Indawo yokuthenga iQinisekisa iMpendulo
Impendulo:
Xa umntu ongahlali eCanada athengisa into evela kumntu waseCanada, kufuneka ahlawulwe aze ahlawule i- GST / HST xa kuthengwa kwenzeka eKhanada (kwaye ukuthenga kubandakanya into ehlawuliswayo okanye inkonzo).
Ukuthenga eCanada, "Abantu abodwa abangathengisa iimpahla kunye neenkonzo ngaphandle kokuhlawula i-GST / HST ngamaNdiya, phantsi kweemeko ezichanekileyo" ( Inkcukacha ngokubanzi kwi-GST / HST Registrants , i-Arhente yeRevenue Agency).
Ngaphantsi kweendwendwe zangaphambili zeeNdwendwe zokuvakashela i-Visitor ukuya eCanada zavunyelwa ukuba zibuyiselwe iimbuyiselo kwizinto ezithile kunye neenkonzo ezithengiweyo eCanada. Le nkqubo inqatshiwe ngo-Ephreli 1, 2007.
Ngaphandle kwababhalisi bamazwe angaphandle kunye nekarhulumente karhulumente bahlawula i-GST / HST ekuthengeni kwabo. Abanye oorhulumente bephondo kunye nendawo abahlawuli i-GST / HST kwiintengo zabo zokurhafisa xa zibonelela ngokuqinisekileyo. Ukuba unokungabaza ukuba ngaba urhulumente othile okanye ummeli karhulumente kufuneka ahlawulwe i-GST / HST kufuneka ubize i-Arhente yeRevenue Revenue Agency.
Kodwa Ukuba Akunjalo eCanada ...
Hayi ukuba akakho eCanada. Awuyihlawulisi i-GST / HST kwimpahla ehlawuliswayo ukuba wena (umthengisi) uthumele ngqo kwindawo engaphandle kwelizwe.
Ukuthunyelwa kweeMpahla kunye neNkonzo ezivela kwiPhondo
Ukuba uthumela izinto ezihlawulwayo kunye neenkonzo kumthengi kwelinye iphondo okanye kwintsimi (ingaba iimpahla zanikwa i-intanethi okanye ngenye indlela) uhlawula irhafu yokuthengisa echaphazelekayo kwiphondo okanye kummandla wamakhasimende (jonga amaxabiso ).
Oku kuyahluka ngephondo okanye kwintsimi:
- I-Alberta, iNunavut, i-Northwest Territories, kunye neYukon ayinayo irhafu yerhafu yephondo ukwenzela ukuba uhlawule i-GST kuphela.
- I-Prince Edward Island, i-New Brunswick, iNewfoundland neLabrador, i-Nova Scotia kunye ne-Ontario baye badibanisa i-GST / HST ukuze uhlawule zombini ngokubhekiselele kumlinganiselo osebenzayo.
- I-British Columbia ineentlawulo zentengiso yephondo ( PST ) ngoko kuya kufuneka ukuba ubhalise kwaye uqokelele i-PST kunye ne-GST ukuba uthengisa rhoqo kwaye uthumele iimpahla kubaxhasi be-BC.
- IQuebec ine-Tax Sales Tax (QST) kodwa akudingeki ukuqokelela nokukhupha oku xa uthunyelwa kubathengi eQuebec, kuphela i-GST.
- I-Manitoba inerhafu yokuthengisa yokuthengisa (RST) kufuneka ubhalise kwaye uqokelele xa uthengisa nokuhambisa impahla eManitoba. Ngoko uza kuqokelela i-GST kunye ne-RST.
- ISaskatchewan ine-tax sales province (PST). Ukuba uhlala uthengisa impahla / iinkonzo kwiSaskatchewan iphondo licela ukuba ubhalise kwaye uqokelele i-PST. Ukuba akunjalo, umthengi kufuneka aphumelele kwi-PST kwiphondo xa athe benza nayiphi na ipropati ukuthenga kwiimpahla okanye iinkonzo ezihlawulwayo. I-GST kufuneka iqokelelwe.
