Ixesha kunye nendlela yokunyusa i-HST ye-Ontario
(Nantsi iifom ze - PST, i-GST ne-HST kuzo zonke iiphondo kunye neendawo zaseCanada xa ufuna.)
I-Ontario HST
I- Tax Harmonized Sales Tax (i-HST) ithathe indawo yerhafu yephondo yokuthengisa kunye ne-taxeral tax and tax services (GST) e-Ontario ngoJulayi 1, 2010. Icandelo lephondo elifanelekileyo lokuphumeza i-HST liza kuhlaziywa kwinkqubo yerhafu yokuthengisa " njengendlela efanelekileyo kakhulu yentela emhlabeni jikelele ".
I-HST isetyenziswe kwizinto ezininzi zokubonelela ngeempahla kunye neenkonzo ezenziwa e-Ontario ngezinga le- 13% , elibandakanya isahlulelo se-5% kunye nesahlulo se-8% sephondo. (Xa uhlawula i-HST e-Ontario, kunjalo, awuyikuyichitha phantsi; uhlawule kwaye uyibonise kwiivoyisi zakho njenge-13% eqondekileyo.)
Amanye amaphondo aseCanada aphinde aphumeze i-HST (kumaxabiso ahlukeneyo), kuquka iNew Brunswick, iNova Scotia, iNewfoundland neLabrador kunye ne-Prince Edward Island. Ezinye iiphondo kunye nemimandla (njenge-Alberta) ayinayo irhafu yephondo yokuthengisa kwaye ihlawula i-GST kuphela.
Abanye (njengeBrithani Columbia) bahlawula i-GST + PST.
Kwimashishini amaninzi i-HST iyinzuzo ekudibaniseni i-PST kunye ne-GST kwerhafu enye ibenza bafumane yonke imali yentlawulo yokuthengisa. Inkqubo yerhafu enye inokunciphisa ukulawula okuphezulu - ngelanga le nto iyanqanyulwa yimiphumo eyahlukileyo kunye neziphuzo njengoko kuchaziwe ngezantsi.
Ngaba kufuneka Ubhalise kwi-HST?
Amashishini amatsha aya kufuneka abhalise kwi-HST ngaphandle kokuba abaThengi abancinane kwaye bakhethe ukungaboni (bona icandelo elilandelayo).
Umxhasi oMncinci wabaNcedisi
I-Ontario inokungabikho kwintengiso yabancinci abancinci, ngoko ke ukuba uqhuba ibhizinisi elincinci elenza i-$ 30,000 okanye ngaphantsi konyaka, akufuneki ukuba ubhalise okanye uqokelele i-HST ye-Ontario. Nangona kunjalo, ungabhalisa ngokuzithandela ibhizinisi lakho elincinci. Ukubhalisa ishishini lakho kwi-HST kukukunceda ukuba uphinde ufumane i-HST ehlawulwe ngokuthengwa kweentengiso okanye iindleko (ezi zifunwa njengeNgeniso yeeNkxaso zeRhafu ).
Yintoni ekhutshwe kwi-HST
Abathengi akufanele bahlawule i-HST kwimpahla ekhutshwe njengale ilandelayo:
- Ukutya okufanelekileyo kunye neziyobisi- kubandakanya ukutya okuyisiseko. Akubandakanyi iziyobisi, iziphuzo ezithambileyo, i-candy, ukutya kokutya, kunye nokunye.
- Iinkonzo zezeMpilo, ezonyango, kunye namazinyo anikezelwa ngamagqirha alayisenisi (kubandakanya i-optometrists, i-chiropractors, i-physiotherapists, i-chiropodists, i-audiologists, i-pathologists yeelwimi, iiprologists, izazi-psychology, i-podiatrists, ababelethisi, njl.
- Ukunyamekela abantwana
- Tutoring
- Iziyobisi
- Uninzi lweenkonzo zezimali
Jonga ukuxolelwa kweengongoma kunye nokuhlawula uluhlu olupheleleyo.
