Indlela yokuhlawula iHST kwiNkonzo

Indawo yoLawulo lweeNkonzo zeeNkonzo

Ngaba kufuneka uhlawule irhafu yeNtengiso eHlangeneyo (HST) kwiinkonzo ozibonelayo? Eli nqaku lichaza kwaye lixubushe indawo yokubonelela ngeenkonzo ezenza ukuba i-HST ihlawulwe okanye ingahlawulwanga.

Qaphela ukuba ukuba imali yakho yerhwebo ayinakugqithisa umda we- S mall Umthengisi , akudingeki ubhalise okanye uqokelele i-HST. Kukho nempahla eyahlukeneyo kunye neenkonzo ezikhutshwa yi-HST okanye i-zero-evaluated , oku kuthetha ukuba awuyikuhlawula i-HST kubo.

Uluhlu lweerhafu zentengiso kumaPhondo ahlukeneyo lubona i -PST (RST) yabamashishini amancinci .

HST kwiNkonzo

Indawo yokunikezelwa kwempahla yokubonelela ngeenkonzo ngokubanzi isekelwe kwikheli lomthengi elifunyenwe ngumthengisi kwikhosi eqhelekileyo, nangona kukho ukungabikho.

Iinkonzo zokuthutha izithuthi, iinkonzo zokuthutha izithuthi, iinkonzo zokuthunyelwa kweposi kunye neenkonzo zokuthunyelwa kweeposi kunye neenkonzo zonxibelelwano zihlanganiswe yindawo ethile yokubonelela ngemigaqo (ichazwe kwiCandelo 6 ukuya ku-9 leRhafu yokuThengiswa kweNtengiso: Imigaqo yokubonelela ukuba ngaba kunikezelwa kwiphondo , I-GST / i-HST yobuGcisa bobugcisa B-103, i-Arhente yeRevenue Agency).

Kukho ezine iindawo eziqhelekileyo zokubonelela ngeenkonzo ezijolise ukusetyenziswa kwe-HST:

1. Ukunikezelwa kwenkonzo kucetywayo ukuba kwenziwe kwiphondo ukuba kwikhosi eqhelekileyo umthengisi wenkonzo ufumana idilesi yommkeli okhoyo kwiphondo.

1. Ukuba uMthetho 1 awubonakali ukunikezelwa kwenkonzo kwiphondo, kunye nenxalenye yeCanada yenkonzo eyenziwa ngokuyinhloko (ngaphezulu kwama-50%) kumaphondo athathe inxaxheba, ukunikezelwa ... kuthathwa njengenxaxheba ekuthatheni inxaxheba iphondo apho inxalenye enkulu yeCanada yenkonzo eyenziwa kumaPhondo athatha inxaxheba. (Inxalenye yeCanada yenkonzo ibhekisela kwingxenye yenkonzo eyenziwa eCanada.)

1. Ukuba uMthetho 2 awubonakali ukunikezelwa kwenkonzo ekwenzeni kwiphondo elithatha inxaxheba kuba inkonzo yenziwa ngokulinganayo kumaphondo amabini okanye athatha inxaxheba, inkonzo ... ithathwa njengenikwa kwiphondo elithatha inxaxheba kula maphondo izinga eliphezulu lephondo kwicandelo le-HST. Ukuba ngaba amabini amaphondo athathe inxaxheba, kule ngxaki, inqanaba elifanayo kwicandelo lephondo, i-HST iya kufuneka ihlawulwe ngumthengisi usebenzisa loo mali.
2. Ukuba uMthetho 1 awubonakali ukunikezelwa kwenkonzo ekwenzeni iphondo kunye neCanada inxalenye yale nkonzo ayinakwenziwa ngokukodwa (50% okanye ngaphantsi) kumaPhondo athatha inxaxheba, ukunikezelwa kunconywa ukuba kwenziwe kwi-non- Iphondo elithatha inxaxheba (Intlawulo yeNtengiso ehambelanayo: Imigaqo yokubonelela ngenjongo yokuqwalasela ukuba ngaba ukunikezelwa kwenziwa kwiphondo, i-GST / HST yobuGcisa yeBakala-103, i-Arhente yeRevenue Agency, iphe. 25-27).

Iinkonzo zomntu azihlanganiswa yile ndawo ngokubanzi yemigaqo yokubonelela, ngaphandle kweengcebiso, ukubonisana okanye iinkonzo zengcali, ezifakwe ngolu miselo jikelele ngaphandle kokuba omnye umthetho othize usebenza kubo.

Ngokuqhelekileyo, xa unikezela ngeenkonzo zakho, ukuba wenza "ngokubanzi (90% okanye ngaphezulu)" yinkonzo yabuntu phambi kobuntu obanikezelwa ngokuyinhloko (ngaphezulu kwama-50%) kumaphondo athathe inxaxheba, uhlawula I-HST isekelwe kwiphondo elithatha inxaxheba apho inxalenye enkulu yenkonzo yenziwa.

