Iifom zerhafu zorhwebo kunye nendlela yokulungisa kunye neFayile yeNgeniso yeNgeniso yeNkcazo
Kwezinye iintlobo zeenkampani zaseCanada, izinga lentlawulo yerhafu li-15% (ngoJanuwari 1, 2012).
Ukufumana okungakumbi kwiirhafu zerhafu zenkampani, jonga iiRhafu zeRhafu zeNkampani zeRhafu zeRhafu, ezibandakanya uluhlu lwerhafu yengeniso kumaphondo nakwiimimandla.
Iintlobo zeenkampani zaseCanada
Ngokwenene, eKhanada, kukho iinkampani ezizimeleyo ezilawulwa yiCanada (CCPCs), kwaye ke ezinye zikhona.
Funda malunga nazo zonke iintlobo zeeNkampani zeCanada .
Xa kuziwa kwerhafu yenkampani, iinkampani ezizimeleyo ezilawulwa yiCanada (CCPCs) ziyiCinderellas kwibhola ngelixa ezinye iintlobo zeenkampani zizintlu-odade. Izinzuzo zeNtlawulo zeNtlawulo zeCandelo le-Private Corporation eliLawula iCanada lichaza iingeniso zerhafu zenkampani ezijongene nezibonelelo ezizimeleyo zaseCanada.
Ukunciphisa iNgeniso yeNgeniso yeNkampani
I-Canadian Corporations ineendlela ezimbini zokunciphisa inani lemali yentlawulo yaseKhanada kufuneka bahlawule; ngaba zichazwe izinto ezifumana iikhredithi zerhafu okanye zisebenzise inzuzo yentlawulo yeerhafu .
Credits Tax Tax
Imali Yentlawulo yeNtlawulo yezoRhwebo zaseCanada zichaza ukuba yiyiphi i-Federal Investment Credits efumanekayo kunye nendlela yokubangola ezi khredithi zerhafu.
Mhlawumbi owaziwa kakhulu kwiirhafu ezifumanekayo kwiinkampani ziKharityhulam zoPhando noPhuhliso .
Iingxowa zentlawulo yeNgeniso yeNkampani
Funda ngokuchithwa kweShishini elincinci , ukuchithwa kwentlawulo yenkampani ekhoyo kwiinkampani zangasese ezilawulwa yiCanada (CCPCs).
Iindleko zam zorhwebo njengezintlu zoluhlu lweeRhafu zokuThengiswa kweRhafu kwaye ichaza imigaqo yokunciphisa ezinye iindleko zoshishino eziqhelekileyo, kwi-Accounting ne-Legal fees ngeendleko zokuhamba.
Iifom zeRhafu zeNgeniso zeNkampani zeT2
Ifomu yeRhafu yeNgeniso yakho yeCandelo leNkcitho ekufuneka liSebenzise
Amaqumrhu ahlukeneyo amashishini omthetho, kwaye iqumrhu ngalinye kufuneka lizalise kwaye lifake ifom ye-T2 yeNtela yeNtlawulo ngonyaka.
Isebenza kuwo onke amaqumrhu asebenza eCanada, nokuba loo mbutho yayingasebenzi. Okukuphela kwalomgaqo kulo mgaqo yinkampani eyabhalwa ngokunyanisekileyo kulo nyaka.
I-corporation ingakwazi ukugqiba kwaye ifake i-T2 eFutshane yokubuyisela ukuba:
- i-corporation idibana nazo zonke iimeko ezilandelayo:
- yinkampani yangasese elawulwa yiCanada (CCPC) kunyaka werhafu;
- kulo nyaka, unenzuzo engenayo ye-nil okanye ilahleko yengeniso yerhafu yengeniso;
- inesiseko esisigxina kwiphondo elinye okanye kwintsimi enye;
- ayibanga naliphi na iikhredithi zerhafu ezibuyiselwayo (ngaphandle kokubuyiselwa kwezitolimende ezihlawulwayo);
- ayifumananga okanye ayihlawule nayiphi na imali ehlawulwayo;
- Ingxelo ngemali yaseKhanada; kwaye
- ayinayo ityala yerhafu yerhafu ye-Ontario.
- OKANYE
- ukuba i-corporation yinkampani ehlawulwa irhafu (njengentlangano engenzi nzuzo) inesiseko esisigxina kwiphondo elilodwa okanye kwintsimi (i-Arhente yeRevenue Agency).
Ngaphandle koko, iqumrhu lakho kufuneka lifake i-T2 yeNtlawulo yeNgeniso yeRhafu yeNkampani.
