I-GST / HST & I-Point-of-Sale Sale

Ukuhlawula i-HST: Ziziphi iimashishini ezincinane ezifunekayo

Indlela yokuThengisa-ukuThengiswa kweNtsebenzo

Xa kuziwa ukuhlawula i- HST , iincwadi, izinto zezingane kunye nezinye izinto ezincinci kumaphondo athile zihlukile kwii-HST eziqhelekileyo; e-Ontario, eNova Scotia, kwisiqithi sase-Prince Edward (PEI), eNewfoundland naseLabrador, naseNew Brunswick, uhlawula i-GST kuphela kubo; isahlulo sephondo seHST kwiincwadi kunye nezinye izinto ezikhethiweyo yiNtlawulo yokuThengiswa kwePalati.

Oku kuthetha ukuba njengomthengisi weencwadi okanye naziphi na ezi zinto ezikhethiweyo, uhlawulisa i-HST epheleleyo kwi-invoyisi yakho kodwa ubuyiselwe imali (ityala) inxalenye yesifunda.

Isaphulelo sokuthengiswa kwe-GST / HST sisebenza ku:

Into Ontario Nova Scotia New Brunswick PEI ENewfoundland / Labrador
Iincwadi Ewe Ewe Ewe Ewe Ewe
Izambatho zezingane, izicathulo, i-diapers Ewe Ewe Hayi Ewe Hayi
Izitulo zezimoto / izixhasi zezingane Ewe Hayi Hayi Hayi Hayi
Ukufaneleka kweoli Hayi Ewe Ewe Ewe Ewe
Izinto zeMvelo zeMvelo Ewe Ewe Hayi Hayi Hayi
UkuQinisekisa ukutya / iziNxila Ewe Hayi Hayi Hayi Hayi
Amaphephandaba Ewe Hayi Hayi Hayi Hayi

Izinto ezikhethiweyo zokufumana isaphulelo sokungeniswa kwintengiso (i-Arhente yeNgeniso yeCanada) inikeza uluhlu lweShtetshi ze-GST / HST kwizinto ezikhethiweyo kunye nendlela i-HST isebenza ngayo kumaphondo ahlukeneyo.

Ukubuyiswa kweNdawo yokuThengisa iNdawo yokuThengisa

I-Arhente yeRevenue Revenue Agency ye-GST / HST yeFayili ye-GI-065: - I- Point-of Sale Yokubuyiswa Kweencwadi zibonisa umzekelo wokuba i-invoyisi ibangele ngathi:

I-Point yokuThengiswa kwe-Invoyisi Example Example
Ixabiso leencwadi $ 40.00
HST @ 12% $ 4.80
IComputer $ 44.80
Ukutshabalalisa @ 7% $ 2.80
Inani elipheleleyo elifanelekileyo $ 42.00

Nangona njengoko uxwebhu luchaza, le ntengiso ingabonakaliswa kwi-invosi ngezinye iindlela ezimbini, kubonisa iHST epheleleyo ehlawulwa njengemali emiselweyo yexabiso lesaphulelo elihlawulwayo okanye elichongiweyo; okanye nje ngokubonisa intlawulo epheleleyo yezinto ezikhethiweyo ezibandakanya i-HST kwizinga le-5%.

UkuBamba ukuThengiswa kweNdawo yokuThengisa

Isaphulelo semali yesaphulelo kufuneka ifakwe kwi-GST / HST yakho yokubuya.

Njengombhalisi weGST / HST, unamathuba amabini okukhetha ukuba uhlawulele imali kwi-GST / HST ukubuya.

1) Unakho ukuphendula i-HST epheleleyo eqokelelwayo okanye eqokelelwayo (okt, i-13% ye-Ontario) kumgca we-103 wokubuyela, kwaye ibange ukulungiswa kwexabiso lesaphulelo elihlawulwe okanye lichazwe kumgca we-107.

2) Unokubonisa inani lemali njengoko i-HST iqokelelwe okanye iqokelelwe (okt, i-5%) kumgca 103, kwaye ingabi ibango lohlengahlengiso lwexabiso lesaphulelo elihlawulwe okanye lichazwe kumgca 107.

Iphepha le-GST / HST Ulwazi le-GI-065: Intlawulo yokuThengiswa kweNtengiso ye-Ontario - I-Point-of Sale Yokubuyiswa kwiincwadi zibonelela ngeendlela ezimbini zombini.

Le fayili ye-GST / HST yeeNkcukacha ziqulethe iinkcukacha ngokuchanekileyo kwiincwadi ezifanele ukufumana izihlawulelo zePalenti-Sale.

Iinkcukacha ezibalulekileyo malunga nePhulo lokuThengiswa kweMpahla

Iingxelo zokuthengisa ezithengiswayo ziyakwenzeka nakweliphi na indawo kwindawo yokuhambisa; abavakalisi, abathengisi, nabathengisi banokuzihlawulisa kwaye bazibange. Zisebenza nakwizinto ezikhethiweyo ezithengiswa kwi-intanethi.

Ukuthumela izinto ezivela kwiPhondo kunye ne-GST / HST

Yintoni eyenzekayo xa uthumela incwadi yakho, into yabantwana okanye enye into ekhethiweyo kwiphondo? Isalathiso sam ekuhlawuleni i-HST ne-PST kwiZintengiso kwezinye iPhondo sele ineenkcukacha kodwa ngokuqhelekileyo, uhlawula i-GST / HST ngokubhekiselele kwiphi iphondo (okanye ilizwe) ohambisa impahla kuyo.

Ngoko ukuba ishishini lakho lise-Ontario kwaye uthumela izinto zezingane kumthengi wase-Alberta, uya kuhlawulisa i-GST kuphela.

Kuthiwani Ukuba Awufumani I-Point-of-Sale Yokubuyiswa Kwakho?

"Ukuba umthengisi obhalisiweyo akahlawuli okanye ahlawule imali yesaphulelo kwixabiso lokuthengiswa, ngoko umthengi weencwadi ezifanelekileyo ezithengiswa e-Ontario uya kukwazi ukufaka ifowuni yesibhaliso kunye ne-CRA esebenzisa ifom ye-GST189, isiGqeba esiPhezulu sokubuyiswa kweGST / I-HST (i-Arhente yeRevenue Agency).

Oku kusebenza nakwimpahla yabantwana kunye nezinye izinto ezikhethiweyo ezihlawulelo zeentengiso.

Ukukhutshwa kwabancinci kwabathengi

Phawula, nangona kunjalo, amagama "umthengisi obhalisiweyo" kwisicatshulwa. Amashishini aBathengi abancinci akufuneki ukuba abhalise, aqoke okanye abuyele i-GST / HST.

Amaphondo ahlawulisa irhafu yePhondo yentengiso (PST)

Amaphondo afana neBritish Columbia ahlawula i-GST kunye ne-PST (iRhafu yePhondo yokuThengisa) kunokuba i-HST edibeneyo inikezela ukukhululwa kwi-PST ngezinto ezifanayo.

Qaphela:

BC PST Exemptions

Indlela yokuhlawula nokukhumbuza i-PST eSaskatchewan

Indlela yokuhlawula kunye neRhafu yePhondo yokuThengisa (RST) eManitoba