{"id":424,"date":"2020-12-16T20:46:12","date_gmt":"2020-12-16T20:46:12","guid":{"rendered":"http:\/\/box2091.temp.domains\/~jjjcanad\/cn\/?page_id=424"},"modified":"2026-02-25T11:36:49","modified_gmt":"2026-02-25T11:36:49","slug":"tax-policy-updates","status":"publish","type":"page","link":"https:\/\/www.jjjcanada.com\/cn\/tax-policy-updates\/","title":{"rendered":"2025 \u52a0\u62ff\u5927\u7a0e\u52a1\u653f\u7b56\u66f4\u65b0"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-center fusion-flex-justify-content-center\" style=\"max-width:1352px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_2 1_2 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><div class=\"fusion-text fusion-text-1\" style=\"transform:translate3d(0,0,0);\"><p style=\"margin-bottom: 5px;\">\u591a\u4f26\u591a\u548c\u5bc6\u897f\u6c99\u52a0\u4e13\u4e1a\u62a5\u7a0e<\/p>\n<\/div><div class=\"fusion-separator\" style=\"align-self: flex-start;margin-right:auto;width:100%;max-width:133px;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"border-color:#4b7c42;border-top-width:3px;\"><\/div><\/div>\n<style type=\"text\/css\">@media only screen and (max-width:1024px) {.fusion-title.fusion-title-1{margin-top:10px!important;margin-bottom:15px!important;}}@media only screen and (max-width:640px) {.fusion-title.fusion-title-1{margin-top:10px!important;margin-bottom:10px!important;}}<\/style><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"margin-top:10px;margin-bottom:15px;\"><h1 class=\"title-heading-left\" style=\"margin:0;\">2026 <span lang=\"zh-CN\">\u7a0e\u52a1\u653f\u7b56\u66f4\u65b0<\/span><\/h1><\/div><div class=\"fusion-text fusion-text-2\" style=\"transform:translate3d(0,0,0);\"><p><strong>2026\u7a0e\u5b63\u6709\u54ea\u4e9b\u65b0\u53d8\u5316\uff1f<\/strong><\/p>\n<p>2025\u5e74\u4e2a\u4eba\u7a0e\u622a\u6b62\u65e5\u4e3a<strong>2026\u5e744\u670830\u65e5\u3002<\/strong>\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u5e0c\u671b\u5927\u5bb6\u4e0d\u8981\u5ef6\u8fdf\u62a5\u7a0e\uff0c\u8fd9\u6837\u624d\u80fd\u786e\u4fdd\u53ca\u65f6\u6536\u52302026-27\u5e74\u5ea6\u7684\u5404\u9879\u798f\u5229\u3002\u8fd9\u4e2a\u7a0e\u5b63\uff0c\u6211\u4eec\u540c\u65f6\u63d0\u4f9b\u65e0\u9700\u9884\u7ea6\u968f\u5230\u968f\u62a5\u7684\u9762\u5bf9\u9762\u62a5\u7a0e\u670d\u52a1\u548c24\/7\u8fdc\u7a0b\u62a5\u7a0e\u670d\u52a1\u3002\u5982\u679c\u60a8\u9009\u62e9\u8fdc\u7a0b\u62a5\u7a0e\uff0c\u8bf7\u4f7f\u7528\u6211\u4eec\u7684\u52a0\u5bc6\u62a5\u7a0e\u5e73\u53f0\u3002\u8bf7\u70b9\u51fb\u94fe\u63a5<a href=\"https:\/\/taxonline.jjjcanada.com\/jjj\/index.php\/zh\/jjj_tax_form\"><strong>\u6770\u4e2d\u6770\u7f51\u4e0a\u62a5\u7a0e<\/strong><\/a> (\u7528\u624b\u63d0\u6216\u53f0\u5f0f\u7535\u8111\uff09\uff0c\u521b\u5efa\u4e13\u5c5e\u60a8\u7684\u6770\u4e2d\u6770\u7f51\u4e0a\u62a5\u7a0e\u5e10\u6237\uff0c\u4e0a\u4f20\u76f8\u5173\u6587\u4ef6\uff0c \u6211\u4eec\u53ef\u4ee5\u8fdc\u7a0b\u4e3a\u60a8\u4e13\u4e1a\u62a5\u7a0e\u3002\u8981\u83b7\u5f97\u6280\u672f\u652f\u6301\uff0c\u8bf7\u81f4\u7535<strong> 647-388-9717 <\/strong>\u6216\u7ed9\u6211\u4eec\u53d1\u9001\u7535\u5b50\u90ae\u4ef6<a href=\"mailto:tax@jjjcanada.com\"> <strong> tax@jjjcanada.com<\/strong><\/a><\/p>\n<\/div><div ><style type=\"text\/css\">.fusion-button.button-1 {border-radius:4px;}<\/style><a class=\"fusion-button button-flat fusion-button-default-size button-default button-1 fusion-button-default-span fusion-button-default-type\" target=\"_self\" href=\"https:\/\/www.jjjcanada.com\/cn\/triple-j-tax-online\/\"><span class=\"fusion-button-text\">\u6770\u4e2d\u6770\u7f51\u4e0a\u62a5\u7a0e<\/span><\/a><\/div><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-0{width:50% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-0 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : 3.84%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 3.84%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-0{width:50% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : 3.84%;margin-left : 3.84%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-0{width:100% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : 1.92%;margin-left : 1.92%;}}<\/style><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_2 1_2 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><div style=\"text-align:center;\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\" style=\"margin-bottom:5px;\"><img data-recalc-dims=\"1\" decoding=\"async\" width=\"668\" height=\"269\" title=\"Group-112-2-min\" src=\"https:\/\/i0.wp.com\/www.jjjcanada.com\/cn\/wp-content\/uploads\/2020\/12\/Group-112-2-min.jpg?resize=668%2C269\" class=\"img-responsive wp-image-428\" srcset=\"https:\/\/i0.wp.com\/www.jjjcanada.com\/cn\/wp-content\/uploads\/2020\/12\/Group-112-2-min.jpg?resize=200%2C81&amp;ssl=1 200w, https:\/\/i0.wp.com\/www.jjjcanada.com\/cn\/wp-content\/uploads\/2020\/12\/Group-112-2-min.jpg?resize=300%2C121&amp;ssl=1 300w, https:\/\/i0.wp.com\/www.jjjcanada.com\/cn\/wp-content\/uploads\/2020\/12\/Group-112-2-min.jpg?resize=400%2C161&amp;ssl=1 400w, https:\/\/i0.wp.com\/www.jjjcanada.com\/cn\/wp-content\/uploads\/2020\/12\/Group-112-2-min.jpg?resize=600%2C242&amp;ssl=1 600w, https:\/\/i0.wp.com\/www.jjjcanada.com\/cn\/wp-content\/uploads\/2020\/12\/Group-112-2-min.jpg?fit=668%2C269&amp;ssl=1 668w\" sizes=\"(max-width: 640px) 100vw, 668px\" \/><\/span><\/div><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-1{width:50% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-1 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : 