Indlela yokubamba i-CCA (i-Capital Cost Allowance) kwiSithuthi esithengiweyo malunga nokuSebenza koShishino
Iindleko zokuthenga imoto entsha (okanye isetyenzisiweyo) ayikwazi ukubhalwa ngokuthe ngqo njengendleko yoshishino .
Endaweni yoko, ngenxa yokuba isithuthi sisakhiwo esihlahloka ngexesha elide, kufuneka ubhale ixabiso lezithuthi zakho ngokusebenzisa i- Capital Cost Allowance (CCA) ngaphezu kwexesha leminyaka emininzi.
Ukuba ungumnikazi wedwa okanye ilungu lobambiswano , uya kubanga le CCA kumgca we-9936 wefomu yakho ye-T2125, Ingxelo yeBhizinisi okanye iMisebenzi yoBuchule (inkcazo).
(Amaqumrhu aseCanada angenza i-CCA ibango kwizithuthi abazithengile ukusetyenziswa kwezoshishino, ngokuqinisekileyo, kwicandelo elifanelekileyo le-T2 yokubuyisela irhafu yengeniso . Ukubala kwe-CCA isebenza ngokufanayo ngendlela yabanikazi bezodwa kunye namaqabane kunye iiklasi zeCCA kunye nemithetho iyasebenza.)
Xa ukhangela ifom ye-T2125, uza kubona iNdawo A-Ukubalwa kweendleko zexabiso lexabiso (CCA) ibhokisi yebango phezulu kwiphepha 4.
Indlela yokubala i-Capital Cost Allowance inikeza inkcazo ecacileyo yekholamu-ngekholomu.
Oko Kufuneka Ukwazi Ngaphambi Kokubala Iindleko Zakho ze-CCA
1) Kukho iintlobo ezimbini zeemoto zenzelwe iinjongo zerhafu, iinqwelo kunye nezithuthi zithuthi , kwaye uhlobo lwesithuthi onayo okanye ukuqeshisa kuthintela imali onokuyichitha kwi-Capital Cost Allowance kunye nezinye iindleko.
Ngokuqhelekileyo, bayayilumkisa, isithuthi sabantu "sisithuthi esilungiselelwe okanye sithintela ngokukodwa ukuba sithwale abantu ezindleleni nasezitratweni. Uhlalisa umqhubi kunye nabangaphezu kweebhasi abasibhozo. Uninzi lweemoto, iinqwelo zesikhululo, iinqwelo, kunye namaloli athatha iinqwelo zithuthi.
2) Izithuthi ezinokuthi "iinqwelo zeeMoto" zisebenzisa iCandelo le-10 leCCA, njengoko kwenza "iinqwelo ezihamba ngeendleko" ezibiza i-30,000 okanye ngaphantsi, kungabandakanyi irhafu. Iimoto ezihamba ngeendleko ezingaphezu kwama-30,000 zamawaka zibhekwa njengezithuthi ezithandekayo kwaye zihlala kwiKlasi 10.1:
| Imigaqo kunye neenkcazo | Iklasi 10 | Iklasi 10.1 |
| UMax. CCA | Akukho Mdawulo | $ 30,000 + GST / HST / PST |
| UMax. I-CCA Rate | 30% | 30% |
| Umthetho wonyaka wesiqingatha ekuthengeni | Ewe | Ewe |
| Umthetho wonyaka wesiqingatha ekuthengiseni | Hayi | Ewe |
| Isithuthi , siquka: | ||
| ukuthabatha esetyenziswe ukuthutha impahla, izixhobo,> 50% yokusetyenziswa kwezoshishino | ✓ | |
| ukuthabatha kunye nekhabhi elongeziweyo elisetyenziselwa ukuthutha impahla, izixhobo, okanye abagibeli,> 90% ukusetyenziswa kwezoshishino, izihlalo ezine-4-9 | ✓ | |
| i-van esetyenziselwa ukuthutha impahla, izixhobo,> 50% ukusetyenziswa kwezorhwebo, izihlalo ezi-1-3 | ✓ | |
| imoto esetyenziselwa ukuthutha impahla, izixhobo, okanye abagibeli,> 90% ukusetyenziswa kwezoshishino, izihlalo ezine-4-9 | ✓ | |
| Imoto yabagibeli ubuninzi bama- $ 30,000, kuquka: | ||
| ukupheka, i-sedan, i-xover, i-sport-utility | ✓ | |
| ukukhetha okanye i-van ngaphandle kokuchazwe ngasentla | ✓ | |
| Imoto yezithuthi > $ 30,000, iquka: | ||
| nayiphina imoto engabonakali njengesithuthi (njengoko kuchazwe ngasentla) | ✓ |
I-Arhente yeKharensi yeNgeniso inikeza ishati yeenkcazelo zezithuthi ezithengiweyo okanye eziqeshwe emva kwe-Juni 17, 1987 kwaye zisetyenziselwa ukufumana ingeniso yezoshishino.
