Sitshintshe ukuphela koNyaka-mali weeNkxaso-mali zeShishini
Impendulo:
Ukuthi okanye ungayitshintshi ekupheleni kwonyaka wakho wezezimali kuxhomekeke kwindlela lakho ishishini lenziwe ngayo. Ubunini bempahla , amalungu olwalamano apho onke amaqabane ahlala ngabanye kwaye iinkampani ziphela zendlela zezoshishino ezinokuphela kweminyaka-mali ngaphandle kweDisemba 31.
Ukuseka Ukuphela Kwemali-mali Xa Uqala I shishini
Ukuba uqala ishishini, inkqubo yokutshintsha ukuphela konyaka wakho wezimali kuxhomekeka kwindlela lakho ishishini lihlelwe ngayo:
- Ukufumana i- proprietorship kunye neentsebenziswano kuphela kufuneka usebenzise kwi-Arhente yeRevenue Revenue Agency (CRA) ukuba ube nomphelo wonyaka-mali ngaphandle kuka-Disemba 31. Unokwenza oko ngokufaka Ifomu T1139, Ukubuyisana kweNkxaso yeNkxaso yeNkxaso yeRhafu kwixesha elifunekayo. I-CRA iya kuphinda ihlaziye isicelo sakho kwaye ivumele okanye ayivumelekanga isicelo sakho.
- Kuba iinkampani zakho iimali zonyaka-mali ziyakusungulwa xa ufaka ireyithi yakho yokuqala yerhafu (T2) ukubuyela , nangona kunjalo kufuneka ibe ngeeveki ezingama-53 zomhla wokufakwa kwakho .
Ukutshintshwa koMnyaka-mali wokuphela kweShishini eliMisiweyo lifuna imvume
- Ukufumana i- proprietorship kunye neentsebenziswano kunye nenkqubo ifana kunye namashishini amatsha- kufuneka ufake ifom ye-T1139, Ukubuyisana kweNkxaso yeNkxaso yeNkxaso yeRhafu kunye ne-CRA. I-CRA iya kuhlola kwaye ivume okanye ilahle isicelo sakho.
- Kwiinkampani kufuneka uthumele ileta kumlawuli weofisi yesevisi yerhafu yengingqi ecela ukuba utshintsho ekupheleni konyaka-mali kwaye ufake inkcazo yezizathu zesicelo. I-CRA ihlolisisa zonke izicelo ezinjalo kwaye iyakwenza isigqibo malunga netyala-nge-imeko ukuba ingaba livumele ukutshintsha.
Xa utshintsho lweMinyaka-mali yokuPhelelwa kweMali awuyi kufuna Imvume
Kwezinye iimeko utshintsho ekupheleni konyaka-mali aludingi imvume evela kwi-Arhente yeRevenue Revenue Agency, njengokuba:
- Utshintsho kwithuba lonyaka wakho wezezimali owenzeka ngenxa yokuba ixesha lonyaka wezimali "lihlaziywa ngokusebenza komthetho". Ngoko, umzekelo, ukuba ixesha lonyaka weze-shishini lakho litshintshile ngenxa yokuba umnini-mhlaba wedwa ufa okanye uthengisa ishishini , okanye ngenxa yokuba ubambiswano luyeke ukuba lukho.
- Inkampani ichithwa . (Qaphela ukuba iqumrhu elincinci limele licele imvume yokutshintsha ukuphela kwalo nyaka-mali.)
- I-corporation iyayixolelwa irhafu.
- I-corporation ihambela kwelinye ilizwe (kwaye ayiyi kubhala iirejista zerhafu zaseKhanada esikhathini esizayo).
- Ibhizinisi liye lafunyanwa kwaye isiphelo sonyaka-mali siya kutshintshela ukufanisa nokuphela konyaka-mali wezinye iinkampani ukwenzela ukuba lula ukugcinwa kweencwadi.
Izicelo zokutshintshwa koNyaka-mali weeMali aziyikuvunyelwa ngokuzenzekelayo yi-CRA
I-CRA iya kwamkela kuphela utshintsho kwithuba lonyaka wakho wezimali ocinga ukuba lwenziwa "ngezizathu zoshishino ezivakalayo". Imizekelo yezizathu zoshishino ezamkelekileyo ziquka:
- Ibhizinisi lixesha lexesha ke inkampani inqwenela ukutshintsha umhla wokuphela konyaka-mali ukuze uhambelane nexesha eliphumayo, ngaloo ndlela vumela ixesha elingakumbi locwangciso loshishino , uhlahlo lwabiwo-mali, kunye neengxelo zokuhlawula intela kunye neengxelo zezimali . Ibhizinisi lonyaka linciphisa i-payroll ngexesha lamaxesha athile alo nyaka, ngoko kaninzi ukhetha ukuphela konyaka-mali ukugqitywa xa abasebenzi bekhutshwa ngexesha lexesha. Imizekelo yamashishini angamaxesha apho ukuphela kweemali zonyaka-mali ingaba luncedo kubandakanya ivenkile zentengiso (ezenza iintengiso zabo kwiKrisimesi), i-arhente zokuhamba, kunye namashishini wokwakha kunye nokuhlaziya.
- I-corporation iguqula ixesha layo lokuhlawula imali ukwenzela ukuba umhla wokuphela konyaka wezimali ufanane nenkampani yomzali wayo.
Injongo echazwe yi-CRA yokufuna ukuvunyelwa kweenguqu kwixesha lezemali "ukuthintela abahlawuli berhafu ukuba baphinde bahlaziywe ngamaxesha abo okuhlawula imali ngokukodwa ukwenzela ukunciphisa irhafu". Ukuba ngokwe-CRA isicelo sokwenza utshintsho kukufumana inzuzo yerhafu okanye eyenziweyo ukwenzela ukuba ngumntu ohlawule irhafu, isicelo siya kukhishwa.