Iimali zeHST zePhondo kunye nabani na onokuzibuyisela
Intlawulo yentengiso ehambelanayo , ebizwa ngokuba yi-HST, yerhafu yabathengi ngenxa yokuhlanganiswa kweRhafu yeNkonzo yeeRhafu kunye neNkonzo zeeNkonzo (GST) kunye nerhafu yephondo yokuthengisa (PST). I-HST ibangelwe kwimizamo yombuso karhulumente ukunyanzelisa amaphondo ukuba ayeke iinkqubo zabo zerhafu zephondo zentengiso ngokubhekiselele kwerhafu edibeneyo "eya kuphucula ukhuphiswano lwamashishini aseCanada".
Ngelishwa, ngenxa yokuxhatshazwa kwamanye amaphondo i-HST ayizange iphunyezwe ngamazwe kwaye amanye amaphondo asalawuleza kwaye aphethe iirhafu zabo zephondo (okanye ivenkile) ngaphezu kwe-GST.
I-HST iqokelelwa yi-Arhente yeRevenue Revenue Agency (i-CRA) leyo leyo ibuyisela imali efanelekileyo kumaPhondo athatha inxaxheba.
Ukuhlawulela abantu abancinane abafumana imali abachaphazelekayo yi-GST / HST, oorhulumente (kunye nawasephondo) bakhupha i-GST / HST ngetyala-intlawulo yekota yerhafu ejoliswe ekukhutshweni konke okanye inxalenye yeGST / HST ehlawulwa. Ukulungelelaniswa kwekhredithi ye-GST / HST inqunywe ukubuyela kwerhafu yonyaka odlulileyo.
I-Ontario isebenzise iRhafu yoHlangano oluHlangeneyo (HST) ngoJulayi 1, 2010, ngokujoyina iNowava Scotia, i-New Brunswick, ne-Newfoundland neLabrador apho i-HST sele iqalile ukusebenza ukususela ngo-1997. I-PE iphumelele i-HST ngo-Ephreli 1, 2013.
I-BC empeleni ishintshele kwi-HST ngoJulayi 1, 2010 kodwa ukuchasana kwakhokelela kwingxelo yokubhenela okubangele ukuba iphondo liguqule kwakhona kwi-PST / GST ngo-Ephreli 1, 2013 kwaye ihlawule i-$ 1,6 billion ye-HST yenkxaso-mpukelo yenguqu eyayivela kwiphondo rhu lumente.
Okwangoku, iBritish Columbia, iSaskatchewan kunye neManitoba isenayo irhafu yokuthengisa njengephi yaseQuebec (ebizwa ngokuba yi-Quebec Sales Tax okanye i-QST).
I-Alberta, iYukon, iNunavut kunye neNorthwest Territories ayinayo irhafu yentengiso yephondo kwaye ngoko akukho Tshonized Sales Tax. Abathengi kuloo ndawo bahlawuliswa kuphela kwi-GST kwimpahla ethengisiweyo.
Imirhumo ye-Canada: yiliphi iPhondo elihlawula iIphi iRhafu kunye neNinzi?
| IPhondo / indawo | Imirhumo ehlawulwe | Amanqaku |
| BC | I-GST 5% ne-PST 7% | Ukususela ngo-Ephreli 1, 2013. |
| Alberta | GST 5% | |
| WaseSaskatchewan | I-GST 5% ne-PST 5% | |
| Manitoba | I-GST 5% ne-RST 7% | Intlawulo yePhondo yokuThengwa iyaziwa ngokuba yiRetail Sales Tax (RST) |
| Ontario | HST 13% | |
| Quebec | I-GST 5% ne-QST 9.5% (I-Tax Sales yaseTuebec) | Ukususela ngoJanuwari 1, 2013, izinga le-QST liya kuba ngu-9.975%, kodwa ayiyi kuphinda ihlawulwe kwi-GST. Oku kubangela ukuba akukho tshintsho kwerhafu yerhafu. |
| New Brunswick | HST 13% | |
| Nova Scotia | HST 15% | |
| Newfoundland & Labrador | HST 15% | Ukususela ngoJulayi 1, 2016, izinga le-HST landa ukusuka ku-13% ukuya ku-15% |
| IPrince Edward Island | HST 15% | Ukususela ngo-Oktobha 1, 2016, izinga le-HST lenyuke kwi-15% |
| Amantla eNtshona-ntshona | GST 5% | |
| INunavit | GST 5% | |
| Yukon | GST 5% |
Ingaba ishishini lam lifuna ukuhlawula iHST?
Njengomqhubi webhishini kwiphondo elithile ene-HST, kuyimfanelo yakho yokuhlawula, ukuqokelela nokukhupha irhafu yentengiso ehambelanayo njengoko kufuneka. Njengoko i-GST, kukho udidi olungumthengisi omncinci ; ukuba ishishini lakho elincinci lenza ngaphantsi kweedola ezingama-30,000 ngonyaka, akufuneki ukuba ubhalise kwi-GST / HST. Unokufuna ukubhalisa ngokuzithandela, nangona kunjalo, ngoko unokufaka ibango lokufaka iiKredithi zeRhafu kwiimpahla kunye neenkonzo ozisebenzayo ngexesha lokuqhuba ishishini.
Kuthiwani Ukuba Ndithengisa Izinto kunye Neenkonzo Ezikude Kwiphondo okanye ngaphandle kwezwe?
Ngenxa yeerhafu zeerhafu, ukuthengisa impahla kunye neenkonzo kwiphondo okanye kwintsimi kuyintloko yamashishini aseCanada. Kumele uhlawule i-HST okanye i-GST / i-PST ngokubhekiselele kwixabiso lephondo / indawo. Ngokomzekelo, ukuba ishishini lakho lihlala e-Ontario kodwa uthumela impahla kuManitoba, kunokuba uhlawule intlawulo ye-Ontario ye-13% ye-HST ekuthengiseni uza kuhlawula i-5% ye-GST kunye ne-7% ye-Manitoba Tax Sales Sales (RST). (Jonga indlela yokuhlawula kunye neRhafu yePhondo yentengiso (RST) eManitoba .)
I-HST / GST / i-PST ayisebenzi kwiintengiso zeempahla kunye neenkonzo kumagunya angaphandle kweCanada. Oku kubandakanya ukuthengiswa kwamashishini aseCanada njengoko nje idilesi yokuya ngaphandle kweCanada - ngokomzekelo, ukuba ishishini kwi-BC lithengisa umkhiqizo kwishishini eliseNova Scotia kodwa loo mveliso iyakusetyenziswa kwenye indawo kwaye ithunyelwa ngaphandle kwelizwe apho akukho HST / GST / PST ehlawuliswe kwintengiso.
Ukufumana ulwazi oluthe xaxa malunga nokuhlawula nokubuyisela i-GST / HST, bonani: