Kwaye uluhlu lweeGST eziMiweyo kunye neeNkonzo
Impendulo:
Ukuba ibhizinisi lakho laseKhanada lifuna ukuhlawula i-GST / HST , kufuneka ukwazi ukuba umehluko phakathi kwe-GST / HST enokulinganiswa kunye ne-GST / HST imveliso kunye neenkonzo. (Akubona onke amashishini aseCanada kufuneka ahlawule i-GST / HST; fundela ukuba lakho lithini .)
Akukho mahluko phakathi kwe-GST / HST enokulinganiswa kunye nokukhutshwa kwempahla kunye neenkonzo ukusuka kwindawo yokujonga komthengi ; akukho na imeko ahlawuliswa ngayo i-GST / HST.
Nangona kunjalo, ukusuka kumbono womnini-shishini , kukho umehluko malunga nendlela iiplassi ezimbini zeempahla kunye neenkonzo ziphathwa ngayo xa kufaka i-GST / HST ukubuya.
Xa ugcwalisa ukubuyela kwe-GST / HST yakho, unokufaka isicelo sokufaka i- Credits Credits (ITCs) ukubuyisela i-GST / HST ohlawulwe okanye uhlawulwe kwiintengiso zakho kunye / okanye neendleko .
Ngelixa ungahlawulisi okanye uqokelele i-GST / HST kwiimpahla kunye neenkonzo ezinokulinganiswa, unako ukubiza ii-ITCs kuzo kwi-GST / HST yakho yokubuya.
Ngakolunye uhlangothi, awukwazi ukufaka ibango lokufaka iRhafu yeeNkcazo zokuThawula iimpahla kunye neenkonzo.
Eminye imizekelo ye-GST / HST iimpahla kunye neenkonzo ezilinganisiweyo zi:
- Ukutya okuyisiseko - Olu hlobo lubandakanya inyama, intlanzi, iinkukhu, izityalo, iimveliso zobisi, amaqanda, imifuno (esitsha, iqabile, eminzini), ikhofi, itiye, njl. (Kodwa ayifaki izinto ezingadingekanga kwiimfuno zokutya, ezifana nokutya , utywala, i-sodas, candy, njl.)
- Uninzi lweemveliso zentlanzi xa zisetyenziselwa ukusetyenziswa ngabantu (iimveliso zentlanzi ezisetyenziselwa ukukhwabanisa azibandakanyi).
- Imfuyo yeefama ezithengiswa ngabantu - (i-GST / iHST iyabhalwa ngempahla yokuthengiswa kwemfuyo engasetyenziselwa ukusetyenziswa kwabantu, njengamahashe, izinja, iikati kunye nezilwanyana ezinobunzima obufana ne-mink). Ezinye izilwanyana zingabakho. Iimvumi neebhokhwe, umzekelo, zinokuphakanyiswa ukuba zisetyenziswe, kwimeko apho zilinganisiwe, okanye njengezilwanyana zezilwanyana, apho kungenjalo.
- Izixhobo zaseFama ezifana neetrekta, imbewu, abacwangcisi kunye nezixhobo zokusebenza.
- Imirhumo yobisi kunye nemirhumo yokuhambisa i-rate-rate. Uninzi kunamachiza amanqaku afana ne-aspirin, iivithamini kunye nezamaminerali, izilungiso ezibandayo, amabhanji, njl. Azinakulinganiswa kwaye i-GST / HST kufuneka ihlawulwe. (Ngokuqhelekileyo, ukuba loo nto ayifuni i-prescription kwaye ijoliswe ekuphatheni isigulo esincinci, asiyikho ixabiso.) Ukuba le nto yinto engaphezulu kwemveliso engayidingi imithi, i-GST / HST ihlawuliswa nokuba ngaba i-odrushi ikhishwe into.