I-GST ihlawulela abahlali
Abahlali beCanada banelungelo lokufumana isaphulelo sesaphulelo seGST / HST xa iimeko ezithile zisebenza. Nazi ezinye izibonelo:
- Uhlawule i-GST / i-HST xa ungenayo, okanye uhlawule ngaphezu kokuba kufuneka ube nayo.
- Uthumela izinto zezorhwebo okanye imisebenzi yobugcisa ngaphandle kweKhanada (khangela iKhowudi yesiXhosa 4).
- Uhlawule i-GST / HST kumaphuhliso omhlaba / umhlaba kwaye wabuqeshisa umhlaba ngokumalunga neenjongo zokuhlala (bona ikhowudi yesizathu 9.
- Njengomhlali wephondo uhlawule i-HST kwimpahla oyithengayo kwelinye iphondo elinezinga eliphantsi leHST.
I-GST ihlawulelana nabangewona abahlali
Abangewona abemi baseKhanada banelungelo lokufumana isaphulelo phantsi kweemeko ezithile ezifana:
- Uhlawule i-GST / i-HST xa ungenayo, okanye uhlawule ngaphezu kokuba kufuneka ube nayo.
- Uthengise impahla kwi-GST / HST obhalisiweyo, kwaye uhlawulele i-GST / HST ngokufaka impahla eCanada.
I-GST / HST ihlawulela abahlali beZizwe zokuQala
Abemi beZizwe zokuqala bangafaka ibango kwiziphumo ezilandelayo:
- Iimali ezihlawulwe ngephutha leempahla okanye iinkonzo ezithengiweyo okanye ezithunyelwe kwindawo yokugcina.
- Iimali ezihlawulwayo kwimisebenzi yokugcinwa kwempahla ngaphandle kwegama. "Unakho ukulungele ukufaka isicelo sesaphulelo phantsi kwekhowudi yesizathu 8 ukuba ungumntu waseNdiya, ibhunga lemizalwane, okanye iqumrhu elinikezelwa amandla, kwaye uhlawule i-GST / HST ekuthengeni ukuhamba kweendawo zokuhamba, ukuhlala kwexesha elifutshane, ukutya kunye ukuzizonwabisa kwimisebenzi yolawulo lwebhanki, okanye kwipropati yangempela kwindawo yokugcina "(i-Arhente yeRevenue Agency).
- I-Ontario Abantu bokuqala belizwe bangakwazi ukubuyisela i-HST / i-HST kwicandelo lephondo lokuthenga iimpahla kunye neenkonzo.
I-GST / HST idibana nabameli bamazwe angaphandle
Ngokuxhomekeke ekuvunyelweni yiSebe leMicimbi yeZangaphandle, uRhwebo noPhuhliso lweKhanada okanye iSebe lezokuKhuselwa koLuntu, amaziko alandelayo kunye nabameli bamazwe angaphandle banokufanelekela ukufumana isaphulelo se-GST / HST:
- iintetho zezopolitiko kunye nama-diplomatic agents kunye nabatshatileyo
- amalungu olawulo okanye abasebenzi bezobugcisa bomsebenzi wezopolitiko kunye nabatshatileyo
- izithuba zengqungquthela kunye namagosa angama-consular kunye nabatshatileyo
- abaqeshwa kunye nabatshatileyo
- imibutho yamazwe ngamazwe kunye namagosa atyunjiweyo kwimibutho yamazwe ngamazwe kunye nabatshatileyo
- iiyunithi zamagumbi okuhambela
Qaphela ukuba abazalwana baseCanada, abasebenzi benkonzo, okanye abakhonzi abazimeleyo abaqeshwe ngabo ngasentla abakulungelanga kwizaphulelo zeGST / HST.
Ukufumana ulwazi olongezelelweyo ngeembuyekezo ezibandakanya ifomu yesicelo sokufumana isaphulelo, funda isicelo seRA-General (GST / HST) sesaphulelo.
Buyela kwi> I-Index ye-GST Index Questions