Impendulo ixhomekeke kuluphi uhlobo lweNkampani
Impendulo:
Ukuba i- corporation inomlinganiselo wokubhalisa irhafu yengeniso yayo , kwiimeko ezininzi, ibhalansi yentela kufuneka ihlawulwe kwiinyanga ezimbini emva kokuphela komnyaka werhafu. Qaphela ukuba kufuneka ufake ifayile yokubuyisela irhafu rhoqo ngonyaka nokuba ingahlawulwa irhafu.
Ukukhutshwa kwamashishini amancinci
Iinkampani ezilawulwa yiCanada-ezizimeleyo (CCPCs) kunye neenkampani ezibiza ukuThengiswa kweShishini elincinci zineenyanga ezintathu ukuhlawula irhafu yengeniso yerhafu:
"Imirhumo yerhafu ivela emva kweenyanga ezintathu emva kokuphela komnyaka werhafu ukuba iimeko ezilandelayo zisebenza (T4012 - T2 Corporation - Isikhokelo soRhafu seNgeniso ):
- i-corporation yi-CCPC kunyaka werhafu;
- i-corporation ibanga ukuncitshiswa kwe-shishini kwerhafu, okanye ivumelekile ukuncitshiswa kwebhizinisi kwithuba lonyaka werhafu; kwaye mhlawumbi
- Ingeniso yerhafu yenkampani yonyaka werhafu odlulileyo awudluli umda wezo shishino kulo nyaka werhafu (ukuba i-corporation ayinxulumene naliphi na iqumrhu ngexesha lonyaka werhafu); okanye
- Imali yemali ehlawulwayo yonke iinkampani ezinxulumene nomnyaka wabo wokugqibela werhafu ophela kunyaka wekhalenda odlulileyo awudluli umyinge wemigangatho yabo yoshishino kuloo minyaka yerhafu (ukuba iqumrhu lidibene naliphi na iqumrhu ngexesha lonyaka werhafu) .
Umlinganiselo osemgangathweni wokurhweba ishishini lenkampani engahambelani nanoma yimuphi umbutho i-$ 500,000 ukuba unyaka wekhalenda ngowama-2009 okanye kamva.
Ukulungelelaniswa koKucinywa kweShishini elincinci kuchaphazelekayo ngemali yerhafu ye-corporation esebenzayo eCanada (jonga i-CRA Capitalable Capital esebenzayo kwiShedyuli yaseKhanada ). Imali-ntlawulo engenakho ukuquka i-stock corporation, iibhanki, izabelo, ukugcina imali, njl njl. Ukuchithwa kwamashishini amancinci ama-$ 500,000 kuqala ukuhla kwezinga elikhawulezayo xa imali ye-CCPC yerhafu ehlawulwayo ifikelela kwiidola ezili-10 kwaye iya kwi-15 yezigidi zezigidi (umz. njengeshishini elincinci ngenjongo yentlawulo).
Iintlawulo zentlawulo
Ukuba irhafu yakho yenkampani ehlawulwa kunyaka odlulileyo inkulu kune-3000 $ uza kufuneka uyihlawule irhafu yenkampani ngamafowuni. Iintlawulo zentlawulo zenziwe ngenyanga (okanye ngekota nganye kwimeko yeCCPC efanelekileyo, jonga ii-CRA Ngaba unako ukwenza iintlawulo zentlawulo yekota?)
Imali yokuhlawula iifomenti ihlanganiswa ngokwahlula irhafu ehlawulwa kunyaka okhoyo okanye irhafu ehlawulwa kunyaka odlulileyo ngeeshumi elinambini kwiintlawulo zenyanga okanye ezintathu kwiintlawulo zenyanga. Qaphela ukuba akudingeki uqale ukwenza iintlawulo zentlawulo kuze kube ngumnyaka wesibini wokusebenza kwenkampani yakho.
Xa ufaka irhafu yakho yentlawulo ekupheleni konyaka umyinge okhoyo werhafu efunekayo ekunciphiseni into oye uyihlawula kwizitolimenti zichonga ukuba unayo ibhalansi efunekayo okanye ukubuyiselwa imali.
Intlawulo yePhondo
Ngaphandle kwerhafu yesigqeba ngasinye kwiphondo irhafu yengeniso yenkampani - iirhafu ziyahluka ukusuka kwiphondo ukuya kwiphondo (jonga iiRA zamaRhafu eRhafu kwi-RAD). Ngaphandle kweQuebec ne- Alberta , irhafu ye-intlawulo yephondo ilawulwa ngokubambisana ne-CRA kwaye ifakwe kwingxelo yakho yokubuyisela irhafu ukwenzela ukuba akudingeki ukuba ufake i-return tax tax.
Ukuba umzekelo, i-corporation yakho inesiseko esisigxina eBritish Columbia ukubuyela kwakho kwenkampani kubandakanya ifomu yaseBritish Columbia Corporation yokuBhaliswa kweRhafu.
Ngenxa yokuba iAlberta neQuebec ilawula ukuqokelela irhafu yenkampani, kufuneka ufake iifayile zerhafu yephondo ezizimeleyo ukuba i-ishishini lakho lisungulwe kwiphondo lamibini. Kwi-Alberta yabona iqela leNkcazo yeNgeniso yeNkcazo kwiwebhusayithi yeBhodi yeMali kunye nezeMali kwiifom ezifanelekileyo. Izidingo zokuhlawula iintlawulo kunye nexesha elikhawulezileyo zifana neemfuno ze-CRA.
KwiQuebec uhambele iqela leNkxaso yeNgeniso yeNtlawulo yeNkampani ye-Revenue yaseQuebec kwiifom zokubuyisela irhafu yenkampani kunye nolwazi.
Ukufumana ulwazi oluthe xaxa malunga nokulungiselela nokufaka ingxelo yentlawulo yerhafu yenkampani, khangela iNkcazo ye-Tax Tax Canada .