- Izixhobo zonyango - amazinyo okanye izitho zomzimba, izixhobo zokuvalelwa, abahambahambayo, iivili zokuhamba ngevili, iinqanawa, izinja ezikhokelayo, ii-glass or eye lens, ama-asthmatic devices, ukuguqulwa kwezithuthi ukulungiselela ukukhubazeka, i-orthotics, njl. , kunye neentambo zokucoca.
- Iinkonzo zokuthutha izithuthi ezibandakanya ukuhamba kweempahla ezivela eCanada ukuya kwelinye ilizwe kunye nakwezinye izinto.
- Imveliso yamanzi enempilo njengetampu, i-napkins napkins, njl njl.
Eminye imizekelo yeGST / HST ekhutshwe iimpahla kunye neenkonzo zi:
- Indawo yokuhlala yokuhlala (i-GST / i-HST ihlawuliswa kuphela kwindlu entsha yokuhlala okanye "indawo yokuhlala yokuhlala." Ukulungiswa okuyingqalileyo kuchazwa njengokususwa okanye ukutshintshwa kwesakhiwo esikhulu ngaphandle kwephahla, izindonga, isiseko kunye neepansi - jonga i-CRA B -092 Iinguqulelo ezinkulu kunye ne-GST / HST entsha yeRhafu yeZindlu).
- Indawo yokuqeshisa indawo yokuhlala xa ilingana okanye iphakamileyo ngaphezu kwenyanga.
- Izifundo zomculo
- Iinkonzo zonyango kunye namazinyo - ziquka oogqirha, amazinyo, amazinyo, ama-orthodontists, i-optometrists, i-chiropractors, i-physiotherapists, i-audiologists, izazi-psychologists, i-podiatrists, abaculi bezilwanyana, abahlali bezentlalontle Qaphela ukuba ezinye iinkqubo zonyango zibhekwa njengengenanto ezinxulumene nophuhliso lwempilo kwaye ngenxa yoko ziphantsi kweGST / HST. Imizekelo ibandakanya ukulungiselela iingxelo zonyango-zomthetho okanye izatifikethi zokukhubazeka, iifizi zengqina zengqina, ukutyunjwa kwezonyango ukuphucula umboniso womntu (ngaphandle kokuba kusetyenziswe iinjongo zokuvuselela ezifana neengozi okanye izifo), njl njl.
- Ukukhupha iipolisi zomshuwalense (ngeenkampani zomshuwalense, ama-agent kunye nabathengisi).
- Iinkonzo zemfundo ezikhokelela kwisatifikethi okanye kwidiploma okanye kufuneka zizenze (okanye ziphuculwe isatifikethi sokuba) i-trade or vocation. Oku kubandakanya iinkonzo zokufundisa kwiikhosi ezilandela ikharityhulam yezikolo ezikhethiweyo.
- Uninzi lwempahla kunye neenkonzo ezibonelelwa ngoncedo.
- Iinkonzo zemali ezifana neentlawulo zeakhawunti yebhanki, ukubolekisa, njl.
- Iinkonzo zoncedo lwezomthetho.
- Iinkonzo zokunyamekela iintsuku kubantwana abali-14 okanye abasebancinane ukuba inkonzo ayinikezelwa iiyure ezingama-24 ngosuku.
- Ukutya kunye neentlanzi ezithengiswa kwiziko lemfundo njengesikolo okanye i-yunivesithi.
Qaphela kwakhona iiRevenue Revenue Agency kunye neeNkonzo zeCanada yeNgeniso.
Khumbula, awuhlawulisi abathengi bakho kwi-GST / HST kumanqaku athengwe okanye axolelwe iimpahla kunye neenkonzo.
Buyela kwi> I-Index ye-GST Index Questions
Bona kwakho:
Iifom ze-PST, i-GST kunye ne-HST zamaPhondo ahlukeneyo kunye neendawo zaseCanada
Oko Bonke Abanikazi Bashishini Kufanele Bayazi NgokweRhafu yePhondo yokuThengisa