I-Business Limit isetyenziselwe ukukhutshwa kweShishini elincinci elincinci
I-Business Limit ihambelana nokuncitshiswa kweerhafu ezifumanekayo kwiinkampani zaseCanada xa ufaka irhafu yenkampani yaseCanada kunye ne-Canada Revenue Agency (i-CRA). I-Business Limit iyinani lemali elisezantsi elithatha inani lemveliso ye-Small Business deduction (SBD).
Okwangoku umlinganiselo wezorhwebo ovumelekileyo u-$ 500,000. Isilinganiselo senziwe ngesantya esekelwe kwinani leentsuku kunyaka ngamnye wekhalenda kunyaka werhafu ( iminyaka-mali ) ehamba nomnyaka wekhalenda.
Ukuchithwa kweShishini elincinci kuyanciphisa iNxalenye I yerhafu yengeniso eyayifuneka ukuba inkokhelo ihlawule.
Ukufumana ukuThengiswa kweShishini elincinci, ishishini kufuneka libe yiCanada Private Control (CCPC) yaseCanada. Kwiinkampani ezinjalo, izinga lokunciphisa iBhizinisi elincinci ngo-2017 li-17.5%, linika irhafu yerhafu encinci ye-10.5%.
(I-SBD yenyuka ibe yi-17.5% ngo-2016 kwaye ilungiselelwe ukuhlala kule nqanaba kwiminyaka elandelayo ngexesha lokubhala.)
Indlela yokubala ukukhutshwa kweShishini elincinci
Umda woshishino ngowomnye wezinto ezisetyenziselwa ukuchonga ubuninzi bokuchithwa kweShishini elincinci iCCPC inelungelo.
Ukukhishwa kweShishini elincinci (SBD) kubalwa ngokuphindaphinda izinga leSBD ngamanani athile alandelayo:
- ingeniso evela kwishishini elisebenzayo eyenziwa eCanada (umgca 400);
- ingeniso yerhafu (umgca 405);
- umda wo shishino (umgca 410); okanye
- Umda wokunciphisa ushishino (umgca 425) "(Isahluko 4 se-T4012: I- T2 Corporation- IsiKhokelo soRhafu seNgeniso , i-Arhente yeNgeniso yeCanada).
Khumbula, njengoko kushiwo ngaphambili, ukuba ukuba unyaka wakho werhafu wenkampani ugqithisa unyaka wekhalenda (umzekelo wonyaka werhafu yenkampani yakho ingaphantsi kweeveki ezingama-51), kufuneka uhlise umda we-shishini ngokuhlula inani leentsuku kwerhafu yenkampani yakho ngo-365 phambi kwakho ungangena kumgca 410.
Kwakhona phawula ukuba:
"I-CCPC edibene neyodwa okanye iinkampani ezininzi ngethuba lonyaka werhafu kufuneka ifake iShedyuli yesi-23, Isivumelwano phakathi kwamaCandelo abucala alawulwa yiCanada aPhathelene neCandelo loKwabiwa kweeShishini . Kule shedyuli, ipesenti yomlinganiselo weshishini unikezelwe nganye kwinkampani, kwaye yonke ipesenti ayikwazi ukuba ngaphezu kwe-100%. Ukuze uthole ulwazi oluninzi malunga nale shedyuli, funda iShedyuli 23 "(i-Arhente yeRevenue Agency).
Ukufaneleka koKhutshwa kweShishini elincinci
Umncinci wokunciphisa ishishini kwingcaciso evela kwi- T2 yeNkcazo yeNgeniso yeNgeniso yeNkcazo ngasentla ibhekisela kwinto yokuba ekubeni i -Private Corporations elawulwa yiCanada (CCPCs) ephethe imali ehlawulwayo kwiCanada eyizigidi ezili-15 okanye ngaphezulu ayifanelekele ukukhutshwa kweShishini elincinci. , umda wezoshishino uncitshiswe kwi-straight line-line ye-CCPC enenkunzi ehlawulwayo ehlawulwayo eCanada phakathi kwe-$ 10 yezigidi kunye nezigidi eziyi-15 ezidlulileyo ngonyaka.
Qaphela ukuba ingeniso ibhekisele kwingeniso ekhoyo yoshishino . Ingeniso engafanelekanga njengenzuzo yezoshishino esebenzayo iquka:
- Utyalo mali
- Ingeniso evela kwishishini lokutyalomali elichaziweyo , eliyinkampani efumana inzuzo evela kwipropati ngendlela yeendleko, ukuqeshisa, ukuhlawulwa kwempahla, njl., Ngaphandle kokuba ibhizinisi linabasebenzi abangaphezu kwamahlanu abesigxina .
- Imali evela kwiinkonzo zoshishino . Ubuchule boshishino lobuqu yoshishino olukhoyo kuphela ukubonelela ngeenkonzo kwenye into. Umntu owenza iinkonzo uyaziwa njengomqeshwa obandakanyweyo. Izihlobo yomqeshwa odibeneyo ufanelekile. Iinkonzo ezibonelelwe ngokuqhelekileyo zenziwa ngumqeshwa okanye igosa lenye inhlangano. Olu hlobo lwesilungiselelo (apho yonke ingeniso yezoshishino ivela kumntu omnye) isondele kumhlobo womqeshi / umqeshwa ngaphandle kweshishini kweshishini elinye. Ukubekwa njengezentlalo zoshishino kungenziwa kugwenywe ukuba ishishini linabasebenzi abangaphezulu kwamahlanu.
UkuThuthwa kweNcinci kwiShishini / kwiiRhafu
Amaphondo kunye nemimandla nganye iyancipha irhafu yokuhlawula irhafu yamashishini amancinci afanelekileyo.
Imida emancinci yokunciphisa ibhizinisi ifana nomda we-federal kunye nemibandela embalwa:
| Ukunciphisa ubuncinci B | Intlawulo% | I-Fed / Prov. Intlawulo % | |
| Federal | $ 500,000 | 11.00 | |
| WePhondo | |||
| Alberta | $ 500,000 | 3.00 | 13.50 |
| British Columbia | $ 500,000 | 2.50 | 13.00 |
| Manitoba | $ 425,000 | 0.00 | 10.50 |
| New Brunswick | $ 500,000 | 4.00 | 14.50 |
| ENewfoundland naseLabrador | $ 500,000 | 3.00 | 13.50 |
| Amantla eNtshona-ntshona | $ 500,000 | 4.00 | 14.50 |
| Nova Scotia | $ 350,000 | 3.00 | 13.50 |
| INunavut | $ 500,000 | 4.00 | 14.50 |
| Ontario | $ 500,000 | 4.50 | 15.00 |
| IPrince Edward Island | $ 500,000 | 4.50 | 15.00 |
| Quebec | $ 500,000 | ||
| Ngaphandle kwe MPP * | 8.00 | 18.50 | |
| MPP * | 4.00 | 14.50 | |
| WaseSaskatchewan | $ 500,000 | 2.00 | 13.00 |
| Yukon | $ 500,000 | ||
| Ngaphandle kwe MPP * | 3.00 | 13.50 | |
| MPP * | 1.50 | 12.00 | |
* UkuThuthwa kweNtlawulo yeMali yentlawulo yeNzuzo