3.84%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 3.84%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-1{width:50% !important;order : 0;}.fusion-builder-column-1 > .fusion-column-wrapper {margin-right : 3.84%;margin-left : 3.84%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-1{width:100% !important;order : 0;}.fusion-builder-column-1 > .fusion-column-wrapper {margin-right : 1.92%;margin-left : 1.92%;}}<\/style><\/div><style type=\"text\/css\">.fusion-body .fusion-flex-container.fusion-builder-row-1{ padding-top : 80px;margin-top : 0px;padding-right : 0px;padding-bottom : 30px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start\" style=\"max-width:1352px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><div class=\"fusion-text fusion-text-3\" style=\"transform:translate3d(0,0,0);\"><p><strong>\u57fa\u672c\u4e2a\u4eba\u91d1\u989d <\/strong>\uff08\u7a0e\u8868\u7b2c30000\u884c\uff09-\u6700\u5927\u91d1\u989d\u589e\u52a0\u5230$ 16,129\u3002<\/p>\n<p><strong>\u5e74\u9f84\u514d\u7a0e\u989d <\/strong>\uff08\u7a0e\u8868\u7b2c30100\u884c\uff09\u2013\u6700\u5927\u91d1\u989d\u589e\u52a0\u5230$ 9,028\u3002<\/p>\n<p><b>\u52a0\u62ff\u5927\u98df\u54c1\u4e0e\u751f\u6d3b\u5fc5\u9700\u54c1\u8865\u52a9<\/b>Canada Groceries and Essentials Benefit (CGEB)<\/p>\n<p>CGEB \u5c06\u4e8e 2026 \u5e74\u53d6\u4ee3\u539f\u6709\u7684 GST\/HST \u9000\u7a0e\u8865\u52a9\u3002<\/p>\n<p>\u2022 <strong>\u4e00\u6b21\u6027\u8865\u52a9\u91d1\u989d<\/strong>\u4e3a\u60a8 2025\u20132026 \u5e74\u5ea6 GST\/HST \u9000\u7a0e\u5e74\u5ea6\u603b\u989d\u7684 50%\uff0c\u6700\u65e9\u5c06\u4e8e 2026 \u5e74\u6625\u5b63\u53d1\u653e\uff0c\u6700\u8fdf\u4e0d\u665a\u4e8e 2026 \u5e74 6 \u6708\u3002<\/p>\n<p>\u2022 <strong>\u589e\u5f3a\u7248\u5b63\u5ea6\u8865\u52a9<\/strong>\uff082026\u5e747\u6708\u8d77\uff09\u5728\u539f GST\/HST \u9000\u7a0e\u57fa\u7840\u4e0a \u63d0\u9ad8 25%, \u4e3a\u671f \u4e94\u5e74\uff08\u81f3 2031 \u5e74\uff09<\/p>\n<p>\u83b7\u5f97\u8865\u52a9\u5fc5\u8981\u6761\u4ef6\uff1a<\/p>\n<p>\u2022 <strong>\u7533\u62a5 2024 \u5e74\u4e2a\u4eba\u7a0e<\/strong> \u2192 \u53ef\u83b7\u5f97\u4e00\u6b21\u6027\u8865\u52a9<\/p>\n<p>\u2022 <strong>\u7533\u62a5 2025 \u5e74\u4e2a\u4eba\u7a0e<\/strong> \u2192 \u53ef\u83b7\u5f97\u81ea 2026 \u5e74 7 \u6708\u5f00\u59cb\u7684\u589e\u5f3a\u7248\u5b63\u5ea6\u8865\u52a9<\/p>\n<p><b>\u9996\u6b21\u8d2d\u623f\u8005\u8ba1\u5212\uff08Home Buyers&#8217; Plan, HBP\uff09<\/b><\/p>\n<p>\u2022 \u6700\u9ad8\u63d0\u6b3e\u989d\u5ea6\uff1a<b>$60,000<\/b><\/p>\n<p>\u2022 \u5fc5\u987b\u5728 <b>15 \u5e74\u5185\u5206\u671f\u507f\u8fd8<\/b><\/p>\n<p>\u2022 \u8fd8\u6b3e\u4ece<b>\u63d0\u6b3e\u540e\u7684\u7b2c 5 \u5e74\u5f00\u59cb<\/b>\uff082024 \u5e74\u5f15\u5165\u7684\u4e34\u65f6\u5bbd\u9650\u653f\u7b56\uff09<\/p>\n<p><b>\u9996\u6b21\u8d2d\u623f\u50a8\u84c4\u8d26\u6237\uff08FHSA\uff09<\/b><\/p>\n<p>\u2022 \u5e74\u5ea6\u4f9b\u6b3e\u4e0a\u9650\uff1a<b>$8,000<\/b><\/p>\n<p>\u2022 \u7ec8\u8eab\u7d2f\u8ba1\u4e0a\u9650\uff1a<b>$40,000<\/b><\/p>\n<p>\u2022 \u672a\u4f7f\u7528\u7684\u5e74\u5ea6\u989d\u5ea6\u53ef\u7ed3\u8f6c\uff08\u6bcf\u5e74\u6700\u591a\u7ed3\u8f6c $8,000\uff09<\/p>\n<p>\u2022 <b>\u4f9b\u6b3e\u53ef\u62b5\u7a0e<\/b><\/p>\n<p>\u2022 \u7b26\u5408\u6761\u4ef6\u7684\u63d0\u6b3e\u514d\u7a0e<\/p>\n<p>\u2022 \u5fc5\u987b\u5728\u4ee5\u4e0b\u65f6\u95f4\u4e4b\u4e00\u5173\u95ed\u8d26\u6237\uff1a\u5f00\u6237\u540e 15 \u5e74\u5185\uff0c\u6216\u5e74\u6ee1 71 \u5c81\u5f53\u5e74\u5e74\u5e95<\/p>\n<p><b>\u9644\u8868 3\uff1a\u8d44\u672c\u6536\u76ca\u6216\u4e8f\u635f\uff08Schedule 3\uff09<\/b><\/p>\n<p>\u65b0\u589e\uff1a<\/p>\n<p><b>15200 \u52a0\u5bc6\u8d44\u4ea7\u5904\u7f6e\u6536\u5165\uff08Proceeds of disposition of crypto-assets\uff09<\/b><\/p>\n<p>\u5fc5\u987b\u5355\u72ec\u7533\u62a5\u6240\u6709\u52a0\u5bc6\u8d44\u4ea7\u5904\u7f6e\u7684\u603b\u6536\u5165\uff0c\u5305\u62ec\uff1a<\/p>\n<p>\u2022 \u51fa\u552e\u52a0\u5bc6\u8d27\u5e01\u6362\u53d6\u73b0\u91d1<\/p>\n<p>\u2022 \u7528\u52a0\u5bc6\u8d27\u5e01\u5151\u6362\u5176\u4ed6\u52a0\u5bc6\u8d27\u5e01<\/p>\n<p>\u2022 \u4f7f\u7528\u52a0\u5bc6\u8d27\u5e01\u8d2d\u4e70\u5546\u54c1\u6216\u670d\u52a1<\/p>\n<p>\u2022 \u8d60\u4e0e\u52a0\u5bc6\u8d27\u5e01\uff08\u89c6\u540c\u5904\u7f6e\uff09<\/p>\n<p>\u2022 \u8f6c\u6362\u4e3a\u7a33\u5b9a\u5e01<\/p>\n<p><b>15301 \u52a0\u5bc6\u8d44\u4ea7\u5904\u7f6e\u7684\u6536\u76ca\u6216\u4e8f\u635f\uff08Gain or loss\uff09<\/b><\/p>\n<p><b>19890 \u6309 100% \u7eb3\u7a0e\u7684\u8d44\u672c\u6536\u76ca<\/b><\/p>\n<p>\u66f4\u65b0\uff1a<\/p>\n<p>\u2022 15199 \u503a\u5238\u3001\u516c\u53f8\u503a\u3001\u501f\u636e\u53ca\u7c7b\u4f3c\u8d44\u4ea7\u7684\u5904\u7f6e\u6536\u5165<\/p>\n<p>\u2022 15300 \u503a\u5238\u3001\u516c\u53f8\u503a\u3001\u501f\u636e\u53ca\u7c7b\u4f3c\u8d44\u4ea7\u7684\u6536\u76ca\u6216\u4e8f\u635f<\/p>\n<p><b>\u751f\u80b2\u6cbb\u7597\u7a0e\u52a1\u62b5\u514dFertility treatment tax credit<\/b><\/p>\n<p>\u81ea <u>2025 \u5e74 1 \u6708 1 \u65e5\u8d77\u5728\u5b89\u7701\u751f\u6548<\/u>\u3002<\/p>\n<p>\u2022 \u53ef\u9000\u8fd8\u7a0e\u989d\u4e3a\u7b26\u5408\u6761\u4ef6\u8d39\u7528\u7684 25%<\/p>\n<p>\u2022 \u6700\u9ad8\u53ef\u7533\u62a5\u8d39\u7528<b> $20,000<\/b><\/p>\n<p>\u2022 \u6700\u9ad8\u53ef\u83b7\u5f97 <b>$5,000 \u9000\u7a0e<\/b><\/p>\n<p><b>\u8868\u683c T2017\uff1a\u8d44\u672c\u8d44\u4ea7\u5904\u7f6e\u9012\u5ef6\u6c47\u603b <\/b><span style=\"background-color: rgba(255, 255, 255, 0);\"><b>Dispositions of Capital Property<\/b><\/span><\/p>\n<p>\u65b0\u589e\uff1a66930 2023 \u5e74\u5728\u5408\u8d44\u683c\u4f01\u4e1a\u8f6c\u8ba9\uff08QBT\uff09\u4e0b\u5904\u7f6e\u8d44\u4ea7\u7684\u9012\u5ef6\u91d1\u989d\uff08\u4e0d\u5305\u62ec QFFP \u548c QSBCS\uff09<\/p>\n<p>\u5220\u9664\uff1a66815 2014 \u5e74\u540e\u81f3 2015 \u5e74 4 \u6708 21 \u65e5\u524d\u5411\u5b50\u5973\u8f6c\u8ba9 QFFP \u7684 2023 \u5e74\u9012\u5ef6\u91d1\u989d\uff0c \u53ca66848 \u6700\u8fd1\u4e00\u6b21\u5728 66815 \u884c\u7533\u62a5\u7684\u9012\u5ef6\u91d1\u989d<\/p>\n<p><strong style=\"background-color: rgba(255, 255, 255, 0);\">\u5b89\u7701\u8001\u5e74\u4eba\u5c45\u5bb6\u62a4\u7406\u7a0e\u6536\u62b5\u514d<\/strong><span style=\"background-color: rgba(255, 255, 255, 0);\"> &#8211; 70 \u5c81\u4ee5\u4e0a\u6216\u8001\u4f34 70 \u5c81\u4ee5\u4e0a\u7684\u5b89\u7701\u5c45\u6c11\u53ef\u4ee5\u7533\u62a5\u6700\u591a $6,000\u7684\u533b\u7597\u8d39\u7528\uff0c\u83b7\u5f97\u9ad8\u8fbe$1,500\u7684\u62b5\u7a0e\u989d\u3002<\/span><\/p>\n<p><strong>\u591a\u4ee3\u5408\u4f4f\u623f\u88c5\u4fee\u7a0e\u6536\u62b5\u514d<\/strong><strong> (MHRTC)<\/strong>\uff08\u9644\u8868 12\uff09\u2014 \u8fd9\u662f\u4e00\u79cd\u65b0\u7684\u53ef\u9000\u8fd8\u7a0e\u6536\u62b5\u514d\uff0c\u5141\u8bb8\u7b26\u5408\u6761\u4ef6\u7684\u4e2a\u4eba\u7533\u8bf7\u4e00\u5b9a\u7684\u88c5\u4fee\u8d39\u7528\uff0c\u4ee5\u4fbf\u5728\u7b26\u5408\u6761\u4ef6\u7684\u4f4f\u5b85\u5185\u521b\u5efa\u7b2c\u4e8c\u5355\u5143(Secondary Unit)\uff0c\u4ee5\u4fbf\u7b26\u5408\u6761\u4ef6\u7684\u4e2a\u4eba\u53ef\u4ee5\u4e0e\u5176\u7b26\u5408\u6761\u4ef6\u7684\u5173\u7cfb\u4eba\u5458\u5c45\u4f4f\u3002\u5982\u679c\u7b26\u5408\u6761\u4ef6\uff0c\u60a8\u53ef\u4ee5\u4e3a\u5b8c\u6210\u7684\u6bcf\u9879\u7b26\u5408\u6761\u4ef6\u7684\u88c5\u4fee\u7533\u8bf7\u6700\u591a $50,000\u7684\u7b26\u5408\u6761\u4ef6\u652f\u51fa\uff0c\u5bf9\u4e8e\u60a8\u6709\u8d44\u683c\u63d0\u51fa\u7684\u6bcf\u9879\u7533\u8bf7\uff0c\u6700\u591a\u53ef\u83b7\u5f97 $7,500 \u7684\u62b5\u7a0e\u989d\u3002<\/p>\n<p>\u7b2c\u4e8c\u5355\u5143\uff1a<\/p>\n<ul>\n<li>\u662f\u4e00\u4e2a\u72ec\u7acb\u7684\u4f4f\u623f\u5355\u5143\uff0c\u8bbe\u6709\u5206\u95e8\u51fa\u5165\u3001\u53a8\u623f\u3001\u6d74\u5ba4\u548c\u5367\u5ba4\u533a\u57df<\/li>\n<li>\u662f\u65b0\u5efa\u7684\u6216\u7531\u73b0\u6709\u7684\u5c45\u4f4f\u7a7a\u95f4\u521b\u5efa\u7684\uff0c\u4f46\u5c1a\u672a\u6ee1\u8db3\u5f53\u5730\u88ab\u89c6\u4e3a\u7b2c\u4e8c\u4f4f\u5b85\u5355\u5143\u7684\u8981\u6c42<\/li>\n<li>\u7b26\u5408\u5f53\u5730\u5efa\u7b51\u8981\u6c42\u3001\u8bb8\u53ef\u8bc1\u3001\u89c4\u8303\u548c\u9644\u5219<\/li>\n<\/ul>\n<p>\u7b26\u5408\u8d44\u683c\u7684\u4e2a\u4eba\u662f\uff1a<\/p>\n<ul>\n<li>\u88c5\u4fee\u671f\u7eb3\u7a0e\u5e74\u5ea6\u7ed3\u675f\u65f6\u5e74\u6ee1 65 \u5c81<\/li>\n<li>\u5e74\u9f84\u5728 18 \u5c81\u81f3 64 \u5c81\u4e4b\u95f4\uff0c\u5e76\u4e14\u6709\u8d44\u683c\u5728\u6574\u4fee\u671f\u7eb3\u7a0e\u5e74\u5ea6\u7684\u4efb\u4f55\u65f6\u95f4\u4eab\u53d7\u6b8b\u969c\u7a0e\u6536\u62b5\u514d (DTC)<\/li>\n<\/ul>\n<table width=\"1046\">\n<tbody>\n<tr>\n<td width=\"359\"><strong>\u7b26\u5408\u6761\u4ef6\u7684\u8d39\u7528<\/strong><\/td>\n<td width=\"359\"><strong>\u4e0d\u7b26\u5408\u6761\u4ef6\u7684\u8d39\u7528<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"359\">\n<ul>\n<li>\u8d2d\u4e70\u7684\u5546\u54c1\u6216\u6536\u5230\u7684\u670d\u52a1\uff0c\u5305\u62ec\u4e13\u4e1a\u4eba\u5458\uff08\u4f8b\u5982\u7535\u5de5\u3001\u6c34\u7ba1\u5de5\u3001\u6728\u5320\u6216\u5efa\u7b51\u5e08\uff09\u5b8c\u6210\u7684\u670d\u52a1<\/li>\n<li>\u8bb8\u53ef\u8bc1\u7684\u652f\u51fa\u6216\u8d39\u7528<\/li>\n<li>\u5408\u683c\u7ffb\u65b0\u8fc7\u7a0b\u4e2d\u4f7f\u7528\u7684\u8bbe\u5907\u79df\u8d41<\/li>\n<li>\u5efa\u7b51\u6750\u6599\/\u56fa\u5b9a\u88c5\u7f6e<\/li>\n<li>\u8bbe\u5907\u79df\u8d41<\/li>\n<li>\u5efa\u7b51\u8ba1\u5212\/\u8bb8\u53ef\u8bc1<\/li>\n<\/ul>\n<\/td>\n<td width=\"359\">\n<ul>\n<li>\u5e74\u5ea6\u3001\u5b9a\u671f\u6216\u4f8b\u884c\u7ef4\u4fee\u6216\u4fdd\u517b<\/li>\n<li>\u5bb6\u7528\u7535\u5668<\/li>\n<li>\u7535\u5b50\u5bb6\u5ead\u5a31\u4e50\u8bbe\u5907<\/li>\n<li>\u5bb6\u653f\u3001\u5b89\u5168\u76d1\u63a7\u3001\u56ed\u827a\u3001\u6237\u5916\u7ef4\u62a4\u6216\u7c7b\u4f3c\u670d\u52a1<\/li>\n<li>\u5408\u683c\u7ffb\u65b0\u7684\u878d\u8d44\u6210\u672c<\/li>\n<li>\u4eb2\u621a\u670b\u53cb\u63d0\u4f9b\u7684\u5546\u54c1\u6216\u670d\u52a1\uff0c\u9664\u975e\u8be5\u4eba\u6839\u636e\u300a\u6d88\u8d39\u7a0e\u6cd5\u300b\u6ce8\u518c\u4e86 GST\/HST<\/li>\n<li>\u62a5\u9500\u8d39\u7528<\/li>\n<li>\u65e0\u6536\u636e\u7684\u8d39\u7528<\/li>\n<li>\u5df2\u7533\u62a5\u8fc7\u533b\u7597\u8d39\u7528\u7a0e\u6536\u62b5\u514d\u6216\u5bb6\u5ead\u65e0\u969c\u788d\u7a0e\u6536\u62b5\u514d\u7684\u8d39\u7528<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-2{width:100% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-2 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : 1.92%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 1.92%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-2{width:100% !important;order : 0;}.fusion-builder-column-2 > .fusion-column-wrapper {margin-right : 1.92%;margin-left : 1.92%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-2{width:100% !important;order : 0;}.fusion-builder-column-2 > .fusion-column-wrapper {margin-right : 1.92%;margin-left : 1.92%;}}<\/style><\/div><style type=\"text\/css\">.fusion-body .fusion-flex-container.fusion-builder-row-2{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 0px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start\" style=\"max-width:1352px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_4 1_4 