Awubandakanyi iMpahla kunye neNkonzo yeRhafu (GST) kunye neNtlawulo yeNtengiso yePhondo (PST) , okanye iRhafu yokuThengiswa kweNtengiso (HST) , xa ubala iindleko zesithuthi ukufumana ukuba yeyiphi iklasi.
Umlinganiselo we-CCA weendleko zeenqwelo zithuthi ziyi-$ 30,000 ngoko ke ukuba ixabiso lezithuthi lidlula i-30,000 zama-dollar unokuthi ufune imali engama-30,000 kunye ne-GST kunye ne-PST (okanye i-HST) kwi $ 30,000 - kungakhathaliseki ukuba yintoni inqwelo.
Ngoko ukuba uthenge i-van entsha nge $ 42,000 ukuze usebenzise kwi shishini lakho, le moto iya kuba kwiCandelo leSibonelelo seNkcitho yeNtengo ye-Capital 10.1, njengoko libiza imali engaphezu kwama-30,000 kwi-$ 30,000 kwaye uza kukwazi ukubiza imali eyinkunzi ye-30,000 kunye ne-GST esebenzayo. kunye ne-PST (okanye i-HST) kwi $ 30,000.
Ukuba uthenge i-van kwi-BC, umzekelo, apho izinga le-PST li-7% *, uya kuthi wongeza:
- I-5% ye-GST kwi-$ 30,000 = $ 1,500
- 7% i-PST kwi-$ 30,000 = i-$ 2,100
Iindleko zexabiso elipheleleyo ze-33,600 zamaRandi. Le yimali oyifakayo kwikholam yesi-3 yeNgingqi B kwiFomu T2125.
* I-BC PST iyahluka ngoxhomekeke kwindleko yesithuthi esithengiweyo; 7% kule ngxaki njengoko isithuthi singaphantsi kwama-55,000. ubona Ngaba i-Business Yakho ifuna ukuBhalisa kwi-BC PST? ezinye iinkcukacha.
3) Qaphela ulawulo lomnyaka wesigxina!
Umgaqo-mali wesigqithi uthetha ukuba ngonyaka owawuthenge ngayo isithuthi, unokwenza umbuzo wonyaka wesigxina we-Capital Cost Allowance (50%).
Kwimeko yomzekelo endikunike ngaphezu kokuthenga i-van ukuba isebenze kwishishini lakho, kunyaka werhafu owuthengile uya kuba nako kuphela ukubiza imali eyi-16,800.
I-Tip yeThafu: Ukuba unako, ixesha lakho lokuthenga izithuthi ekupheleni kwonyaka wakho wezezimali . Ngaloo ndlela ufumana ibango le-50% ye-CCA yindleko yonyaka wonke werhafu (nangona ungenayo isithuthi kude kube sekupheleni) kwaye ufumane ixabiso elipheleleyo le-100% kwi-CCA kunyaka ozayo.
Iprojekthi Yentela Inceda
Iprojekthi yeserhafu inokuqhuba ngokuzenzekelayo yonke idatha yeCCA yonyaka odlulileyo kwaye igcwalise ixabiso lonyaka okhoyo. Jonga iiNkqubo eziPhambili zeNkqubo zeNkxaso zeRhafu zaseCanada kule nxalenye kunye neenzuzo zokusebenzisa isofthiwe yokulungiselela irhafu.
Iinkcukacha ezongezelelweyo
- Isahluko 4 se-Arhente ye-Revenue Agency ye-T4002-iShishini soRhwebo kunye neNkcazo yeNkcazo yonke malunga ne-Capital Cost Allowance.
- Indlela yokubala i-Capital Cost Allowance
Ngesihloko seendleko zeenqwelo, uya kufuna kwakhona ukufunda:
- Iindleko zoShishino ezihambelana nokusebenzisa isithuthi sakho soshishino
- Indlela yokugcina i-Logbook yokuBanga iindleko zeenqwelo zithuthi
Amanye amaZiko eRhafu
IRhafu yeNgeniso yeNkathada kunye neNkampani Yakho Yincinane
Amacandelo aRhwebo eNcinane kwiShishini lokuNciphisa irhafu yeNgeniso eCanada
5 Iingcamango eziqhelekileyo malunga neNkcazo yokuRhweba kweRhafu yeRhafu yaseCanada
Ndingayihlawula njani irhafu yentlawulo njengeContrakta elizimeleyo eCanada?