Ukubhaliswa kwe-GST kunye nokuXhotywa kwabancinci kwabathengi
I-Federal GST (iMpahla kunye neNkonzo yeRhafu), irhafu yepesenti kwizinto ezininzi zeCanada kunye neenkonzo, zaqala ngoJanuwari 1, 1991, zenza indawo yeTela yentengiso ye-13.5%. Kwakudingeka ukuba kuphuculwe kwaye kuhlaziywe inkqubo yerhafu, ngokukodwa kwimashishini angaphandle .
Ngelishwa akuko onke amaphondo asayinwe ukudibanisa iirhafu zephondo zentengiso zele ikhona kunye ne-GST, ukuphoqa abanikazi boshishino ukuba bafake iifayile ze-GST kunye ne- Provincial Sales Tax (PST).
Amaphondo adibanisa irhafu yabo yokuthengisa kunye ne-GST inkokhelo eyaziwa ngokuba yiNtengiso yeNtengiso eHlangeneyo (HST).
Ukongeza kwi-confusion amazinga e-HST / PST ahluke kwiphondo ukuya kwiphondo, kwaye iimveliso ezininzi kunye neenkonzo ziyaxolelwa (ezinye zivela kwi-PST kodwa zingekho i-GST, nakwi-VS versa), kubangele inkokhelo enkulu ye- invoicing kumashishini.
Ngaphandle kwamaphondo amane asentshona (iBritish Columbia, Alberta, Saskatchewan kunye neMantoba) onke amanye amaphondo ayalindela iHST. Iphondo le-Alberta kunye neNorthwest Territories, i-Nunavit, ne-Yukon ayinayo irhafu yokuthengisa kwiphondo ke i-GST kuphela ityala. Nazi ii- PST, i-GST kunye ne-HST Intlawulo kuzo zonke iiphondo kunye namaziko ahlukeneyo eCanada.
EQuebec, i-Ministre du Revenu du Québec (MRQ) ilawula i-GST ne-HST kwi-Arhente yeRevenue Revenue Agency. (Unokuqhagamshelana ne-MRQ, i-toll-free, ngo-1-800-567-4692.)
Kungakhathaliseki ukuba abathengi bayamthiya kwaye amaqumrhu e-shishino asebenza ngomzila wesitimela, i-GST ilapha ukuhlala, kwaye amaninzi amashishini amancinci aya kunyanzelwa ukuba aqokelele ukuqokelela kunye nokubuyisela i-GST / HST.
Ngaba i-GST / i-HST yokuBhalisa iyadingeka kwiShishini lakho?
Ku xho mekeke.
Awunayo ukubhalisa kwi-GST / HST ukuba unikezela ngeempahla kunye neenkonzo kuphela zeGST / HST. Imizekelo ye-GST / HST ekhutshwe iimpahla kunye neenkonzo ziquka iinkonzo zonyango lwezingane, izifundo zemculo kunye nezindlu zokuhlala.
Awudingi ukubhalisa kwi-GST / HST ukuba ufanelekile njengomthengisi omncinci ngokubhekiselele kwi-Arhente yeRevenue Revenue Agency (i-CRA), kwaye ayikho enye yecala kumlawuli omncinci womthengisi.
Ngokuqhelekileyo, umthengisi omncinci uchazwa njengomnikazi wedwa , ubambiswano , okanye iqumrhu elithe lafumana imali ehlawulwayo phambi kweendleko zingama -30,000 okanye ngaphantsi ngonyaka . Amaziko enkonzo karhulumente, njengemibutho yokuncedisa, imibutho engekho inzuzo, oomasipala, okanye iifunivesithi, banelungelo lokuba ngababoneleli abancinci ukuba imali yabo yonke imali ehlawulwayo phambi kweendleko i $ 50,000 okanye ngaphantsi ngonyaka.
Nangona kunjalo, amanye amashishini kufuneka abhalise kwi-GST / HST nokuba ngaba ngababoneleli abancinci:
- Abasebenzisi beeteksi kunye ne-limousine
- kunye nabangewona abahlali (abazithengisa ukuvakelwa kwiimina-mfundiso kunye nezinye iziganeko).
Kufuneka ukuba iGST / Ukubhaliswa kwe-HST kuthathe indawo?
