Indlela yokuzalisa iShedyuli yeCACA
Nguwuphi uhlobo loshishino onalo?
- Ukuba ishishini lakho lilodwa okanye ulwabiwo-mali, izifakelo ze- Capital Cost Allowance (CCA) zifakwe kwiNgingqi A kwiFomu ye-T2125 efakwe kwi- T1 yakho yentlawulo yerhafu .
- Ukubandakanya amashishini, i-CCA ingeniswe kwiShedyuli 8, eyingxenye yerhafu ye-T2 yokubuyisela irhafu .
Inkqubo yokubala i-CCA iyafana nazo zombini iifom. Xa ukhangele kwiNgingqi A / iShedyuli 8 uya kubona ukuba itafile eneekholeji ezahlukeneyo kunye neesatidi ezahlukileyo zeCandelo leZithuthi.
Ngokwenene ukubala i- Capital Cost Allowance , uluhlu lonke ipropati eyongezelelekileyo yoshishino lakho lithengile kulo nyaka, misela ukuba iindleko zithengi nganye kwipropati onokuthi unokubanjiswa kwerhafu yerhafu ngokubona ukuba i-CCA yeklasi uhlobo luni lwepropati , wongeza ukuba konke kwaye usebenzise oko ku-Balance Capital Allowance balance uyenzile ukususela kunyaka odlulileyo (ukuba kukho).
Itafile zeCCA
Ikholamu 1 (Inombolo yeklasi)
Apha urekhoda amanani eeklasi zeCCA yepropati yakho ehlaziyiweyo. (Kudinga ukuhlaziywa? I-Arhente yeRevenue Revenue inikezela uluhlu lwepropati ehlaziyekileyo kunye neeklasi zazo ze-CCA kwi- T4002-I-Business and Professional Guide Guide.
) Ngokuqinisekileyo, awuyi kuzalisa le kholomu de uze uqedele ikholomu 3, Iindleko zeZongeza.
Ikholam yesi-2 (Iindleko zengxowa-mali ezingabonakaliyo (UCC) ekuqaleni konyaka)
Yilapho ugcwalisa ibhalansi yakho yokufunda nganye kwiklasi yeCCA ukususela kunyaka odlulileyo. Le ngcaciso iya kuba kwiHolum 10 yefomu yakho ye-T2125 yonyaka odlulileyo, okanye, ukuba usebenzisa isofti yerhafu yengeniso ukugqiba uze ufake ifayile yengeniso yakho kunyaka odlulileyo, sele uzalisekile kuwe.
Awuyi kufaka nantoni na kwiKholamli 2 ukuba lo ngumnyaka wakho wokuqala wokubiza i-Capital Cost Allowance.
Ikholamu 3 (Iindleko zongeziweyo ngonyaka)
Le yikholamu apho uluhlu lonke ipropati ehlaziyiweyo oye wayifumana kunyaka werhafu wangoku okanye wenza uphuculo.
Qaphela ukuba ngaphambi kokukwenza oku, kuya kufuneka ugcwalise indawo ye-B - Iinkcukacha zezixhobo zongeziweyo kunyaka kwaye mhlawumbi ummandla C - Iinkcukacha ezongezelelweyo zokwakha phakathi konyaka kunye , ngenxa yokuba awuyi kuluhlu nje uluhlu lwexabiso lakho elincinci kwiKholam 3 nilly nilly; konke kufuneka kuhlelwe yiklasi ye-Capital Cost Allowance.
Xa ugcwalisa indawo B, umzekelo, awuyi kubhala kuphela iinkcukacha zezixhobo ozifumene okanye eziphuculweyo kunyaka owedlule, (njengelo elitsha elithengileyo) kodwa ukuqokelela izixhobo kwiiklasi ezifanelekileyo zeCCA nokubeka nganye kwiklasi kumgca ohlukile.
Ikholam ye-4 (Imali yeemigaqo ngonyaka)
Le yindawo yokubeka isishwankathelo seenzuzo okanye ilahleko zakho kwiipropati ezihlawulelwayo ozilahlile kunyaka wokugqibela werhafu.
