Ibhizinisi Lenu Lincinci laseKhanada lingayifumana imali yokubuyisela i-GST / HST
Impendulo:
Ukufakwa kweeNkcazo zentlawulo yisixa-mali seGST / HST ohlawulwayo kwiindleko zoshishino ezifanelekileyo (okanye inxalenye evumelekileyo yeGST / HST ehlawulwa). Amaxesha amaninzi abizwa ngokuba yi-ITCs kwiiNgxelo ze-Canada Agency Revenue Agency (CRA), i-Input Credits Imali yokufumana i-GST / HST ehlawulwa ngokuthenga kunye neendleko ezihambelana nemisebenzi yakho yokuthengisa.
Kufuneka ubhaliswe kwi-GST / HST ukusebenzisa ii-Citits Tax Revenue.
Xa usenjalo, xa uthe wenza ukuthengwa okuhlobene nezoshishino okanye wenze iindleko ezinxulumene nezoshishino , kufuneka ugcine umkhondo we-GST / HST ohlawule kuloo nto yokuthenga okanye iindleko ngokwahlukileyo kwincwadi yakho yokugcina impahla .
Njengazo zonke iibango zendleko, qiniseka ukuba ugcina zonke iirisithi ezidibeneyo ukwenzela ukuba unokwenza amabango akho emva koko kuyimfuneko. (Qaphela: Ngaba ndingayibanga iindleko zoshishino ukuba andizange ndifumane ixesha elide?
Ukufakela i-GST / HST Yakho
Xa ugqiba i- GST / HST yakho yokuBhalisela abaBhalisi , (i-Arhente yeRevenue Agency) ngexesha lokunika ingxelo, faka oku kulandelayo:
- Umgca 103 faka inani elipheleleyo leGST / HST eqokelelwa nguwe okanye uhlawulwe kuwe ngexesha lokunika ingxelo (ukusuka kwiivoyisi zakho kubaxhasi).
- Umgca 104 "Faka inani elipheleleyo lokulungiswa ukuba longezwe kwerhafu yentlawulo yexesha lokunika ingxelo (umzekelo, i-GST / i-HST ifumaneka ekubuyiseleni ityala elibi )." - CRA.
- Umgca we-105 ufake inani lemigca 103 no-104 .
- Kwiphepha 106 faka isixa-mali se-GST / HST (i-ITCs) ozihlawuleyo ekuthengeni iimfuno kunye neendleko, kubandakanywa nayiphi na into engayikwanga kwixesha elidlulileyo.
- Kwiphepha 107 "Faka inani elipheleleyo lokulungiswa okuza kuncitshiswa xa kuchongwa irhafu yentlawulo ngexesha lokunika ingxelo (umzekelo, i-GST / i-HST ifakwe kwisikwere esibi)." - CRA.
- Kwiphepha 108 faka inani lemigca 106 kunye ne-107.
- Ngowesi-109 faka ixabiso elifunyenwe ngokukhupha umgca 108 kumgca 105 . Hlola ibhokisi ukuba isiphumo asibi.
- Kwiphepha 110 faka isixa saso nasinye isitolimende okanye ezinye iintlawulo ezenzelwe amaxesha okunika ingxelo, umzekelo ukuba uyifaka ibuyiselo yonyaka kwaye wenze iifowuni zenyanga zonyaka zifake isixa sembuyekezo yentlawulo.
- Kwiphepha 111 "faka inani elipheleleyo lezaphulelo zeGST / HST, kuphela ukuba ifom yezaphulelo ibonisa
ukuba unokufaka isicelo semali kulo mgca. Namathisela ifom yezaphulelo kule ntlawulo "- I-CRA.
Kwiphepha 112 faka inani lemigca 110 no-111.
Kwiphepha 113a faka imali efunyenwe ngokukhipha umgca 112 ukusuka kwinqanaba 109.
Kwiphepha 205 " faka inani elipheleleyo leGST / HST ngenxa yokufunyanwa kwepropati yangempela yerhafu" - i-CRA.
Kwi- 405 "Faka ingqikithi yezinye i-GST / HST ukuba zihlolwe". - I-CRA (oku kusebenzayo, umzekelo, xa kuthengwa into evela kwelinye iphondo apho kungekho HST okanye izinga le-HST liphantsi - kulo mzekelo kufuneka ungeze umahluko kwi-HST kwiphondo lakho loshishino).
Kwiphepha 113B ufaka inani lemigca 205 kunye no-405.
Kwiphepha 113C lingenise inani lemigca 113A ne 113B. Hlola ibhokisi ukuba isiphumo asibi.
Umgca 113C uyi-tax net yakho ye-GST / HST . Ukuba kulungile ukuba wenze intlawulo kwi- Arhente yeRevenue Revenue Agency . Ukuba ngaba unelungelo lokubuyisela i-GST.
Inkcitho engeyiyo
Ngokucacileyo, ukusuka kwinkcazo yeeNkcazo zeRhafu zeNgeniso, iimpahla kunye neenkonzo ozithenge ukuzisebenzisa kwakho okanye ukuzonwabisa akufanelekanga njengeNgeniso yeeNkxaso zeRhafu.
Okunye ukuthenga okanye iindleko ongenakuzifaka izicelo zokufaka i-Citits Tax Tax (I-ITCs) zokubandakanya:
- Iimpahla ezingathengiyo kunye neenkonzo ezithengiweyo okanye ezingeniswe ngaphandle ukubonelela ngempahla kunye neenkonzo ezingenakukhutshwa;
- Ipropati ethile yepropati;
- Imirhumo yobulungu okanye iindleko kuye nawuphi na iqela enenjongo enkulu yokubandakanya ukuzonwabisa, ukutya okanye izakhiwo zemidlalo (kubandakanya iiklabhu zengqondo, iiklabhu zegalufu kunye nokuzingela kunye neeklabhu zokudoba), ngaphandle kokuba ufumane ubulungu ekuthengiseni i- shishini lakho ( RC4022 - Ulwazi oluqhelekileyo kwi-GST / HST ababhalisiweyo , i-Arhente yeRevenue Agency).
Buyela kwi> I-Index ye-GST Index Questions