Ngokwenene unemihla engama-29 ukufaka isicelo sokubhaliswa kwe-GST / HST ukususela ngosuku apho ishishini lakho lidlula umlinganiselo wenkxaso yomncinane kumthengisi.
Ngoko ukuba ngo-Juni 1 imali yam engenayo ihamba ngaphezu kwee-30,000 zamaRandi, ngoko ke ndine-Juni 29 ukuya kufaka isicelo sokubhalisa. Kodwa ke, phawula ukuba ngomhla we-1 kaJuni uza kuba ngumhla wokubhalisa we-GST / HST kwaye ndiya kuba noxanduva lokuqokelela i-GST / HST ukususela ngaloo mhla.
Indlela yokubhalisa kwi-GST / HST
Ukubhaliswa kwe-GST kunye ne-Canada Agency Revenue Agency (CRA) yinxalenye elula. Ungakwazi ukubhalisa ngefowuni, kwi-intanethi, ngeposi okanye wehla kwiofisi ye-CRA yangingqi. Iyiphi Inkqubo yokuBhaliswa kwe-GST inikeza iinombolo zeefowuni kunye needilesi ozifunayo.
(EQuebec, khumbula, kufuneka uqhagamshelane ne-Ministre du Revenu du Québec (MRQ) esikhundleni se-Arhente yeRevenue Revenue ye-GST ukubhaliswa. Inombolo yabo yefowuni ngu-1-800-567-4692.)
Xa ubhalisile, uya kubelwa iNombolo yeBhishini , inombolo yesazisi yomsebenzi oyisebenzisayo kuzo zonke iinkqubo zakho zokusebenzisana ne-CRA.
UkuBhaliswa kwe-GST / HST yokuBhalisa kunenzuzo
Nangona ufanelekile njengomthengisi omncinci, unokufuna ukubhalisa kwi-GST.
Kungakhathaliseki ukuba yeyiphi na ishishini lakho, uya kuhlawula i-GST / HST kwimpahla ehlawuliswayo kunye neenkonzo ozisebenzisayo kwiinkqubo zakho zorhwebo.
Ukuba unobhaliso lweGST / HST, uya kukwazi ukufumana ezinye ze-GST / HST ohlawulwe ngokuthengwa kwezoshishino emva kweeNkcazo zeRhafu zoNgeniso .
Inzuzo enkulu kwi-GST / HST Registration
Njengoko kuchazwe ngaphambili, akudingeki ubhalise kwiRhafu neNkonzo zeRhafu (i-GST / HST) eKhanada ukuba ishishini lakho lifanelekile njengomthengisi omncinci .
Kodwa nangona ungenayo, unokufuna ukubhalisa nayiphi na indlela ngenxa yeyona nzuzo enkulu ye-GST / HST ukubhaliswa - Ukufaka iiKredithi zeRhafu.
Ukufakwa kweeNkcazo zentlawulo ziyi-credits ukuba unokufaka isicelo sokubuyisela i-GST / HST ohlawuleyo okanye uhlawula iimpahla okanye iinkonzo ozifumene "kwiinkqubo zakho (ezentengiso)" (i-Arhente yeRevenue Agency).
Ukuba awubhajista kwi-GST / HST, awukho indlela yokubuyisela nayiphi na i-GST / HST ohlawulwe yona. Kwimashishini amaninzi amancinci, inani le-GST / i-HST ehlawulwayo ukufumana iimpahla kunye neenkonzo ngexesha lonyaka likhulu, ngoko ke ukubhaliswa kweGST / HST kwenza ubulumko bezoqoqosho.
Kwaye i-tax-wise wisdom, i-Input Credits Taxation is "stackable". I-GST / HST Input Credits yeerhafu ayifuni ukuba ifunwe ngexesha lokunika ingxelo xa kuthengwa. Uneminyaka engama-4 ukususela ekupheleni kwexesha apho iNgeniso yeMali yentlawulo ingenakuqala ukufunwa ukuba ifake i-GST / HST yokufaka iRhafu yeTyala kwiimeko ezininzi.
Cinga kwakhona, ukuba njenge-GST / i-HST ebhalisiweyo, unakho ukufaka ibango lokufaka i-CST ye-GST / HST oyihlawulayo okanye uhlawula kwimpahla okanye kwi-inventory onayo xa ubhalisa.