NjengaKholam yesi-3, awuyi kukwazi ukugcwalisa iHolomu 4 uze ugcwalise uMmandla D okanye iNdawo E yefomu T2125.
Kwikholam yesi-3 yeNgingqi D okanye iNdawo E (kuxhomekeka ukuba ngaba ulahlile izixhobo, isithuthi okanye isakhiwo), uya kufaka naziphi na ezi zixabiso:
- imali yakho yesibonelelo sinciphise iindleko ezihambelanayo; okanye
- indleko enkulu yepropati.
Emva koko uza kugcwalisa iikholomu zaBantu kunye neBusiness yeNgingqi D okanye i-E kunye neepesenti ezifanelekileyo zokusebenzisa kwakho. Ngokomzekelo, ukuba uthenge i-blower blower kwi- shishini lakho, kodwa uyisebenzise ukuze uqhube iqhwa ephuma kwindlela yakho ende, uza kufaka i-10% kwi-siqu yakho kunye ne-90% yoshishino kwiikholamu zomntu kunye nezoshishino ezinxulumene nale isiqwenga sezixhobo.
Xa usuqedile ukugqiba uMmandla D kunye / okanye iNdawo E, khuphela amanani ukusuka kwikholamu 5 nganye kwiklasi yeCCA ukuya kwikholam yesi-4 yeNgingqi A kwiklasi nganye.
Ikholam yesi-5 (i-UCC emva kokungezelela kunye neendlela)
Ikholomu 5 ibalwa ngokufaka iKholam yesi-2 kunye no-3 kunye kunye nokususa iHolomu 4.
Kwinqanaba ngalinye, ukuba inani leKholam yesi-5 libi, yongeze kwimali engenayo njengendlela yokuphindaphinda kumgca 8230, "Enye ingeniso," kwiCandelo 3 kwiphepha 1.
Ukuba akukho propati ishiywe kwiklasi kwaye kukho imali efanelekileyo kwikholam, ukukhupha imali evela kwingeniso njengokwenza ulahleko lwegesi kumgca 9270, "Ezinye iindleko," kwiCandelo 5 kwiphepha 2.
Qaphela ukuba ukulahleka nokulahleka kokuphela akusebenzi kwiklasi ye-10.1 (izithuthi zabagibeli ezibiza imali engama-30,000). Ngolunye ulwazi, khangela iSahluko 4 seKhokelo ye-T4002, iBusiness kunye neNzuzo yeNgcali.
Unokufisa nokufunda i-Tax-Interpretation Bulletin IT-478R2 - Isibonelelo seNdleko zeNtengo, Ukubuyiswa kwakhona kunye nokulahleka kwekota.
Ikholamu 6 (Ulungiso lwezongezelelweyo zonyaka)
Le kholomu isetyenziswe ekusebenziseni ukubusa komnyaka . Kwiimeko ezininzi, unokuthi ucele kuphela i-Capital Cost Allowance kwisiqingatha sezongezelelweyo zakho zonyaka onokufumana okanye ukongeza kwipropati ehlaziyiweyo.
Ukuba, ngokomzekelo, uthenge i-washer entsha kunye nesomisi ebhishini lakho lokutya kunye ne-breakfast , ebiza i-$ 6000, uza kukwazi ukusekela i-CCA yakho yesigqibo kwisiqingatha saleso mali ($ 3,000) kunyaka werhafu uyithenge.
Ukuba kusebenza, ke, susa ikholamu 4 ukusuka kwikholam yesi-3 uze ufake umphumo kwiKholam yesi-6, ungene "0" ukuba inani alibi.
Ikholamu yesi-7 (Isiseko semali ye-CCA)
Ikholam ye-5 minus colum 6 iya kukunika okufakwe kule kholomu.
