Canada Revenue Agency (CRA) Dhaurirano Muduku Dudziro

Bhizimisi Rako Rinoda Kuunganidza GST / HST kana Kwete?

Iyo tsanangudzo shomanana yekutengeserana inokosha kuCanada mabhizinesi maduku nekuti kana iwe bhizinesi rako rinokodzera sekuti mupiki muduku anopa kana kuti iwe haufaniri kubhadharira , kuunganidza uye kubvisa Zvinhu Zvakanaka uye Imba Mutero (GST ) / Harmonized Sales Tax (HST) .

Canada Revenue Agency (CRA) Tsanangudzo yeBhizinesi

Kwemabhizimisi, tsanangudzo yeCanada Revenue Agency inoshandiswa pakutsvaga inotaura kuti kuti iwe uwane shandisi shoma, mari yako yose inotengesa mari (asati yatengwa ) kubva kune yebhizimisi rako rose iri $ 30,000 kana kuti pasi pamakwikwi mana ekupedzisira akatevedzana uye mune imwe yerineni rimwe chete.

Iye zvino hazvisi nyore sezvinonzwika. Kuti uone kana iwe uchikwanisa kufanana netsanangudzo shoma, kupa $ 30,000 kana kudarika gore negore, unofanirwa kuisa mari yako yepasi rose kubva kutengesa kwezvinhu nezvinhu zvakagadzirirwa GST / HST, zvinosanganisira zero-rated sales and supplies.

Iwewo unofanirwa kuisa mari yevamwe vehama dzako. Iwe unofanirwa kubvisa mari yemari, kutendwa, uye kutengeswa kwemari yeimba.

Mienzaniso yeVatengesi Vashoma Tsanangudzo

Muenzaniso unotevera, mari yose yezvikamu zvina zvakapfuura haisi kudarika $ 30,000 pasinei nekuwedzera kwemari yekota inopera musi waMarch 31, 2016, saka tsanangudzo shomanana yekutengesa inoshandiswa (kune imwe nguva inotevera, uye mwedzi umwe):

Quarter kupera munaJune. 30, 2015 $ 8,000
Quarter kupedzisa Sept. 30, 2015 $ 5,000
Quarter kupedzisa Dec. 31, 2015 $ 6,000
Quarter kupedzisa March 31, 2016 $ 10,000
Yese yekupedzisira yekutevera makarani emakamuri $ 29,000

Zvisinei mumuenzaniso unotevera unotora chikamu chinotevera chaJune 30, 2016 chaivawo chakasimba, kusvitsa mari yemakamuri mana akapfuura pamusoro pe $ 30,000 muchero - saka tsanangudzo shomanana yekutengesa yakaguma kubva paJune 30, 2016 pamwe chete nemwedzi umwe. Bhizinesi rinofanira kushanda kunyoresa GST / HST mumazuva makumi matatu ekutanga kutengesa kutengesa.

Muchiitiko ichi mamiriro maduku ekutengesera akapera musi waJuly 31, 2016 saka kana kutengeswa kwakatevera kwaitika musi waAugust 1, 2016 bhizinesi rinofanira kushanda kuzvinyorera kuGST / HST pakupera kwaAugust 2016:

Quarter kupedzisa Sept. 30, 2015 $ 5,000
Quarter kupedzisa Dec. 31, 2015 $ 6,000
Quarter kupedzisa Mar. 31, 2016 $ 10,000
Quarter kupera munaJune. 30, 2016 $ 10,000
Yese yekupedzisira yekutevera makarani emakamuri $ 31,000

Iko kuverenga kwekugadzirisa nzvimbo shoma yekutengesa kunofanira kuitwa pamagumo ega roga roga.

Cherechedza kuti kana pane rimwe zuva bhizimisi rinoita kutengesa kunopfuura $ 30,000 mukana wekutsinhanisa zvishoma zvinovhara uye:

Small Supplier Definition for Charities and Public Institutions

Nzvimbo duku yekupa zvipo zvezvipo uye mamwe masangano anobatsira ehurumende akasiyana; kuti zvikwanise kuva shandisi shoma kune miviri miedzo, imwe yadzo inofanira kusangana kuti iwane mamiriro maduku ekutenga:

1) Annual Annual Taxable Test

Rudo kana zvimwe zvikamu zvehurumende yebasa rinobva kuvanhu vanobva kune dzimwe nyika zvinobhadhara (kwete kusanganisira kutengesa mari yepfuma uye yezvemari) inofanirwa kuenzana kana kudarika madhora makumi mashanu emadhora makumi maviri nemakumi mashanu emakiromende emakirenda uye kupfuura mazana mana anotevera akazotevera, kana:

2) Kuwana mari yakawanda Test

Gore rokutanga rezvemari - kubhadhara kweGST / HST hazvidiwi

Gore repiri rezvemari - kana mari yakawandisa kubva mugore rokutanga rezvemari ndeye $ 250,000 kana kudarika kubhairirwa kweGST / HST hakudi.

Muchikamu chemakore emakore ekubhadhara mari - kana mari yakawandisa kubva kune imwe yemakore maviri apfuura emari yemari inopfuura madhora 250,000, kubhairirwa kweGST / HST hakudi.

GST / HST Nyaya Yokunyora

Cherechedza kuti kunyange kana iwe uri mupiki muduku, unogona kunge uchida kunyoresa GST uchizvidira . Kunyoresa kuchakubvumira kuti ubvunze Input Tax Credits (ITCs) yeGST / HST iwe waibhadhara pane zvinhu nemasevisi akatengwa mubhizinesi rako, uyewo, somuenzaniso, GST / HST pane mahotera, kudya uye nezvimwe zvinoshandiswa paunofamba nebhizimisi zvinangwa.

Mamwe mapepanhau eCanada akabatanidza maPetro Provincial Taxes (PST) neGST kuti aite HST yakabatanidzwa.

Vamwe (vakadai seBritain Columbia) havana uye vanoramba vachipa GST nePST zvakasiyana. Ona Mitero Yemitero kune urongwa hwemazuva ano epurogiramu imwe neimwe nenharaunda.

Nekutanga pane GST / HST kusaona ona: Kutanga Bhizimisi: Bhalisa GST / HST .

Mienzaniso: Kunyange zvazvo Jean aikwanisa kuva mupiki muduku, akasarudza kunyoresa GST / HST.