Imithetho yokubamba i-GST / HST Input Credits Tax
Imithetho yokubamba i-GST / HST Input Credits Imali efana kakhulu nemithetho yokubamba iindleko zoshishino kwerhafu yengeniso.
Ngokwe- General Revenue Agency ye- GST / HST Isikhokelo soBhaliso , unokufaka ibango lokufaka iiNkcazo zeNtlawulo zeendleko zokusebenza ezifana nezentengiso zorhwebo, iinkonzo zesevisi kunye neefisi, kunye neendleko zokuzonwabisa kunye nezokuzonwabisa. Unokuthi ufune i-GST / HST yokufaka iiKredithi zeRhafu kwiindleko zokuhlawula iintlawulo ozihlawulela abasebenzi okanye amaqabane akho. Kwaye unokufaka ibango lokufaka i-Citits Tax Revenue for property capital.
Iindleko ezingabalulekanga njengenqaku lokufaka iiKredithi zeRhafu
Ezinye izinto ezithengiweyo okanye iindleko azikwazi ukusetyenziswa ukuba zifake izicelo zentlawulo yemali. Udidi oluphambili lokuthenga okanye iindleko ezingasetyenziswanga ziyimpahla kunye / okanye iinkonzo ozithengileyo okanye zangeniswa ukuzisebenzisa kwakho (ngokuchasene nokuthengwa okanye ukungeniswa kwezoshishino).
Ezinye zezinye iimpahla okanye iindleko ezingafanelekanga zi:
- iimpahla ezihlawulwayo kunye neenkonzo ezithengiweyo okanye ezithengiswayo ukubonelela ngempahla neenkonzo
- ethile yepropati
- "iimali zobulungu okanye iindleko kunoma yiphi iklabhu enenjongo enkulu yokubonelela ngokuzonwabisa, ukutya, okanye izixhobo zemidlalo" (i-CRA).
Ukubhaliswa kweGST / HST
Uyaqiniseka ukuba kufuneka ubhalise ngoku kwaye uzibuze njani? Yintoni inkqubo yoBhaliso lweGST? inikeza iinombolo zeefowuni kunye needilesi ozifunayo.
Ukunika ingxelo kwixesha le-GST / HST Return
Xa ubhalisa i-GST eCanada , i-Arhente yeRevenue Revenue (i-CRA) ikwabela i-GST / i-HST yokunika ingxelo ngokubhekiselele ekuthengiseni kwakho kwintengiso ye-GST / HST iimpahla kunye neenkonzo.
Eli xesha lokunika ingxelo lingaba ngenyanga, ngekota okanye ngonyaka. I-Arhente yeRevenue Revenue iza kunika ixesha lokunika ingxelo ngokusetyenziselwa yonke impahla ehlawulwayo yeempahla kunye neenkonzo kunyaka owedlule mali xa ubhalisa kwi-GST / HST. Ngokuxhomekeke kulolu hlobo, unako ukukhetha ithuba lokunika ingxelo ekhethekileyo.
(Ukutshintsha ixesha lokubikwa kweGST / HST, unokubiza i-Arhente yeRevenue Revenue Canada okanye ugcwalise uze uthumele kwifomu ye-GST20, ukhetho lwe-GST / HST Ixesha lokubika .)
Khumbula ukuba kufuneka ufake ifom ye-GST / HST ngexesha lakho ngokwexesha lakho lokunika ingxelo nangona awuzange wenze nayiphi na imisebenzi yezoshishino okanye uqokelele nayiphi na i-GST / HST ngeli xesha lokunika ingxelo.
Ngexesha ngalinye lokunika ingxelo, kufuneka ulungiselele kwaye uthumele kwi-CRA i-GST / HST ukubuya okubonisa ukuba inani le-GST / HST uhlawule abathengi bakho, kunye nexabiso le-GST / HST ohlawulayo okanye obolekisi bakho ababoneleli. Umahluko phakathi kwezi zibini irhafu yakho yentetha. (Ukufumana iinkcukacha ezininzi malunga neemeko ezifana ne-GST / HST ezihlawulweyo kwaye zingabuyiswanga, kunye nokulungiswa kwetyala elibi, khangela iCandelo leRhafu yeRhafu yeRhafu ye- RC4022-Ulwazi oluqhelekileyo kwi-GST / HST Registrants (CRA)).
