business trip 本来打算3月底去,让对方发invitation letter。 结果今天才给我,写的还是3月底四月初。我看要3周才能拿到visa. 我这样申请,如果拿到签证能不能4月下旬才去加拿大?坐飞机check in的时候会不会 不让我上飞机啊?到加拿大入关的时候如果和invitation letter 日期不一致会不会被 禁止入关? 想管他们再要,又怕再等半个月才能拿到invitation letter。 谢谢
h*n
3 楼
http://www.cbsnews.com/8301-505123_162-57546009/obama-win-what- for-your-tax-bill/ 摘录: Low-middle wage earners: One of the biggest losses for low to middle wage earners will be the Earned Income Tax Credit, which was a refundable credit (meaning that even if your credit exceeds your tax liability, you don't lose the excess and are entitled to receive any overage as a refund) for married couples filing jointly with 2011 earned income under $49,078 and singles with income under $43,998. On top of the EIC, the expiration of the "payroll tax holiday," a 2 percent Social Security tax cut on the first $110,000 in wages, will mean a tax hike of $1,000 per year. Add in the old tax rates that will go back into effect after the expiration of the Bush tax cuts, as well as tax and college credits, and you can see how tax bills for middle and lower taxpayers can pile up. Upper middle wage-earners: In addition to the payroll tax increase, this group faces higher tax brackets. For every dollar above $70,700, the tax rate will be 28 percent, up from 25 percent. Over $142,700, the rate rises to 31 percent from 28 percent. The current capital gains rate of 15 percent will increase to 20 percent, while the 15 percent dividend tax rate will equal income tax rates. High wage earners (over $200,000 single, $250,000 married): The two top tax brackets are set to rise from 33 and 35 percent to 36 ($217,450- $388,350) and 39.6 percent (over $388,350) respectively. In addition to the capital gain and dividend rates, as of 2013, the new health care reform will levy a new surtax of 3.8 percent on capital gains, pushing up the top capital gains rate to 23.8 percent for high income earners. Finally, the estate tax is also set to increase. Right now, each tax payer is entitled to a tax credit that wipes out the estate tax due on the first $5,120,000 of an estate. The tax rate above the $5 million threshold is 35 percent. When the Bush tax cuts expire, the exemption will drop to $1 million and the tax rate will increase to 55 percent. What to do before end of the year: Given these potential tax increases, if you are sitting with ample gains in a taxable account, it could make sense to sell the position and lock-in the 15 percent capital gains rate this year. Even if Congress averts jumping off the fiscal cliff, most economists believe that capital gains rates will likely rise over the next five years. Additionally, this could be a great opportunity to re- balance your portfolio with lower cost assets, like no load index funds. Additionally, if you haven't reviewed your estate plan in a few years, it's a good time to dust off the file and make an appointment with your estate attorney.