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-3{width:25% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-3 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : 7.68%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 7.68%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-3{width:25% !important;order : 0;}.fusion-builder-column-3 > .fusion-column-wrapper {margin-right : 7.68%;margin-left : 7.68%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-3{width:100% !important;order : 0;}.fusion-builder-column-3 > .fusion-column-wrapper {margin-right : 1.92%;margin-left : 1.92%;}}<\/style><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_2 1_2 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><div class=\"fusion-text fusion-text-4 table-heading\" style=\"text-align:center;color:#ec1d25;transform:translate3d(0,0,0);\"><p><strong>2025 \u5e74\u4e2a\u4eba\u7a0e\u8fb9\u9645\u7a0e\u7387\uff08\u8054\u90a6 \/ \u5b89\u7701\uff09<\/strong><\/p>\n<\/div>\n<div class=\"table-2\">\n<table width=\"100%\">\n<tbody>\n<tr>\n<td align=\"left\">AT<\/td>\n<td align=\"left\">$16,129<\/td>\n<td align=\"left\">14.50%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">AT<\/td>\n<td align=\"left\">$18,568<\/td>\n<td align=\"left\">19.55%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">AT<\/td>\n<td align=\"left\">$52,886<\/td>\n<td align=\"left\">23.65%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">AT<\/td>\n<td align=\"left\">$57,375<\/td>\n<td align=\"left\">29.65%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">AT<\/td>\n<td align=\"left\">$93,132<\/td>\n<td align=\"left\">31.48%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">AT<\/td>\n<td align=\"left\">$105,775<\/td>\n<td align=\"left\">33.89%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">AT<\/td>\n<td align=\"left\">$109,727<\/td>\n<td align=\"left\">37.91%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">AT<\/td>\n<td align=\"left\">$114,750<\/td>\n<td align=\"left\">43.41%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">AT<\/td>\n<td align=\"left\">$150,000<\/td>\n<td align=\"left\">44.97%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">AT<\/td>\n<td align=\"left\">$177,882<\/td>\n<td align=\"left\">48.28%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">AT<\/td>\n<td align=\"left\">$220,000<\/td>\n<td align=\"left\">49.84%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">\u8d85\u8fc7<\/td>\n<td align=\"left\">$253,414<\/td>\n<td align=\"left\">\u00a053.53%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:40px;width:100%;\"><\/div><div style=\"text-align:center;\"><style type=\"text\/css\">.fusion-button.button-2 {border-radius:4px;}<\/style><a class=\"fusion-button button-flat fusion-button-default-size