais de garde, dont beneficie drawn meet. Ie parent, se situe au point d.e rencontre des traits que vous avez tires. ) 5. In the workbook, write the estimated 5. Dans Ie cahier d'application, inscrivez Ie amount of tax relief for child-care montant estimatif de l'allegement fiscal expenses on line a) in the box for line pour frais de garde ala ligne a) de l'en- 31 in the Line-by-line Help of either cadre de la ligne 31, que vous trouverez Form 2A or 2B. dans les notes explicatives des formulaires 2A et 2B. 3 SASKATCHEWAN. Dependent Child in Family /1 enfant it charge dans la famille ltimated Tax Relief by Income of Custodial Parent and Amount of Child Care Expense Paid A'lIegement fiscal estlme selon Ie revenu du parent ayant la garde des enfan:s et Ie montant de frals de garde verse Child Carel Frals de garde(s) Dependent Children in Family / 2 enfants it charge dans la famille Estimated Tax Relief by Income of Custodial Parent and Amount of Child Care Expense Paid Allegement fiscal estime selon Ie revenu du parent ayant la garde des enfants et Ie montant de frais de garde verse Child Carel Frals de garde(s) ~' ; Dependent Children in Family /3 enfants it charge dans la famille Estimated Tax Relief by Income of Custodial Parent and Amount of Child Care Expense Paid Allegement fiscal estime seron Ie revenu du parent ayant la garde des enfants et Ie montant de frais de garde verse Child Carel Frals de garde(s) ) SASKATCHEWAN 4 Dependent Children in Family /4 enfants a charge dans la famille Estimated Tax Relief by Income of Custodial Parent and Amount of Child Care Expense Paid Allegement fiscal estime selon Ie revenu du parent ayant la garde des enfants et Ie montant de frals de garde verse Child Carel Frals d, garde ($)
Related Search
We Need Your Support
Thank you for visiting our website and your interest in our free products and services. We are nonprofit website to share and download documents. To the running of this website, we need your help to support us.

Thanks to everyone for your continued support.

No, Thanks