Capital Cost Allowance Tsanangudzo uye CCA Rates
Iko Capital Cost Allowance (CCA) "mutengo wokubvisa mutero wemitemo yemitero yeCanada inobvumira bhizinesi kutora kurasikirwa kwekukosha kwemari yepamusoro nekuda kwekupfeka uye kubvarura kana kubata" (Canada Revenue Agency (CRA)).
Saka kana iwe ukatenga chivako kana chidimbu chemashandisi ekushandisa mubhizinesi rako, haugoni kubvisa mari yose yeiyo pamutero wako wekuwana kwegore iroro. Pane kudaro, unoshandisa Capital Cost Allowance kubvisa chikamu chakaverengerwa chezvinoshandiswa semari inobhadhara mutero uye uchienderera mberi kuita izvi kwemakore emakore sezvo pfuma kana mudziyo unoderedza.
Ko Capital Cost Allowance Inotorwa Sei?
Mari yakawanda sei iyo Capital Cost Allowance iwe unogona kutora gore negore kunotsamira paunenge wawana pfuma uye izvo CCA yechikoro ndeyayo. ICanada Revenue Agency inopa makirasi kune mamwe maitiro ezvinyorwa zvinoderedza, uye kune mairi akapiwa mahara ekirasi imwe neimwe.
CCA inoratidzirwa pamusana pokuderera kwechikonzero zvichibva pachiyero chakagoverwa uye mari isingatarisirwi yeafa mugore iroro. Semuenzaniso, motokari yemabhizimisi inotengwa nemadhora makumi matatu nemakumi matatu emadhora ndeyeCCA yechikwata chegumi uye inogona kuva neCCA yepamusoro ye 30%. Mugore rokutanga kubviswa kweCCA kwaizova $ 30,000 x 30% = $ 9000. Mugore rechipiri kuderedzwa kwaizove ($ 30,000 - $ 9,000) x 30% = $ 6 300, uye zvichingodaro mumakore anotevera kusvikira motokari ichikwira kusvika zero kana inoraswa.
Unoda humwe rubatsiro kuongorora kunze kweCACA yako? Onai zvinyorwa zvangu Maitiro ekuenzanisa Capital Cost Allowance uye Nzira yekudaidzira CCA (Capital Cost Allowance) pamotokari yakatengwa kushandiswa kwebhizimisi .
Iwe Unosanganisira GST / HST Unobhadhara Paunenge Uchitaura kuti Capital Cost Allowance?
Iyi ingangodaro mibvunzo inowanzozivikanwa pamusoro pekutsvaga CCA pamutero wemari.
Hungu, paunenge uchitsvaga Capital Cost Allowance uye uchitanga kupinda mubhadharo yeimba (zvivako, firisi kana mudziyo), iwe uchabatanidza GST , HST kana mutero wekutengesa wezvematongerwo enyika wawakabhadhara pawakatenga iyo yefa.
Pano ndiyo PST, GST uye HST Mitengo yeZvivheji Zvose dzakasiyana-siyana muCanada.
Iwewo uchabatanidza chero kutumira kana kutumira uye kutora mhaka kana zvichibvira.
Sangano reCanada Revenue Agency rinotsanangura izvi, "Kazhinji, mari yepamusoro yeimba ndiyo iwe unoripa".
Iyi iyo nhamba yaunoshandisa kuverenga Capital Cost Allowance yeimba inobvunzwa paFomu T2125, Statement yeBusiness kana Professional Activations.
Cherechedza kuti pane dzakawanda zvisingakoshi, paunenge uchiverenga Capital Cost Allowance, iwe uchakwanisa chete kutora hafu yemari yavo inodhura gore rokutanga nekuda kwekutonga kwemakore.
Kazhinji CCA Makirasi uye Matengo:
| CCA Class | CCA Rate | Tsanangudzo |
| 1 | 4% | Zvizhinji zvezvivako zvakawanikwa shure kwa1979, kunze kwekuti zvive kune mamwe makirasi. Inosanganisirawo kugadzira mabomba, wiring, zvigadziriswa, kupisa / air-conditioning equipment, nezvimwewo. |
| 3 | 5% | Zvizhinji zvezvivako zvakawanikwa vasati vasvika 1988 kunze kwekuti vave veChikoro 6. Zvinosanganisira kushandura kusvika pahuwandu hwema $ 500,000 kubva muna 1987. |
| 6 | 10% | Chigoni, stucco, chimiro, kana zvivako zvesimbi zvakagadzirwa tisati tasvika muna 1979 kana kushandiswa pakurimisa kana kubata hove kana kusina migwagwa - zvinosanganisira magirasi uye masvingo. Uyewo inosanganisira yekutanga $ 100,000 yezvigadziriswa zvakaitwa mushure mokunge 1978. |
| 8 | 20% | Nzvimbo isiri yeimwe makirasi, akadai samani, midziyo, midziyo, mishonga, midziyo, nezvimwewo. Inosanganisira photocopiers, fekisi nemichina yefoni. |
| 10 | 30% | Motokari |
| 10.1 | 30% | Vatengesi vengoro vakatengwa muna 2015 uye vanodhura zvinodarika $ 30,000 (motokari dzemotokari dzine $ 30,000 CCA muganhu) |
| 12 | 100% | China, mashizha, linens, nezvimwe, zvishandiso, software (kunze kwemaseri software) |
| 43 | 30% | Mishonga yakakodzera uye midziyo inoshandiswa pakugadzira zvinhu zvinotengeswa |
| 46 | 30% | Network infrastructure infrastructure ne software |
| 50 | 55% | General-purpose electronic data processing equipment uye sangano software iyo inonyanya kushandisa michina yekugadzirisa kutonga kana kutarisa, kutaurirana, kana kugadzirisa mafaira. Inosanganisira system software. |
Kuti uwane mamwe mashoko pamusoro pemakirasi nemitengo ona Canadian Revenue Agency Chitsauko 4 - Kutungamirirwa KweCanada Mabhizimisi Maduku uye Makirasi eDzimba Dzakawanda.
Dzokera ku> Canadian Income Tax FAQ Index
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