button-default button-2 fusion-button-default-span fusion-button-default-type\" target=\"_self\" href=\"http:\/\/www.jjjcanada.com\/cn\/resources\/\"><span class=\"fusion-button-text\"> \u5982\u4f55\u6ce8\u518c\u6211\u7684\u5e10\u6237<\/span><\/a><\/div><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-4{width:50% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-4 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : 3.84%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 3.84%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-4{width:50% !important;order : 0;}.fusion-builder-column-4 > .fusion-column-wrapper {margin-right : 3.84%;margin-left : 3.84%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-4{width:100% !important;order : 0;}.fusion-builder-column-4 > .fusion-column-wrapper {margin-right : 1.92%;margin-left : 1.92%;}}<\/style><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_4 1_4 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-5{width:25% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-5 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : 7.68%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 7.68%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-5{width:25% !important;order : 0;}.fusion-builder-column-5 > .fusion-column-wrapper {margin-right : 7.68%;margin-left : 7.68%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-5{width:100% !important;order : 0;}.fusion-builder-column-5 > .fusion-column-wrapper {margin-right : 1.92%;margin-left : 1.92%;}}<\/style><\/div><style type=\"text\/css\">.fusion-body .fusion-flex-container.fusion-builder-row-3{ padding-top : 30px;margin-top : 0px;padding-right : 0px;padding-bottom : 50px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"100-width.php","meta":{"footnotes":""},"class_list":["post-424","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2025 \u52a0\u62ff\u5927\u7a0e\u52a1\u653f\u7b56\u66f4\u65b0 - \u591a\u4f26\u591a\u4f1a\u8ba1<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.jjjcanada.com\/cn\/tax-policy-updates\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2025 \u52a0\u62ff\u5927\u7a0e\u52a1\u653f\u7b56\u66f4\u65b0 - \u591a\u4f26\u591a\u4f1a\u8ba1\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.jjjcanada.com\/cn\/tax-policy-updates\/\" \/>\n<meta property=\"og:site_name\" content=\"\u591a\u4f26\u591a\u4f1a\u8ba1\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-25T11:36:49+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.jjjcanada.com\\\/cn\\\/tax-policy-updates\\\/\",\"url\":\"https:\\\/\\\/www.jjjcanada.com\\\/cn\\\/tax-policy-updates\\\/\",\"name\":\"2025 \u52a0\u62ff\u5927\u7a0e\u52a1\u653f\u7b56\u66f4\u65b0 - 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