IQumrhu le-Private Control Control yaseCanada lithatha iNgcaciso yeNtlawulo yeNtlawulo
Inkampani elawulwa yiCanada yangasese (CCPC) ibhokisi ofuna ukukwazi ukuyikhawula; luhlobo lwenkampani efumana i- intle yeyona ntengiso .
Ukuchithwa kweShishini elincinci kwiinkampani ezizimeleyo ezilawulwa yiCanada
Inzuzo enkulu yerhafu yenkampani yokuba yinkampani yangasese elawulwa yiCanada iyakulungele ukuncitshiswa kwe shishini .
Ukuncitshiswa kwentlawulo yenkampani kubalwa ngokuphindaphinda izinga elincinci lokunciphisa i -17% *
- ingeniso yenkampani ebandakanyekayo yenkampani (umgca we-400 kwi-T2 yokubuyisela irhafu yenkampani )
- ingeniso yayo engenayo (umgca 405)
- umda wezoshishino walo nyaka (umgca 410)
- ukunciphisa umlinganiselo weshishini walo nyaka (umgca 425).
Ixabiso leNkcitho yokuShishiswa kweShishini elincinci liza kufakwa kwisigaba 430.
* Izinga lokuncitshiswa lihlelwe ukunyuka kwakhona ngo-2018:
- 18.5% ngoJanuwari 1, 2018
- 19% ngoJanuwari 1, 2019
Ukuncitshiswa kwe shishini kusebenza kwi-$ 500,000 yokuqala yokufumana inzuzo yoshishino. (Jonga i-Arhente yeRevenue Revenue Agency ye- IT73R6: Ukuchithwa kweShishini elincinci ngolwazi olungakumbi.)
Ezinye iintlawulo zerhafu kwiinkampani ezizimeleyo zeCanada
Ukongezelela ekuncitshweni kwamancinci amancinci, iiCCPC ezifanelekileyo zinelungelo loku:
- inyanga eyongezelelweyo ukuhlawula irhafu yentlawulo ehlawulwa phantsi kweNgxenye I, I.3, VI, kunye no-VI.1 kunyaka;
- izikwereti zerhafu zonyanzalo ezongeziweyo, ezinokubuyiselwa ngokupheleleyo, kwiimfuno zazo ezifanelekileyo ezicwangcisiweyo zophando lwezenzululwazi nophuhliso lokuhlola;
- umnini-mali unelungelo lokufumana umvuzo kwi-capital benefit exemption; kwaye
- ukunyanzeliswa kwemali ehlawulwayo yomqeshwa evela kusebenziso lwezinto ezikhethiweyo ezinikezelwa yiCCPC ( IT-458R2: i-Canadian-Controlled Private Corporation ).
Makhe sijonge kwiinkcukacha zezinye zezibonelelo zerhafu:
Ngokweenkcitho zophando kunye nophuhliso, iinkampani ezizimeleyo ezilawulwa yiCanada zingabanga i-crederal research and development credits kwizinga le-35% (ukuya kwi-3 million yezigidi) ukwenzela ukunciphisa irhafu yenkampani, into engcono kunezinye iintlobo zeenkampani. ngubani onokuthi ityala le-15%.
Ngokuphathelele "umnikazi wesabelo-mali" ekubhekiselelwe kuso kwingcaciso yeCCPC ngasentla, abanini bezabelo kwiinkampani ezizimeleyo ezilawulwa yiCanada bangafuna i-exemption income ye $ 750,000.
Kwaye, njengoko uJack M. Mintz echaze "kwi-Stagnation evuza", (I- Post Post) ,
Ingeniso encinci yerhafu encinci yonikezwa njengenzuzo kubanikazi abanomvuzo ophezulu bahlawuliswa ngokuphindwe kabini ukuya kweyesithathu kunye nehafu engama ngaphantsi komvuzo wemivuzo. Oku kusebenza kwi-Alberta, e-Ontario, eNova Scotia, kwi-Prince Edward Island nase-Saskatchewan. iguqulela kwi-tax saving of $ 8,000 ukuya kwi-14,000 zamawaka). "
Enye indlela yokujonga iindleko zerhafu yenkampani yecandelo elizimeleyo elilawulwa yiCanada kukuthelekisa netherhafu yentlawulo yenkampani. Kwiinkampani ezizimeleyo ezilawulwa yiCanada ezithi zichithwe ishishini elincinci, intlawulo yentlawulo ye - net is 11% * , ngelixa ixabiso lentlawulo leentlawulo zezinye iintlobo zeenkampani zi-15%.
* Ireyithi yentlawulo yentlawulo ye-CCPC ihlelwe ukunciphisa iminyaka engama-4 ukususela ngo-2016 ngolu hlobo lulandelayo:
- 9.5% ngoJanuwari 1, 2018
- 9% ngoJanuwari 1, 2019
Kucacile ukuba kukho inzuzo enkulu yerhafu yenkampani yokuba yinkampani yabucala elawulwa yiCanada. Ngoko yintoni inhlangano yaseCanada enokuyenza ukuze ikwazi ukuba yiCCPC?
Yintoni iCandelo laseKhanada eliPhatha eliPhezulu?
Njengoko igama lithetha, iqumrhu elizimeleyo elilawulwa yiCanada kufuneka libe libucala. Kufuneka ihlangabezane nazo zonke iimeko ezilandelayo ( T4012: I-T2 Corporation yeNkcazo yeNgeniso yeNgeniso ):
- yinkampani ehlala eCanada kwaye yayiquka eCanada okanye ehlala eCanada ukususela ngoJuni 18, 1971, ekupheleni konyaka werhafu;
- ayilawulwa ngokuthe ngqo okanye ngokungathanga ngqo ngumntu omnye okanye abangabemi abahlali ;
- ayilawulwa ngokuthe ngqo okanye ngokungathanga ngqo ngumbutho omnye okanye ngaphezulu karhulumente (ngaphandle kwenkampani ebhaliweyo yamashishini, njengoko kuchaziwe kuMthethonqubo 6700);
- ayilawulwa yinkampani yaseKhanada ehlala kuyo iluhlu lwazo izabelo kwi-stock exchange exchange ngaphandle kweCanada;
- ayilawulwa ngqo okanye ngokungathanga ngqo nayiphi na inhlanganisela yabantu bachazwe kwiimeko ezintathu zangaphambili;
- ukuba zonke izabelo zayo eziphantsi komntu ongeyena umhlali, yinkampani kawonkewonke (ngaphandle kwenkampani ebhaliweyo ye-venture), okanye yinkampani eneklasi yezabelo ezidweliswe kwi-stock exchange exchange, yayinomntu omnye , loo mntu akayi kuba neengxenye ezaneleyo zokulawula i-corporation; kwaye
- akukho nqanaba lezabelo zalo zentengo-mali lihlwini kwi-stock exchange exchange.
Ucwangciso loRhumo lweNtlawulo luqalisa kwiCandelo lokuQala
Ukuba ucinga ukubandakanya ishishini lakho, kuyafaneleka ukuba uzifundele iintlobo ezahlukeneyo zeenkampani ukusuka kwiteko yombono kunye nemicimbi yerhafu yenkampani. Xa ixesha leserhafu lijikeleze, i-private corporation elawulwa yiCanada ineenzuzo ezicacileyo onokufuna ukuyisebenzisa.