Ukuba inkonzo yangasese iyenziwa ngokufanayo kumaphondo amabini okanye amaninzi athatha inxaxheba, uhlawula i-HST esekelwe kwiphondo elithatha inxaxheba ephezulu.

Ukuba yonke into (90% okanye ngaphezulu) yenkonzo yomuntu siqu isenziwa phambi komntu lowo unikwe yona (50% okanye ngaphantsi) kumaPhondo athatha inxaxheba, "ukunikezwa kunikezelwa ukuba kwenziwe ngaphandle kokuthatha inxaxheba kwiphondo, "kwaye uza kuhlawula i- GST kuphela.

I-HST kwiNkonzo ezinxulumene neZakhiwo eziPhezulu zeMpahla

Ukusetyenziswa kwe-HST kuxhomekeke ekubeni ingaba ipropati yomntu oyinyaniso ihlala kwiphondo elifanayo ngelixa isevisi isenziwa. Ngokomzekelo, ukuba unika iinkonzo zokulungisa imoto e- Ontario , izithuthi zihlala e-Ontario ngelixa ulungisa, kwaye uhambelana ne-HST kwisantya se-13%.

Ukuba ngaba amaphondo amabini okanye amaninzi athatha inxaxheba, inkonzo ithathwa ukuba inikezelwa kwiphondo elithatha inxaxheba kula maphondo apho izinga lephondo le-HST liphezulu (Ibid., Iphepha 29).

Ukuba ipropati yomntu onokubonakalayo ayihlali kumaphondo afanayo ngelixa inkonzo isebenza, i-HST kufuneka ihlawulwe ukuba:

• ipropati ikhona ngokukodwa (ngaphezulu kwama-50%) kumaphondo athathe inxaxheba nangaliphi na ixesha inxalenye yeCanada yenkonzo eyenziwa,
• Inkonzo eyenziwa ngokuyinhloko (ngaphezulu kwama-50%) kumaphondo athatha inxaxheba, kunye
• inxalenye enkulu yenkonzo yeenkonzo, eyenziwa kumaPhondo athatha inxaxheba, eyenziwa kwiphondo elithatha inxaxheba.

Ukuba ipropati yomntu oyinyaniso ibhalwe ngenye indlela ngaphezu kweyona nto (50% okanye ngaphantsi) kumaPhondo athatha inxaxheba (umz., Ikhona ngokukodwa kumaPhondo angabandakanyekanga okanye afumaneka ngokulinganayo kumaphondo athatha inxaxheba nongathathi nxaxheba) nangaliphi na ixesha inxalenye yeCanada yenkonzo eyenziwa okanye inkonzo yenziwa ngenye indlela kunoko (50% okanye ngaphantsi) kumaPhondo athatha inxaxheba, ukubonelelwa kwenkonzo kucetywayo ukuba kwenziwe kwiphondo elingenalo inxaxheba kunye ne-HST ayayi kuhlawulwa (Ibid., iphepha 29).

I-HST kwiNkonzo ezidibeneyo kwiNgingqi-Indawo ethile

IiNkonzo ezinxulumene nesiganeko esithile sendawo yinto ekhethekileyo kwiindawo eziqhelekileyo zokunikezelwa kwemithetho. IiNkonzo ezinxulumene neziganeko ezinjengomsebenzi, umthendeleko, umkhosi, intlanganiso, inkomfa, iindibano okanye umcimbi ofanayo oza kubakho (ngaphezulu kwe-50%) eyenziwa kwindawo yomcimbi kwiphondo kucetywayo ukuba kwenziwe kwiphondo. Ngoko ukuba unika iinkonzo kumthendeleko e-Ontario, uya kuhlawula i-HST ngezinga le-13%.

Intlawulo yeCanada yeNgeniso yeThengi yokuThengiswa kweNtengiso: Imigaqo yokunikezelwa kwemida yokuqingatha ukuba ngaba ukunikezelwa kwenziwa kwiphondo, i-GST / HST yobuchwephesha yeBlue Bulletin B-103 iquka indawo yemigaqo yokubonelela ngezihloko ezimbalwa, ezifana nokulungisa nokulungisa iinkonzo , iinkonzo ezinxulumene nekhompyutha kunye nokufikelela kwe-Intanethi, kunye neenkonzo zokuthengisa ngempahla, ngoko-ke thumela ngqo kwi-Bulletin ukuba ufuna i nkcukacha ezi.

Iinkcukacha ezongezelelweyo

Ukuqalisa ishishini: Bhalisa kwi-GST / HST

I-HST kunye neNgxowa-mali yangasese engabonakaliyo eCanada

Ukuhlawula iintlawulo zePhondo zokuthengisa kwiiNtengiso zeNtengiso

Isampuli yeNvoyisi kunye neRhafu yokuThengiswa kweNtlawulo (HST)