Ngaba bekungeke kube kuhle ukuba bekulula njengoko ndandichaza nje? Kodwa kunzima kakhulu, nangona kunjalo, ngenxa yeeNkcazo zeRhafu zoNgeniso kunye neeklasi ezahlukeneyo zeGST / HST iimpahla kunye neenkonzo. Iimpahla kunye neenkonzo enikezelayo zingaba yi-GST / HST ehlawulwayo, i-GST / HST ikhutshwe okanye i-GST / HST ilinganisiwe.
I-GST / HST Iimpahla kunye neeNkonzo ezihlawulwayo
Lawa awamashishini ahlawulisa i-GST / HST kwaye angenza ibango lokufaka i-Citits Tax Tax kwi-GST / HST. Uninzi lwempahla kunye neenkonzo ziwela kuloluhlu kwaye uhlawula kwaye uqokelele i-GST okanye i-HST efanelekileyo kwintengiso. Jonga indlela yokwenza i-Invoyisi yee-GST / i-PST / HST ukuhlawula irhafu kwiiphondo nakwiindawo ezahlukeneyo.
Cinga ngokuthenga / ukuthengisa into yokudlala, isiqwenga sobucwebe, i-petroli okanye i-hard drive. Indawo yokuhlala okanye ihotele okanye ukuthenga okanye ukuqeshisa imoto. Impahla emibini okanye iinkonzo eziphathelele ngqo kwi-shishini kwaye ziwele kule nqanaba onokungazi ukuba ziintlawulo ze-franchise kunye neentengiso (ngaphandle kokuba ukuthengiswa kunikezelwa kumntu ongehlali waseKhanada).
I-GST / HST ikhutshwe kunye neZero-Rated Goods and Services
Njengeshishini, uhlawula umboleki akukho GST / HST kwii- GST ezikhutshwayo okanye i-GST iimpahla kunye neenkonzo ezinokulinganiswa, kodwa iiklasi ezimbini zeempahla zihlukileyo xa kuziwa kwiiNkcazo zeRhafu zoNgeniso.
Xa i-GST ikhuphe iimpahla kunye neenkonzo, awuyi kuhlawula i-GST / HST kwaye awukwazi ukufaka isicelo sokufaka i-Citits Tax Revenue.
Ngeempahla kunye neenkonzo ze-GST / HST ezithengiweyo, uhlawula i-0% ye-GST / HST kwaye unokufaka ibango lokufaka iiKredithi zeRhafu.
I-GST / HST ikhuphe iimpahla kunye neenkonzo ziquka iinkonzo zokunakekela abantwana, izifundo zomculo, iinkonzo ezininzi zemfundo, kunye nezindlu zokuhlala. Ukufumana iinkcukacha malunga nale mizekelo nemibandela, bona uluhlu lweCanada yeNgeniso ye-Arhente ye-GST ikhuphe iimpahla kunye neenkonzo kwi- RC4022-Ulwazi oluqhelekileyo kwi-GST / HST Registrants .
Iimpahla kunye neenkonzo ezinokulinganiswa ziquka izinto zokutya ezisisiseko, izidakamizwa zemithi kunye nokuthumela ngaphandle.
Ukugcinwa kweencwadi kwiGST / HST
Ukubala ngokuchanekileyo iiKredithi zeRhafu zoNgeniso kwaye ugcwalise i-GST Return, kufuneka uqiniseke ukuba awugcini nje ukugcina ingqalelo ye-GST okanye i-HST oyiqokeleyo kunye ne-GST okanye i-HST oyihlawulayo, kodwa ugcine ingqalelo ye-GST / HST yakho. ngodidi.
Iiprogram ze-software ze-software ze-software ze-Software Quick and Simply Accounting zingenza lula ukugcina i-GST / HST kakhulu, kuba inkqubo iya kulandelwa ngokuzenzekelayo i-GST / HST ehlawulwa kuyo yonke into kwaye ivelise ingxelo ye-GST / HST.
Ngokucacileyo, ukugcina iirekodi ezinengqiqo kubalulekile ukuba uhlale phezu kweentlawulo zakho ze-GST / HST kunye nokwandisa i-GST / HST yakho yokufaka iRhafu yeeRhafu. Kodwa kufuneka wenze njalo nangenjongo yerhafu yengeniso . Ukugcina iirekhodi zakho ze-GST / HST zihlaziywa kufuneka zibe yinxalenye yenkqubo yakho yokugcinwa rhoqo.