Iingxelo zokuThengiswa kweeNtengiso (Izinto ezikhutshwe kwi-PST kodwa kungekhona i-GST)
Izinto eziye zazingeniswa kwi-ntanethi yeentengiso zephondo zase-Ontario (kodwa kungekhona i-GST) abathengisi kufuneka banikezele izihlawulelo zentengiso-ntengiso ye-8% yecandelo lephondo le-HST.
Oku kufaka izinto ezifana:
- Izambatho zezingane
- Izambatho zezingane (ukuya kwinqanaba 6)
- Ukulungelelaniswa kokutya kunye neZiselo zokuThengiswa okuThengisiweyo kudayiswa nge $ 4.00 okanye ngaphantsi
- Iincwadi (kuquka iincwadi zomsindo)
- Amaphephandaba
- Izihlalo zeeMoto zeZikolo kunye nezihlalo zeBosterster
- Iimveliso zokuhlambulula abantu
- Iidrafers
Uhambo lwe-Air oluvela e-Ontario kunye nokuphela kwe-US
Ukunika isaphulelo sokuthengiswa kwezinto ekubandakanyeka kubandakanya ngokuzenzekelayo ukunika ingqalelo inxalenye yephondo ye-HST kunye nokuqokelela kuphela i-5% yentlawulo yeHST ehlawulwa ngokuthengiswa kwaloo nto. Izaphulelo zokuthengiswa kwendawo yokuthengisa azakuchaphazela ukukwazi kwakho ukufaka ibango lokufaka iRhafu yeeNkcazo kwiiNkcazo zakho zoshishino.
Qaphela ukuba i-inshurensi yasekhaya ixhomekeke kwingxenye yesifundazwe ye-HST - isabelo se-GST siyaxolelwa.
Ukuhlawula iHST
Ngokuqhelekileyo, nokuba awuyihlawulisi iHST kwimpahla okanye iinkonzo ozinikezayo kuxhomekeke kwindawo yokubonelela.
Imithetho ecacileyo iyasebenza ukuchonga ukuba ngaba ukunikezelwa kwenziwa okanye ngaphandle kwephondo elichaphazelekayo.
Nangona kungekho tshintsho ephakanyiswayo kwindawo ekhoyo yokubonelela ngempahla yokubonelela kwepropati yomntu kunye nepropathi yangempela, indawo yokubonelela ngempahla yokubonelela ngepropatikhi yepropati kunye neenkonzo zatshintshile kakhulu ngokusungulwa kwe-HST.
Landela ezi zixhumanisi iinkcukacha:
Iimfuno zeevoyisi
Njengoko kunye ne-GST, kukho iinkcukacha ezithile kufuneka ube nazo kwiivoyisi zakho (kunye neerisi, iikontraka, okanye amanye amaphepha ebhizinisi) ukuzisa abathengi bakho ukuba bahlawuliswa njani irhafu kwaye bafumana amaxwebhu abo kufuneka ukuba ibango lingeniswa kwiiCredits Tax (i-ITCs). Unokuphinda ubuyekeze okokufunwa ngcaciso kule Nvoyisi yeSample kunye ne-HST okanye kwi-Arhente yeRevenue Revenue Agency ye- RC4022: Ulwazi oluqhelekileyo kwi-GST / HST Registrants .
U rhu lumente
Ukukwazi iinkcukacha malunga nendlela yokuxelela ukuba uza kuhlawulisa i-HST okanye i-GST kuphela, i-Arhente yeNgeniso ye-Revenue Agency yokuThengiswa kweMali: Indawo yokubonelela ngokubonelela ukuba ngaba kunikezelwa kwiphondo (iGST / HST Technical Bulletin B-103) luncedo. Icacisa indlela yokusebenzisa i-HST kwipropati yezinto ezibonakalayo nezingabonakaliyo, ipropati yangempela kunye neenkonzo kunye neemizekelo.
I-GST / HST yeCanada yeNgeniso ye-Revenue Agency yamashishini anika ulwazi oluninzi malunga nokusetyenziswa kweGST / HST.
Bona kwakho:
Imibuzo eqhelekileyo malunga neGST / HST
I-HST kunye nePropati yePropathi yangasese
I-GST / HST-Ukulinganiswa kweZero kunye neMpahla kunye neeNkonzo eziKhululwayo