Imithetho yokuhlawula iRhafu yeNtengiso yePhondo iyahluka
Impendulo:
Ewe, ukuba ishishini lakho lihlala kwiphondo elinerhafu yerhafu yephondo, okanye irhafu yokuthengisa yokuthengisa iimpahla (RST) njengoko kubizwa kwakhona, kuya kufuneka uhlawulise, uqokelele kwaye ukhuphe i-PST ngaphandle kokuba uthengisa umkhiqizo okanye inkonzo enikwe i-PST kwiimeko ezininzi.
Ziziphi iiphondo ezihlawulisa iRhafu yeNtengiso yePhondo?
Njengamanje amaphondo amahlanu ( e-Ontario , eNew Brunswick, eNova Scotia , eNewfoundland naseLabrador, kwisiqithi sase-Prince Edward) asinayo irhafu yephondo yokuthengisa - adibanise irhafu yephondo yokuthengisa kunye ne-GST yaseburhulumenteni kwaye ngoku ihlawulise enye yentlawulo yeNtengiso eHlangeneyo (HST). .
Amaphondo ayenayo irhafu yephondo yokuthengisa i-Manitoba, iSaskatchewan , British Columbia , neQuebec. KwiManitoba irhafu yentengiso yephondo ibhekiswe njenge-RST, eQuebec njengeToyal Sales Tax (QST). Kule maphondo i-GST kunye ne-PST / RST / i-QST zihlawulwa njengezinto ezihlukeneyo kumgca weevoyisi. Kuba ama-GST / HST kunye ne-PST / RST / i-QST amazinga kumaphondo ahlukeneyo nakwimimandla yabona i -PST (RST) yabamashishini amancinci .
Ukukhutshwa kwabancinci kwabathengi kwiGST kunye ne-PST / RST / QST
I-Federally, ukuba ishishini lakho lidibana nencazelo ye-Arhente yeRevenue Agency (i-CRA) inkcazo yomthengisi omncinci (ingeniso yonyaka engenayo yerhafu ngaphambi kokuba iindleko zingaphantsi kwee-30,000 zamaRandi), akudingeki ukuba uqokelele i-GST / HST. Kwinqanaba lephondo, imimiselo yokukhululwa kwabancinci kumthengisi isuka kwiphondo ukuya kwiphondo:
- IQuebec ine-exemption encane yomthengisi weToyal Sales Tax efanayo ne-federal version (ukuba ingeniso yonyaka ingaphantsi kwee-30,000 zama-dollar awunayo ukubhalisa ukuqokelela i-QST); Jonga Iinkcukacha malunga nabaThengi bamancinci ngolwazi olungakumbi.
- ISaskatchewan ayinakho ukukhululwa komthengi omncinci - kufuneka ubhalise, uhlawule kwaye ubuyisele irhafu yentengiso yephondo kuyo yonke imveliso kunye neenkonzo ezingenakuxolelwa.
- Amashishini aseManitoba kunye nentengiso yerhafu yonyaka engaphezu kwe-R10 000 kufuneka abhalise, ahlawulise aze abuyisele irhafu yentengiso yokuthengisa (RST) kuzo zonke iimpahla ezingenakhululwa kunye neenkonzo. Jonga ulwazi kubathengisi ngolwazi olungakumbi.
- I-British Columbia ine-exemption Small Seller. Funda iimfuno zokuba ngumthengisi omncinci eBBC apha .
Ukuxolelwa kweeMpahla kunye neNkonzo
Izinto ezininzi zithethwa njengezikhutshwa kwi-GST / HST , oku kuthetha ukuba i-GST / HST ayinakongezwa kwixabiso lokuthengisa. Ngokuqhelekileyo, iimpahla ezifana nokutya okuyisiseko, izidakamizwa ezisemthethweni, kunye neenkonzo zonyango zikhutshwa kwiintlawulo zombuso kunye nephondo, kodwa ezinye iimpahla kunye neenkonzo ezikhutshwe kwi-GST / HST zombutho azikhululwa kwizinga lephondo kwaye ngoko ziphantsi kwe-PST / RST / QST. Khangela uluhlu lokuxolelwa kwiphondo lakho ngeenkcukacha:
- I-Manitoba - ngokuqhelekileyo, i-RST kufuneka ihlawulwe ngokuthengisa yonke impahla ebonakalayo, ngaphandle kokuba ikhutshwe. Urhulumente waseManitoba uchaza "impahla ebonakalayo" njengento "into ebonakalayo, elinganisiweyo, elinganiselwe, evelelwa, okanye echaphazelekileyo, oko kukuthi, nantoni na into esinokuyibona ngayo." Uluhlu lwezinto ezikhutshwe kwi-RST eManitoba, funda iSishwankathelo seMpahla yeeRhafu ezingenakho ukuKhutshwa kunye neeNkonzo .
- ISaskatchewan ifuna ukuba i-PST ihlawuliswe ngokuthengisa yonke impahla ebonakalayo, ngaphandle kokuba ikhutshwe. Urhulumente waseSaskatchewan usebenzisa incazelo efanayo "yepropati ebonakalayo" njengoko kwenzayo iManitoba. Bona uRhulumente we-Saskatchewan kwi-website yeTela yeNtengiso yokuThengisa ngolwazi olungakumbi kuquka uluhlu lwezinto ezikhutshwe nge-PST.
- I-British Columbia ikhululekile kwizinto ezahlukahlukeneyo, kubandakanywa (umzekelo) ukuthengiswa kunye nokuqeshiswa kwepropati yangempela, ukutya okuyisiseko, iincwadi kunye neemagazini, iimpahla zezingane kunye neziyobisi zemithi. Kuluhlu olupheleleyo funda i-T ax Isihlomelo kwi-Government of BC Website.
- IQuebec iphinde ikhulule izinto ezithile kwiirhafu zephondo, zibhekise kwiiNtengiso zeMpahla okanye kwiiNkonzo zeWebhsayithi yaseQuebec ukuze uthole iinkcukacha ezingaphezulu.
Ukufumana ulwazi oluthe xaxa malunga nokubhalisa, ukuqokelela, nokubuyisela i-PST / RST / QST, khangela:
I-PST (RST) yabashishini abancinci
Ukuhlawula iintlawulo zePhondo zokuthengisa kwiiNtengiso zeNtengiso
Buyela kwi> I-Index ye-GST Index Questions