Ixabiso leSibonelelo seNdleko Inkcazo kunye ne-CCA Rates
I- Capital Cost Allowance (CCA) "ityala lokuncitshiswa kweerhafu imithetho yeRhafu yaseCanada ivumela ukuba ishishini libe nesibango sokulahlekelwa kwintengo yexabiso eliyinkunzi ngenxa yokugqoka nokudiliza" (i-Arhente yeRevenue Agency (CRA)).
Ngoko ukuba uthengela ipropati okanye isiqwenga sezixhobo oza kusebenza kwi shishini lakho, awukwazi ukususa yonke indleko yalo kwerhafu yakho yengeniso kulo nyaka. Kunoko, usebenzisa i-Capital Cost Allowance ukukhawulela inxalenye ebalwayo yeendleko njengenisohluthwa yerhafu yengeniso kwaye uqhubeke nokwenza oku ngaphezu kwexesha leminyaka njengoko ipropati okanye isixhobo sinciphisa.
I-Capital Cost Allowance ibalwa njani?
Ingakanani Imali yeZindleko zeNdleko unokuthi unyaka ngamnye kuxhomekeke xa ufumene ipropati kwaye yiyiphi iklasi yeCCA. I-Arhente yeRevenue Revenue inike iiklasi kwiintlobo ezithile zepropati ehlaziyiweyo, kwaye kukho amaxabiso abelwe nganye kwiklasi.
I-CCA ibalwa ngokusekelwa kwesiseko esekelwe kwisilinganiso esabelwe kunye neendleko ezingenakulinganiswa ze-asethi kuloo nyaka. Ngokomzekelo, isithuthi sezentengiso esithengwa i-$ 30,000 singama-CCA kwiklasi ye-10 kwaye iza kuba ne-CCA ye-30%. Ngonyaka wokuqala i-CCA yokutsalwa iya kuba yi-30,000 x 30% = $ 9000. Ngonyaka wesi-2 ukuxothwa kuya kuba ($ 30,000 - $ 9,000) x 30% = $ 6,300, njalo njalo kwiminyaka elandelayo kuze kube yilapho isithuthi sichitha ukuya kutshatyalaliswa okanye sichithwe.
Ngaba ufuna uncedo olongezelelweyo lokuqikelela i-CCA yakho? Khangela inqaku lam Iindlela zokubala i-Capital Cost Allowance kunye nendlela yokubamba i-CCA (i-Capital Cost Allowance) kwiSithuthi esithengiweyo malunga nokuSebenza koShishino .
Ingaba uquka i-GST / i-HST ohlawulwayo xa ubiza i-Capital Cost Allowance?
Oku mhlawumbi yimibuzo eqhelekileyo ngokumalunga ne-CCA kwingeniso yerhafu.
Ewe, xa ubiza i-Capital Cost Allowance kwaye uqala ukungena kwixabiso lentengo yepropati (izakhiwo, ifenitshala okanye izixhobo), uya kubandakanya i- GST , i- HST okanye nayiphina irhafu yentengiso yephondo oye uyihlawula xa uthenge i-asethi.
Nazi iifom ze-PST, i-GST kunye ne-HST kuzo zonke iiphondo kunye namaziko ahlukeneyo eCanada.
Uyakuquka kwakhona nayiphi nayiphi na indawo yokuhambisa okanye yokuthumela kunye neendleko zokuphatha xa kusebenza.
Njengoko i-Arhente yeRevenue Revenue ichaza ukuba, "Ngokuqhelekileyo, indleko enkulu yepropati yiyo uhlawula yona".
Le mali yinani oza kulusebenzisa ukubala i-Capital Cost Allowance yepropati ebhalwe kuyo kwifom ye-T2125, Ingxelo Yoshishino okanye Imisebenzi Yomsebenzi.
Qaphela ukuba kwiipropati ezininzi ezihlaziyiweyo, xa ubala i-Capital Cost Allowance, uya kukwazi nje ukubiza isigxina seendleko zabo ezinkulu ngonyaka wokuqala ngenxa yesigwebo seminyaka.
IiKlasi eziqhelekileyo zeCCA kunye neeRhafu:
| ICandelo leCCA | I-CCA Rate | Inkcazo |
| 1 | 4% | Uninzi lwezakhiwo ezifunyenwe emva kowe-1987, ngaphandle kokuba zibe kwezinye iiklasi. Kwakhona kufaka iiplumbing, i-wiring, izakhiwo, ukushisa / izixhobo zomoya-moya, njl. |
| 3 | 5% | Uninzi lwezakhiwo ezifunyenwe ngaphambi kowe-1988 ngaphandle kokuba zibe kwiCandelo 6. Kuquka ukuguqulwa ukuya kwixabiso elingaphezulu kwama-500,000 emva kwe-1987. |
| 6 | 10% | Ingenelo, i-stucco, isakhelo, okanye izakhiwo zetsimbi ezifunyenwe ngaphambi kowe-1979 okanye ezisetyenziselwa ukulima okanye ukuloba okanye kungabi namanqanaba angenanto-zibandakanya izityalo zokugcina izithombo kunye nezicingo. Kwakhona iquka i $ 100,000 yokuqala yeenguqu ezenziwe emva kowe-1978. |
| 8 | 20% | Iipropati ezingabanye kwezinye iiklasi, ezifana nefenitshala, izixhobo, izixhobo, uomatshini, izixhobo, njl. Kuquka iifotokopi, imishini yefeks kunye nezixhobo zefowuni. |
| 10 | 30% | Iinqwelo zeemoto |
| 10.1 | 30% | Iimoto zabagibeli ezithengwa ngo-2015 kwaye zibiza imali engaphezu kwe-30,000 zamawaka (izithuthi zabagibeli zineemali ezingama-30,000 ze-CCA) |
| 12 | 100% | I-China, i-cutlery, i-linens, njl njl, izixhobo, isofthiwe (ngaphandle kweenkqubo zesofthiwe) |
| 43 | 30% | Imishini efanelekileyo kunye nezixhobo ezisetyenziselwa ukuvelisa iimpahla ezithengiswayo |
| 46 | 30% | Izixhobo zonxibelelwano lweeNethiwekhi kunye nesofthiwe |
| 50 | 55% | Inkqubo yokusetyenziswa kwedatha yekhompyutheni kunye nenkqubo yesistim esekelwe ukulawula inkqubo ye-elektroniki okanye ukubeka iliso, uxhulumaniso, okanye ukuphathwa kwedatha. Kubandakanya isofthiwe yenkqubo. |
Ukufumana iinkcukacha malunga neeklasi kunye neerhafu ubone i-Arhente yeRevenue Revenue Isahluko 4- Isikhokelo kwi-Amashishini amancinci aseCanada kunye neeKlasi zePropati eLahlayo.
Buyela kwi> Ikhowudi yeRhafu yeRhafu yeRhafu yaseKhanada
Eyaziwayo Njenge: CCA
Bona kwakho:
Iindleko zeNdleko zeNtengo kunye nezinye iziCwangciso zerhafu
Ezinye iindlela zokuKhuphula iRhafu yeRhafu yeNkxaso yakho yeRhwebo