I-Arhente yeRevenue Revenue (i-CRA) I-Small Supplier Inkcazo

Ngaba ishishini lakho lifuna ukuqokelela i-GST / HST okanye i-Not?

Inkcazo encinci yomthengisi ibalulekile kumashishini amancinci aseCanada kuba ingaba ishishini lakho lifanelekile ukuba umthengisi omncinci unquma ukuba ngaba awunayo ukubhalisa , ukuqokelela nokukhupha iRhafu neNkonzo zeRhafu (i-GST ) / iRhafu yokuThengiswa kweNtlawulo (HST) .

I-Arhente yeRevenue Revenue (i-CRA) Inkcazo yezoRhwebo

Iifayile, inkcazo yeNgcaciso yenkampani yeCanada yeNgeniso ithi ukuba ufaneleke njengomthengisi omncinci, imali engenayo yerhafu (phambi kweendleko ) ezivela kuzo zonke iinkampani zakho zi-$ 30,000 okanye ngaphantsi kwekota zokugqibela ezine ezilandelelanayo kunye nakweyiphi ikota yekhalenda enye.

Ngoku akukona nje kulula njengoko kuzwakala. Ukuchonga ukuba uyayifumana inkcazo encinci yomthengisi, ukwenza i-$ 30,000 okanye ngaphantsi konyaka, kufuneka ufake ixabiso lakho lehlabathi kwiintengiso zakho kunye neenkonzo eziphantsi kwe-GST / HST, ezibandakanya ukuthengiswa kunye nokubonelela ngexabiso.

Kwakhona kufuneka uquke iimali zentengiso yakho nayiphi na iqabane lakho. Kufuneka ukhuphe ngaphandle kweenkonzo zezezimali, ukuthakazelelwa kunye nokuthengiswa kwepropati.

Imizekelo yabathengi abancinci Inkcazelo

Kulo mzekelo olandelayo, ingeniso yemali kwikota ezine ezidlulileyo ayidluli kwi-30,000 yeeRwanda naphezu kwenyuka kwengeniso kwikota ephela ngoMatshi 31, 2016, ngoko ke inkcazo encinci yomthengisi iyasebenza (ubuncinane kwikota elandelayo, kunye neenyanga enye):

Ikota ekupheleni kukaJuni. 30, 2015 $ 8,000
Ikota ekupheleni kuka-Sept. 30, 2015 $ 5,000
Ikota ekupheleni kukaDisemba 31, 2015 $ 6,000
Ikota ekupheleni kukaMatshi 31, 2016 $ 10,000
Inani elipheleleyo lokugqibela kwikota yeekhalenda ezilandelelanayo $ 29,000

Nangona kunjalo kwimizekelo elandelayo yenkcitho kwikota elandelayo ephela ngoJuni 30, 2016 nayo yayinamandla, ixoshe imali kwiingxenye ezine ezidlulileyo kwi-30,000 yemingcele - ngoko inkcazo encinci yomthengisi iphelile ngoJuni 30, 2016 kunye nenyanga enye. Ibhizinisi kufuneka lifake isicelo sokubhalisa kwi-GST / HST zingadlulanga iintsuku ezingama-30 zentengiso yokuqala.

Kule meko imeko encinane yomthengisi iphelile ngoJulayi 31, 2016 ngoko ukuba kuthengiswa okulandelayo ku-Agasti 1, 2016 ishishini kufuneka lifake isicelo sokubhalisa kwi-GST / HST ekupheleni kuka-Agasti 2016:

Ikota ekupheleni kuka-Sept. 30, 2015 $ 5,000
Ikota ekupheleni kukaDisemba 31, 2015 $ 6,000
Ikota ekupheleni kukaMatshi 31, 2016 $ 10,000
Ikota ekupheleni kukaJuni. 30, 2016 $ 10,000
Inani elipheleleyo lokugqibela kwikota yeekhalenda ezilandelelanayo $ 31,000

Ukubalwa kokumisela isimo sempahla esincinci kufuneka senziwe ekupheleni kwekota nganye.

Qaphela ukuba nangaliphi na usuku ishishini lenza ukuthengisa okudlula umyinge wama-30,000 omncinci wokuxolelwa kancinci kumthengisi uyayeka kunye:

Inkcazo yabathengi abancinci ngeeNcedo kunye namaziko karhulumente

Ummiselo omncinci womthengisi kunye neenkonzo zesevisi zoluntu ziyahlukileyo; ukuba afumaneke njengomthengisi omncinci kukho iimvavanyo ezimbini, enye yazo kufuneka idibeneyo ukuze ivumeleke ukuba ibe yinkalo encinane yomthengisi:

1) Uvavanyo loNyaka oluNgenisekayo lweMpahla

Uthando okanye ezinye iinkonzo zombutho karhulumente ezivela kwiizwe ezihlawuliswayo (ngaphandle kokubandakanya ukuthengiswa kwepropati yepropati kunye neenkonzo zezemali) kufuneka zilingane okanye zingaphantsi kwama-50,000 kwi-kota yekhalenda yangoku kunye nangaphezulu kwekota ezilandelelanayo zekhalenda, okanye:

2) Uvavanyo lwemali engenayo

Unyaka wokuqala wezezimali - ukubhaliswa kweGST / HST akufunwa

Unyaka-mali wesibini - ukuba ingeniso engenayo evela kunyaka-mali wokuqala ngowama-250,000 okanye ubuncinane ukubhaliswa kwe-GST / HST akudingeki.

Iminyaka elandelelweyo yemali - ukuba ingeniso engaphezulu kwimivuzo emibini edluleyo ingaphantsi kwama-250,000, ukubhalwa kwe-GST / HST akudingeki.

Ulwazi loBhaliso lweGST / HST

Qaphela ukuba nangona ungumthengisi omncinci, usenokufuna ukubhalisa ngokuzithandela i-GST . Ukubhaliswa kuya kukuvumela ukuba wenze isicelo se-GC / HST ohlawulwe kwizinto kunye neenkonzo ezithengiweyo kwishishini lakho, umzekelo, i-GST / HST kumahotele, ukutya kunye nezinye iindleko ezenzekayo xa uhamba ngezoshishino. iinjongo.

Amanye amaphondo aseKhanada avumelanise i- Provincial Sales Taxes (PST) kunye ne-GST ukwenza iHST edibeneyo.

Abanye (njengaseBrithani Columbia) abazange baqhube i-GST kunye ne-PST ngokwahlukileyo. Jonga iiRhafu zeRhafu kwiluhlu lwamanani akhoyo kwiphondo ngalinye nommandla.

Ukuqala ukubhaliswa kweGST / HST ubone: Ukuqala ishishini: Ukubhalisa kwi-GST / HST .

Imizekelo: Nangona uJean ufanelekile njengomthengisi omncinane, wagqiba ekubeni abhalise i-GST / HST.