Bhizimusi Limit Inoisa Kukura Kwemabhizimisi Maduku Akawanikwa
Bhizimusi Limit rinorondedzera kumabhadharo emitero anowanikwa kune mamwe makambani eCanada paanoisa mutero weCanada nekambani yeCanada Revenue Agency (CRA). Bhizimusi Limit ndiyo inokwana dollar yemari inotora chikamu cheKudzingwa KweBusiness Small (SBD) yeCanada corporation inogona kugamuchira.
Parizvino chiremera chakanyanya kubvumirwa nebhizimisi chikamu $ 500,000. Mutengo wacho wakagadzirwa nehuwandu hwemazuva mumwedzi wega wega wegore remutero kwemakore emitero ( mari yemakore ) iyo inoshandiswa gore rekarenda.
Dhizinesi Dhizinesi Dzakaderedza dzinoderedza Chikamu I chekubhadhara mutero icho chikoro chaizodai chaifanira kubhadhara.
Kugamuchira Bhizinesi Rakaduku, Bhizinesi rinofanira kuva reCanada rinodzorwa Private Corporation (CCPC). Kune makambani akadaro, chidimbu cheBhizimisi reKutsvaga kweBhizinesi re 2017 chika 17.5%, kupa chekambani yebhizimisi yehutori ye10,5%.
(SBD yakawedzerwa kusvika ku17.5% muna 2016 uye yakarongerwa kuramba iri pamwero uyu kwemakore anotevera panguva yekunyora.)
Nzira Yokuenzanisa Kuderedza Mabhizimisi Maduku
Bhizimisi bhizimusi ndechimwe chezvinhu zvinoshandiswa kutsanangura kuti mari yakawanda yekudhonza mabhizimisi eCCPC inokodzera.
"Kudengwa KweBusiness Small (SBD) inoratidzirwa nokuwedzera muwandu weSBD nemari shoma inotevera:
- mari inobva kubhizinesi rakashanda rakaitwa muCanada (mutsara 400);
- iyo inotengesa mari (mutsara 405);
- bhizimusi bhizinesi (mutsara 410); kana
- iyo yakaderedzwa bhizimisi (mutsara 425) "(Chitsauko 4 cheT4012: T2 Corporation - Mutero Wemitero , Revenue Agency yeKanada).
Yeuka, sezvakataurwa kare, kuti kana gore rako rezvemabhizimisi rezvemabhizimisi rinotarisana negore rekarenda (kureva gore remutero wekambani yako iri pasi pemasvondo makumi mashanu), unofanira kukwegura bhizimisi rebhizimisi nekuparadzanisa nhamba yemazuva mugore regore rako rebato ra 365 usati waita pinda paine 410.
Uyewo ona kuti:
"CCPCs iyo inobatanidza nekamwe kana mamwe masangano mukati megore remitero inofanira kuisa Purogiramu 23, Chibvumirano Pakati Pamwe ChechiCanada-Chengetedzwa Pamwe Makambani Makambani Kugovera Bhizimisi Rinowanikwa Pamuganhu uyu, chikamu chebhizinesi rebhizimisi chinopiwa kune imwe sangano, uye zvikamu zvezvikamu zvose hazvikwanisi kuva makumi mapfumbamwe. "Kuti uwane mamwe mashoko pamusoro pechirongwa ichi, ona Schedule 23" (Canada Revenue Agency).
Kufanirwa kweKuchengetwa KweBusiness Small
Izvozvo zvakaderedzwa bhizinesi muzvinotsanangurwa kubva kuT2 Corporation Inotora Mutero Wekuita pamusoro apa inoreva kuti sezvo mukuru weCanada-controlled Control Corporations (CCPCs) ane mari inoshandiswa inoshandiswa muCanada yemadhora 15 mamiriyoni kana kupfuura haafaniri kubhadhara Dhizinesi Dhizinesi Dzemabhizimisi , bhizimisi rebhizimisi rakaderedzwa nenzira yakarurama yeCCPCs ine mari inoshandiswa inoshandiswa muCanada iri pakati pe $ 10 mamiriyoni uye $ 15 mamiriyoni mugore rapfuura.
Cherechedza kuti mari inoshandisa mari inoshandiswa mubhizinesi . Mari iyo isingakodzeri semabasa emabhizimisi anoshingaira inosanganisira:
- Investment income
- Kubhadhara kubva kune imwe yebhizimisi yekutsvaga , iyo inhengo inobhadhara mari kubva kune imwe nzvimbo nenzira yezvikwereti, kubhadhara, mari, nezvimwewo, kunze kwekuti bhizimusi rine vanopfuura vashanu vashandi venguva yakazara .
- Kubhadhara kubva mubhizimusi rebasa rako . Bhizimusi bhizimusi bhizimusi ibhizinesi riripo chete kupa hutano kune imwe sangano. Munhu anoita zvibvumirano anozivikanwa semushandi akabatanidzwa. Hama yevashandi vanobatanidzwa vanofanirwawo. Zvibvumirano zvakapiwa zvinowanzoitwa nemushandi kana mukuru weimwe sangano. Iri urongwa hwegadziriro (apo yese bhizinesi rezvemabhizimisi inowanzobva kune mumwe chete mutengi) iri pedyo nehukama hwevashandi / yevashandi kupfuura bhizinesi kune bhizinesi rimwe. Kunyorwa sebasa rebhizimisi rebasa rinogona kudziviswa kana bhizinesi iri nevashandi vanopfuura vashanu.
Dzakawanda dzeBhizinesi Dhizinesi Dhizinesi / Matengo
Mapuwa nenharaunda mumwe nomumwe ane mitero yakaderedza mitero yekodzero dzemabhizimisi maduku.
Mireji maduku ekuderedza mabhizimisi akafanana nemiganhu yeFeraleral pamwe chete nemamwe mashoma:
| Kudukuka B Kuduku | Rate% | Kusanganiswa Fed / Prov. Rate % | |
| Federal | $ 500,000 | 11.00 | |
| Provincial | |||
| 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 |
| Newfoundland neRabrador | $ 500,000 | 3.00 | 13.50 |
| Northwest Territories | $ 500,000 | 4.00 | 14.50 |
| Nova Scotia | $ 350,000 | 3.00 | 13.50 |
| Nunavut | $ 500,000 | 4.00 | 14.50 |
| Ontario | $ 500,000 | 4.50 | 15.00 |
| Prince Edward Island | $ 500,000 | 4.50 | 15.00 |
| Quebec | $ 500,000 | ||
| Pasina MPP * | 8.00 | 18.50 | |
| MPP * | 4.00 | 14.50 | |
| Saskatchewan | $ 500,000 | 2.00 | 13.00 |
| Yukon | $ 500,000 | ||
| Pasina MPP * | 3.00 | 13.50 | |
| MPP * | 1.50 | 12.00 | |
* Kugadzira uye Kuchengetedza Kubhadhara Mutero Mutero