| Protected B when completed | ||||||||||||||||||||
| ?5 - ????????? | ||||||||||||||||||||
| 第61行的最低金额 | 92 | |||||||||||||||||||
| 第91行的特殊外国税收抵免 | – | 93 | ||||||||||||||||||
| 第92行减去第93行（如果为负，请输入“ 0”） | 最低应纳税净额 | = | 94 | |||||||||||||||||
| 第81行的常规净联邦税款 | 95 | |||||||||||||||||||
| 第70行的联邦附加税 | – | 96 | ||||||||||||||||||
| 第95行减去第93行（如果为负，请输入“ 0”） | = | ► | – | 97 | ||||||||||||||||
| 第94行减去第97行（如果为负，请输入“ 0”） | = | 98 | ||||||||||||||||||
| 如果第98行为“0”，则您无需缴纳替代性最低税。如果您想对您的2023年应纳税 额应用往年的最低税额结转额，请填写第8部分并将此表格的副本附在您的纳税 申报单上。此外，照常完成退货。如果第98行的金额为正，则完成第6部分和第7 部分。 |
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| 第6部分 - 应付联邦税（根据可替代最低税） | ||||||||||||||||||||
| 行68的基本联邦税 | 99 | |||||||||||||||||||
| 表T1206行22的分割入息税金额 | – | 100 | ||||||||||||||||||
| 99号行减去100号行（如果为负，输入“0”） | = | 101 | ||||||||||||||||||
| 从第61行的最低金额 | 102 | |||||||||||||||||||
| 输入金额101或102量，取其是更多。 | 103 | |||||||||||||||||||
| T1206表格，分割入息税金额从行22 | + | 104 | ||||||||||||||||||
| 行103加行104 (15) | = | 105 | ||||||||||||||||||
| 净最低应纳税额行94 | 106 | |||||||||||||||||||
| 在加拿大境外赚取的联邦商业收入附加税 将第105行的金额乘以48％。如果您必须向多个辖区缴纳省或地区税，请将结果 乘以表格T2203上第52220行的第5列中的百分比。 |
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| 无论哪种情况，请在此行上输入结果。 | + | 107 | ||||||||||||||||||
| 106行加上行107 | = | 108 | ||||||||||||||||||
| 表格T1206行24的分割入息税金额 | 109 | |||||||||||||||||||
| 输入金额108或金额109，取其较多者。在纳税申报单的行41700 | ||||||||||||||||||||
| 输入金额 | 67930 | 110 | ||||||||||||||||||
| (15) |
计算任何可退还的魁北克或育空地区原住民减免额时，请使用105行上的金额作 为您的基本联邦税（而不是纳税申报表的42900行）。如果您必须向多个辖区缴纳 省税或地区税，并已将收入分配给魁北克，请在表格T2203的第2部分第11行的105 行输入金额，以计算可退还的魁北克减排量。 |
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| T691 E (23) | Page 6 of 8 | |||||||||||||||||||
| Protected B when completed | ||||||||||||||||||||
| 第7部分 - 额外缴纳税款的最低计税结转 | ||||||||||||||||||||
| 从92号行的最小量 | 111 | |||||||||||||||||||
| 行68的基本联邦税 | 112 | |||||||||||||||||||
| 特别从91号行的外国税收抵免 | 113 | |||||||||||||||||||
| 从73号行的联邦外国税收抵免 | – | 114 | ||||||||||||||||||
| 113行减去114行（如果为负，请输入“ 0”） | = | 115 | ||||||||||||||||||
| 海外已缴税款特殊的外国 | ||||||||||||||||||||
| 税收抵免（第89行第4部分中） | = | + | 116 | |||||||||||||||||
| 行117 x | 海外已缴税款（非支付外国企业所得税） | |||||||||||||||||||
| 加上支付给外国企业所得税(16)(17) | ||||||||||||||||||||
| 112行加116行 | = | ► | – | 117 | ||||||||||||||||
| 行111减去行117（如果为负，输入“0”） | 上缴税金其他最低计税结转 | = | 118 | |||||||||||||||||
| 第8部分 - 应用对2023应纳税额最低税率从往年结转 | ||||||||||||||||||||
| 从往年的最低税务结转（2016至2022年） | 119 | |||||||||||||||||||
| 行66的最低税额结转前应交税款 | 120 | |||||||||||||||||||
| 从表格T1206第8行的联邦税分割收入 | – | 121 | ||||||||||||||||||
| 行122减去行123 | = | 122 | ||||||||||||||||||
| 从第61行的最低金额 | – | 123 | ||||||||||||||||||
| 可应用于在2023的最大结转： | ||||||||||||||||||||
| 行124减去123行（如果为负，输入“0”） | = | 124 | ||||||||||||||||||
| 最低税结转申请在2023： | ||||||||||||||||||||
| 申领金额不超过121或126行，无论是少，然后输入在行40427 | – | 125 | ||||||||||||||||||
| 最低税结转为以后的岁月里，余额（如有）：121减去行127行 | = | 126 | ||||||||||||||||||
| 附加2023税结转到以后的几年，从120行 | + | 127 | ||||||||||||||||||
| 行128加上行129 | = | 128 | ||||||||||||||||||
| 未核销2016的最低计税结转 | – | 129 | ||||||||||||||||||
| 2024年可结转的最低税合计：爱第130行减去行131 | = | 130 | ||||||||||||||||||
| (16) | 支付给外国的非企业所得税（请参阅下面的注释） | |||||||||||||||||||
| Total of non-business income or profits tax you paid to that country or to a political subdivision of that country for the year, minus any part of this tax that is deductible under subsection 20(11) or deducted under subsection 20(12) of the Act. Non-business income tax paid to a foreign country does not include tax that can reasonably be attributed to an amount that: |
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| • | any other person or partnership has received, or is entitled to receive from the foreign country | |||||||||||||||||||
| • | relates to taxable capital gains from that country, and you or your spouse or common-law partner claimed a capital gains deduction for that income | |||||||||||||||||||
| • | was deductible as income exempt from tax under a tax treaty between Canada and that country | |||||||||||||||||||
| • | was taxable in the foreign country because you were a citizen of that country, and relates to income from a source within Canada | |||||||||||||||||||
| Note | ||||||||||||||||||||
| The Canada Revenue Agency considers that any amount of tax you paid to a foreign government in excess of the amount you had to pay according to a tax treaty is a voluntary contribution and does not qualify as foreign taxes paid. |
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| (17) | 支付给外国的非企业所得税（请参阅下面的注释） | |||||||||||||||||||
| Total of business income or profits tax you paid to a country or a political subdivision of a country for the year (see note 2 below). It does not include any part of the business income tax that can be reasonably attributed to an amount that any other person or partnership has received or is entitled to receive from a country, or that was payable on income that was exempt from tax under a tax treaty between Canada and that country. |
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| Note 1 | ||||||||||||||||||||
| The Canada Revenue Agency considers that any amount of tax you paid to a foreign government in excess of the amount you had to pay according to a tax treaty is a voluntary contribution and does not qualify as foreign taxes paid. |
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| Note 2 | ||||||||||||||||||||
| If you were a resident of Quebec, multiply this amount by 55%. | ||||||||||||||||||||
| T691 E (23) | Page 7 of 8 | |||||||||||||||||||