Imali Yentlawulo yeNtlawulo yezoRhwebo zaseCanada

Iingxowa zerhafu zaseKhanada zinciphisa iirhafu zerhafu yengeniso

Imali Yentlawulo yeNtlawulo (i-ITCs) inciphisa umyinge weRhafu yeNgxenye i-corporation ekufuneka ihlawule okanye imali yerhafu umntu kufuneka ayihlawule (kuxhomekeka ukuba ishishini lomntu lisetyenziswe njengenkampani okanye njenge- soleilership or partnership ).

I-Investment Tax Credit ivumela umntu okanye umntu ukuba asebenzise ipesenti echaziweyo kwiindleko zokufumana ethile impahla okanye kwiindleko ezithile.

Ukumangalisa Imali Yentlawulo Yentlawulo

Ukuba ubiza i-Investment Tax Credits njengomntu ngamnye, ugcwalise Ifomu T2038 (IND): Intlawulo yeNtlawulo yeNtlawulo (ngabanye) kwaye emva koko ibango inani elifanelekileyo kwiNombolo 412 yeFom ye-T1 yeNgeniso yeNgeniso.

Ukuba iqumrhu lakho libiza i-Investment Tax Credits, sebenzisa Ifom T2SCH31: Intlawulo yeNtlawulo yeNtlawulo - Iinkampani zize zithi ibanga elifanelekileyo kuMgca 652 we-T2 yeNgeniso yeNgeniso yeNgeniso.

Nangona kunjalo, xa ubala le Mivuzo Yentlawulo yaseKhanada, qaphela ukuba ngaphambi kokufaka isicelo sepesenti echaziweyo, kufuneka "ukunciphisa indleko yenkcitho yepropati okanye inkcitho nayiphi nayiphi na urhulumente okanye uncedo olungelona urhulumente olwamkelayo okanye uya kufumana loo propati okanye inkcitho "(i-Arhente yeRevenue Agency).

Oku kubandakanya nayiphi na i-GST / HST yeeNkcazo zoNgeniso lweeRhafu okanye izaphulelo!

I-Credit Job Creation Tax Credit

Inkokhelo yokuThutshwa kweNkxaso-mboleko ngumzamo kaRhulumente waseburhulumenteni waseCanada ukudala imisebenzi yesikhathi eside ngokukhuthaza abaqeshi baseCanada ukuba baqeshe abafundi, njengoko kuchazwe kwiphepha 65 ye-T4012 T2 Corporation-Isikhokelo soRhafu seNgeniso:

I-corporation inokufumana i-ITC elingana ne-10% yemvuzo efanelekileyo kunye nomvuzo ohlawulwa kwabafundi abafanelekileyo abaqeshwe kwishishini kunyaka werhafu ukuya kwi-credit engaphezu kwe-2,000, ngonyaka.

Abahlawuli berhafu ngabanye banokufaka isicelo seNkxaso-mboleko yeThafu yeNkxaso.

Umfundi ofanelekileyo ungumfundi osebenza kwishishini elinqunyiwe (urhwebo okwangoku ludweliswe njengeRhwebo loLwandle oluBomvu) kwiminyaka emibili yokuqala yesivumelwano sakhe sokufunda.

Into enhle malunga neNkxaso-mboleko yeRhafu yeNkxaso-mali kukuba nayiphi na inxalenye engasetyenzisiweyo yale mboleko yerhafu inokubuyiselwa emva kweminyaka emithathu okanye iqhube phambili kwiminyaka engama-20, ngoko unokukhetha ukuba uyisebenzise njani inzuzo yakho yentlawulo.

Iindleko zeNkxaso-mboleko yeRhafu yePropati

Inkampani okanye umnikazi webhishini ngamnye unokufumana i-Investment Credits ngokwenza imisebenzi ekhethiweyo okanye kunye nepropati yabo efanelekileyo eNewfoundland naseLabrador, eNova Scotia, e-Prince Edward Island, e-New Brunswick, ePeninsula yaseGaspé kunye nemimandla eyimimandla yasemaphandleni.

Imisebenzi ekhethiweyo ibandakanya:

Uphando noPhuhliso lweNtlawulo yeNtlawulo kunye neNgxowa-mali

Oorhulumente bamaphondo kunye neephondo baneenkqubo ezahlukeneyo zetyala / iinkqubo zokubuyiselwa kwemali ezikhoyo kwiinkampani zangasese ezilawulwa yiCanada ezibandakanya uphando nophuhliso olufanelekileyo. UPhando lweNzululwazi kunye noPhuhliso lweNzululwazi (i-SR & ED) Inkqubo yeNtlawulo yeNtlawulo ngumzekelo omhle.

Intlawulo yeNtlawulo yeNtlawulo yeZithuba zokuNakekela abantwana

Umqeshi waseCanada ongekho kwiinkonzo zonyango lokunyamekela abantwana angabanga iCredits Tax Tax Credits yabantwana ekudaleni iindawo ezintsha zokunakekela abantwana.

Ezi zithuba zokunakekela abantwana abatsha kufuneka zibe kwiindawo ezintsha zokunakekela abantwana ezinelayisenisi kwaye zingabantwana babasebenzi okanye abanye abantwana.

I-Credit Care Tax Credit ilingana ne-$ 10,000 okanye i-25% yenkcitho efanelekileyo yendawo yokunakekela abantwana eyenziwe.

Ezi zindleko ezifanelekileyo zibandakanya indleko yepropati ehlaziyiweyo kunye / okanye iindleko zokuqalisa ezichaziweyo; azingabandakanyi iindleko eziqhubekayo zesikhungo sokunakekela abantwana njengempahla, umvuzo okanye iindleko zomsebenzi.

Ezinye zepropati ehlaziyiweyo ethathwa njengendleko efanelekileyo

Iindleko zokuqala zokuqala ezifanelekile kule Ntlawulo yeNtlawulo yeNtlawulo zibandakanya iindleko ezifana nezemvume zokwakha, iintlawulo zezakhiwo kunye nokuhlolwa kolawulo.

Iindleko zokuPhathwa kweziMveliso zangaphambili

Njengoko kuchazwe kwicandelwana 127 (9) yoMthetho weRhafu yeNgeniso kunye neMimiselo yeKhanada .

Iingxowa-mali zentlawulo yePhondo

Amaphondo kunye nemimandla yodwa inikezela ngeemali zerhafu ezahlukeneyo. Ezi zidweliswe kwaye zichazwe kwicandelo leRhafu lePhondo kunye neNgingqi yeT2 Corporation-IsiKhokelo soRhafu seNgeniso (iSahluko 8).