Ukulungiswa kweRhafu yeNtlawulo yeNkampani
Ngenxa yokugqiba iifom zeRhafu yeNkxaso yeNkampani yeT2 idinga ukusebenzisa i- General Index yeeNkcukacha zeMali (GIFI) kwaye iyinkimbinkimbi kakhulu ngaphezu kwe- T1 Personal Income Tax Return , Ndincoma ukuba iirejista zerhafu zenkampani zilungiswe ngumbonisi werhafu oqeqeshiwe.
Ukuba awunayo i-akhawunti-mboleko, Indlela yokufumana i-Akhawunti eyiNtloko ichaza indlela yokuhamba malunga nokufumana enye.
Xa kufika ixesha, Ukufumana iirekhodi zakho zerhafu ezilungiselelwe i-Akhawunti yakho zikhokelo ezifanelekileyo zokufumana amaxwebhu afunekayo kunye, ngezinye iingcebiso zokugcina imali kwiimali zakho zokuphendula.
Ukuba unqwenela ukwenza irhafu yakho yerhafu yenkampani, kukho iiNkqubo zeNkqubo zeNkqubo zeRhafu zeCanada zokunceda. (Kufuneka usebenzise isofthiwe yerhafu eqinisekisiweyo yeCanada yeNgeniso xa wenza njalo.)
Ukubuyisela Imbuyekezo Yentlawulo Yentlawulo Yenkampani
Ixesha lokuFaka iRhafu yeNgeniso yeNkcazo
Irhafu yentlawulo yenkampani kufuneka ifakwe kwiinyanga ezili-6 ekupheleni konyaka- mali . Ngokomzekelo, ukuba umhla wokuphela komnyaka wakho werhafu ngowama-31 Matshi, ukubuya kwerhafu yengeniso yakho yenkampani kufuneka ifakwe ngomhla we-Septemba 30.
(Ukuba ufuna ukutshintsha ukuphela konyaka wakho wezimali, Ndingayitshintsha njani Unyaka Wamali?
ichaza inkqubo.)
Kukho izigwebo xa ufaka irhafu yakho yerhafu yengeniso .
Indlela yokuFakela irhafu yeNgeniso yeNkcazo
Phantse zonke iinkampani zaseCanada zingafaka ifayile yabo yokubuyisela intela yerhafu nge-elektroniki ( EFILE ). Iquka iinkampani ezingabemiyo kunye namashishini athabatha inani le- SR & ED .
Ikhasi le-Intanethi yeFayili yeNgeniso yeCanada yeNkonzo ye-Intanethi iza kukuxelela ukuba iqumrhu lakho lifanelekile kwaye liyakwenza njani oku.
Amaqumrhu aseCanada kunye nengeniso yonyaka engaphezulu kweerandi eziyi-1 kufuneka i- Intanethi ifake irhafu yengeniso yenkampani.
Ukuba ufuna ukufaka ifayile yokubuyisela irhafu yenkampani, apho uyifake kuyo kuxhomekeke apho iqumrhu likhoyo khona. I-T4012-I- T2 Corporation- Isibonelelo soRhafu seNgeniso sinikeza iinkcukacha malunga neendawo zokufakela iifom zerhafu yengeniso yenkampani yabemi kunye nabangewona abahlali.
I-Income Tax Income Balance Date
Ukuba iqumrhu linemali ehlawulwa yerhafu yengeniso yenkampani, kwiinkampani ezininzi, ukuba ibhalansi yerhafu kufuneka ihlawulwe kwiinyanga ezimbini emva kokuphela konyaka werhafu.
Nangona kunjalo, iinkampani ezilawulwa yiCanada-ezizimeleyo zineenyanga ezintathu zokuhlawula irhafu yokufumana irhafu xa zidibana nale miqathango .
I-Arhente yeRevenue Revenue Agency Payment Options
Ukuba iqumrhu lihlawulisa irhafu ekupheleni konyaka, ibhalansi ingahlawulwa ngenye yeendlela ezininzi:
- Ukusebenzisa i-Akhawunti Yam ishishini, inkonzo ye-intanethi ye-CRA evumela abanikazi bamashishini (kuquka amaqabane, abalawuli kunye namagosa) ukufikelela kwi-akhawunti yabo yeKhansela yeNgeniso ye-Arhente kwi-net (bona ii- Akhawunti ze-Arhente ze-Arhente ze-Akhawunti ze-Inthanethi kwi-Amashishini );
- I-intanethi kwi-akhawunti yakho yasebhanki kwiziko lemali laseKhanada elithatha inxaxheba kwiNkonzo yam yokuTyala;
- Indlela endala ngokuthumela isheke.