Ikholamu 8 (Isilinganiselo %)
Apha ufaka izinga lepesenti le-CCA elifanelekileyo kwiklasi. Umzekelo, i-laptop ye-laptop iya kuba kwiCandelo le-CCA ye-50 kunye ne-CCA ye-55%. (Jonga i-Arhente yeRevenue Revenue Agency ye-T4002-I-Business & Professional Income Guide kuluhlu olupheleleyo lweeklasi ze-CCA.)
Ikholamu 9 (i-CCA yonyaka)
Kule kholomu, uqala ukugqiba ubuninzi bokunikwa kweendleko ze-Capital Cost allowance nganye kwiklasi ngokuphindaphinda umlinganiselo wesiseko kwi-CCA (ikholomu 7) ngezinga le-CCA kwiklasi (ikholam 8).
Emva koko faka umthamo weCCA ukhetha ukutsala lo nyaka werhafu. Unokukhetha ukubiza konke, akukho namnye okanye nayiphi na imali phakathi. Khumbula i-CCA ongayisebenzisi kulo nyaka iya kufumaneka kuwe ngonyaka ozayo.
Ixabiso lazo zonke iimali zekholamu 9 zifakwe kumgca we-9936 "Isibonelelo seendleko zexabiso-mali (CCA)," kwiCandelo 5 leFomu T2125.
Ukuba lo ngumnyaka wokuqala woshishino kunye nexesha lakho lokuhlawula imali lingaphantsi kweentsuku ezingama-365, kufuneka uphucule ibango lakho le-CCA, ukusekela ibango lakho kwinani leentsuku osebenzayo kunyaka.
Umzekelo, ukuba uqalise ishishini lakho ngo-Agasti 1 kunye nomhla wokuphela komnyaka wakho wezezimali ngomhla wama-31 ku-31, ixesha lakho langokuhlawula umnyaka wakho wokuqala liyi-153 iintsuku, kunokuba ibe ngu-365.
Ngoko ukuba ekuqaleni ubala i-CCA yakho ibango i-$ 3,800, kufuneka uhlakulele ibango lakho ngokweentsuku ezili-153 kwaye unokubiza kuphela i-$ 1,592 ngaloo nyaka ($ 3,800 x 153/365).
Ikholam 10 (UUC ekupheleni konyaka)
Faka isiphumo sokususa iKholam yesi-9 (imali ekhethiweyo ye-CCA yonyaka) ukusuka kwiKholam yesi-5 (i-UCC yakho emva kokuncedisa kunye neendlela) ukucacisa ukuba iindleko zezimali ezingenakuhlawulwa zingaphantsi kweklasi nganye. Xa ubala i-CCA yakho yonyaka werhafu olandelayo, le yile nombolo eya kungena kumhlathi 2.
(Khumbula ukungena "0" kule kholomu ukuba unayo ilahleko lokuphela okanye ukubuyiswa kweCACA.)
Ukuba ungathandabuzeki Cinga Ukuba ne-Accountant Review I-CCA Ulwazi
Kwezinye iimeko, umzekelo ukulungiswa kwepropathi, kungenakucaciswa nokuba inkcitho iyafaneleka njengendleko (apho ityala linokutsalwa khona) okanye ukuba i-CCA iyasebenza kwaye ukuba kunjalo nawaphi iklasi. Ukuba awuqinisekanga ngolu hlobo okanye nayiphi na into ebhaliweyo yokubalwa kwe-CCA unokuhlaziywa kwe-akhawunti yomvuzo wakho.
I-Software Software yenza ukuba kube lula
I-Computing CCA yenye yeenzuzo ezininzi zokusebenzisa i-software software . Kukho inani elingathengi, elilula ukufunda, iiphakheji zemali-based based based available for small businesses . Iiprogram zeTekisi zeTekisi zeKhanada zaseKhanada zinika ulwazi malunga neentlawulo zerhafu zerhafu ezingcono kwiinkampani ezincinane
Ukukhangela ulwazi oluninzi ngerhafu yengeniso? Bona iNkampani Yakho Amancinci kunye neRhafu yeNgeniso yeNkathada yaseKhanada - Oko Ukwenza Nendlela Yokuyenza .