[Caribou]

聽說過了family split， 是哪一行啊？

[來杯烈酒]

Caribou 寫道:

聽說過了family split， 是哪一行啊？

大佬，我剛問過，好像不管，軟件自動幫你做。

[Caribou]

來杯烈酒 寫道:

Caribou 寫道: 聽說過了family split， 是哪一行啊？ 大佬，我剛問過，好像不管，軟件自動幫你做。

那就好，可是也應該知道是怎麼做的啊。

[Caribou]

查詢結果，沒有找到。



Income splitting with family members

Income splitting is a tax-planning technique designed to shift income from a taxpayer paying a high rate of tax to another taxpayer within the family unit paying tax at a lower rate. Unfortunately, there are a number of legislative provisions—“attribution rules” and other anti-avoidance measures—designed to prevent saving taxes by shifting income between taxpayers.

Permitted arrangements

There are still a number of legitimate tax-planning arrangements that can be used to effectively redistribute income in a family unit:

Have your business pay a reasonable salary to your spouse or common-law partner or children (see topic 5).
Make contributions to a spousal RRSP (see topic 55).
Invest child tax benefit payments in your child’s name (see topic 97).
Share CPP payments (see topic 112).
Pension income splitting (see topic 71).
Have the higher income spouse or common-law partner assume most or all of the personal household expenses, leaving the person with the lower income with as much disposable income as possible to invest.
Transfer or sell assets to family members for FMV consideration (see topic 109).
Gift to minor children capital assets that are appreciating in value so they can earn capital gains not subject to
attribution (see topic 109). However, watch certain capital gains on private company shares (see topic 114).
Make an income splitting loan (see topic 109).
Use a management company. However, if the management company provides services to a professional who provides tax-exempt services under the GST, the taxable GST charge will present an absolute increase in cost that may outweigh the income-splitting benefits of the management company.
Create testamentary trusts in your will to split income.25
Contribute to an RESP (see topic 110).
Give cash or other assets to your adult children (see topic 109). Gifts of cash could enable them to maximize their deductible RRSP contributions.
Have your spouse or common-law partner and/or adult children participate in an incorporated business by owning shares acquired with their own funds. This would allow company profits to be distributed to them in the form of dividends.
Take advantage of the fact that income earned on income is not subject to the attribution rules. Although the initial income earned on property loaned to a non-arm’s-length person may be attributed back to the person making the transfer, income earned on that income will not be attributed.
It’s crucial that you confer with your tax adviser, who can review your personal situation and give you advice about which income-splitting strategies best fit your circumstances.

25 See Topic 154 on proposed testamentary trust rules.

[來杯烈酒]

Caribou 寫道:

來杯烈酒 寫道: Caribou 寫道: 聽說過了family split， 是哪一行啊？ 大佬，我剛問過，好像不管，軟件自動幫你做。 那就好，可是也應該知道是怎麼做的啊。

我開始沒有填孩子信息，要填孩子的，才能有Family Cut；

其他的照往年的該填的項目都填上，就OK了

[Caribou]

來杯烈酒 寫道:

Caribou 寫道: 來杯烈酒 寫道: 大佬，我剛問過，好像不管，軟件自動幫你做。 那就好，可是也應該知道是怎麼做的啊。 我開始沒有填孩子信息，要填孩子的，才能有Family Cut； 其他的照往年的該填的項目都填上，就OK了

孩子的是2千多。。。是有的。但是和split 不是一回事啊！

[來杯烈酒]

Caribou 寫道:

來杯烈酒 寫道: Caribou 寫道: 那就好，可是也應該知道是怎麼做的啊。 我開始沒有填孩子信息，要填孩子的，才能有Family Cut； 其他的照往年的該填的項目都填上，就OK了 孩子的是2千多。。。是有的。但是和split 不是一回事啊！

Split的前提好像是家裡必須有一個共同撫養的孩子才可以分攤報稅

[Caribou]

來杯烈酒 寫道:

Caribou 寫道: 來杯烈酒 寫道: 我開始沒有填孩子信息，要填孩子的，才能有Family Cut； 其他的照往年的該填的項目都填上，就OK了 孩子的是2千多。。。是有的。但是和split 不是一回事啊！ Split的前提好像是家裡必須有一個共同撫養的孩子才可以分攤報稅

是的是的是的！是這樣的。