Uye Nhepfenyuro yeGST yakasunungurwa Miti uye Nheyo
Mhinduro:
Kana bhizinesi rako reCanada richida kutengesa GST / HST , unoda kuziva musiyano pakati peGST / HST zero-rated uye GST / HST inosunungura zvigadzirwa nemasevisi. (Haasi mabhizimisi ose eCanada anofanira kukwereta GST / HST; ona kana iwe uchiita .)
Hapana musiyano pakati peGST / HST zero-rated uye kuregererwa kwezvinhu uye mabasa kubva pakatarisana nemutengi ; mune imwe nyaya haasi iye anotengesa GST / HST.
Zvisinei, kubva pakuona kwemuzvinabhizimisi wemabhizimisi , pane musiyano mukuti makirasi maviri ezvigadzirwa nemabasa anobatwa sei paanenge achiisa GST / HST kudzoka.
Kana uzadza GST / HST yako kudzoka, unogona kutora Input Tax Credits (ITCs) kuti uwane GST / HST iwe waibhadhara kana unokwereta mubhizimusi rako kutenga uye / kana mari .
Kunyange iwe usingakwanisi kutenga kana kutora GST / HST pane zvero-rated goods nezvinhu zvebasa, unogona kutora ITCs kwavari paGST / HST yako kudzoka.
Kune rumwe rutivi, haugoni kutora Input Credits Credits yekuregererwa kwezvigadzirwa nemasevisi.
Mimwe mienzaniso yeGST / HST zero-valuated goods and services are:
- Zvokudya zvekare - Chikamu ichi chinosanganisira nyama, hove, huku, zviyo, marisi, mazai, mishonga (yakachena, yakanyongedzerwa, makinheni), kofi, teji, nezvimwewo (asi haisi zvinhu zvisina kukodzera pane zvinodiwa zvekudya, zvakadai sekudya zvokudya , doro, sodas, candy, nezvimwewo)
- Nzvimbo dzakawanda dzekutengesa kana dzichishandiswa kutengeswa kwevanhu (zvigadzirwa zvehove zvinoshandiswa kugadziriswa hazvibatanidzi).
- Zvipfuwo zvepurazi zvinotengeswa nevanhu - (GST / HST inoshandiswa pamatengesi emombe asingashandisi kudyiwa kwevanhu, zvakadai semabhiza, imbwa, makati, uye mhuka dzinotakura mamota zvakadai se mink). Dzimwe mhuka dzinogona kuva. Rakadzi nembudzi, semuenzaniso, zvinogona kukwidzwa kuti zvishandwe, pane izvo zvipi zvingave zero-rated, kana semhuka dzemhuka, pane izvo zvikasadaro hazvisi.
- Zvombo zvepurazi zvakadai sevatengesi, mbeu, mapurita, uye michina yekugadzirisa.
- Zvirongwa zvinodhaka zvinodhaka uye mari yekuparidzira ndeye zero-rated. Yakawanda pamusoro pemishonga inoshandiswa yakadai seAspirin, mavitamini nemaminerari, mishonga inotonhorera, mabhanji, nezvimwewo hazvisi zero-rated uye GST / HST inofanira kukwaniswa. (Kazhinji, kana chinhu icho chisingadi chiremba uye chinotarisirwa kubata chirwere chiduku hazvisi zero-yakarongwa.) Kana chinhu chiri chepamusoro-icho-chisingadi chiremba, haisi zero- yakarongwa - GST / HST inoshushwa kunyange kana chiremba chichiendeswa kune chinhu chacho.
- Zvirwere zvechiremba - mazino anoitwa majoka kana mitezo, manzwiro ekunzwa, vanofamba, zvitubu zvevanhu, magwenga, mbatya dzinofambisa, magirazi emaziso kana mashizha ekufambisa, masayenzi e-asthmatic, kugadziriswa kumotokari kuti agone kuporesa, maitiro, nezvimwewo zvinosanganisira insulini mapampu, seringe, uye mapeni , uye catheters ekuvhenekera.
- Nzira dzokufambisa zvikepe dzinosanganisira kufamba kwezvinhu kubva kuCanada kuenda kune imwe nyika uye zvakasiyana.
- Madzimai ezvigadzirwa zvemhando dzakadai sematamponi, netkins yakachena, nezvimwewo.
Mimwe mienzaniso yeGST / HST yakasunungurwa nezvinhu uye maitirwo ndei:
- Zvinoshandiswa kugarisa dzimba (GST / HST inongororwa chete pane zvitsva kana kuti "zvakagadziriswa" dzimba dzekugara. Kuvandudzwa kwakanyanya kunotsanangurwa sekutorwa kana kushandiswa kwevakawanda zvechivako kunze kwekugara padenga, masvingo, nheyo, uye pasi - ona CRA B -092 Zvinyorwa Zvitsva uye GST / HST Zvitsva zveNzvimbo yeRzimba).
- Musha wekugara uchibhadhara kana uchienzanisa kana mukuru kune mwedzi umwe chete.
- Zvidzidzo zveMimhanzi
- Mishonga yezvechiremba uye mazino - inosanganisira vanachiremba, vanachiremba vemazino, mazino hygienists, orthodontists, optometrists, chiropractors, physiotherapists, audiologists, psychologists, podiatrists, dieticians, vashandi vomunharaunda (asi kwete kuisa massage therapists). Cherechedza kuti dzimwe nzira dzezvehutano dzinofungidzirwa kuti hadzisi dzehutano hwehutano hwakadaro uye saizvozvo dzakapiwa GST / HST. Mienzaniso inosanganisira kugadzirira mishonga-yemutemo zvikwereti kana zvikwereti zvekuremara, mari yehupupuri hwehupupuriro, kuvhiyiwa kwezvigadzirwa zvekuita kuti munhu ave nemafungiro emunhu (kunze kwekuti zvive zvekugadzirisa zvinhu zvakadai sekubva pangozi kana zvirwere), nezvimwewo.
- Kubvisa inshuwarisi mapurisa (neinishuwarenzi makambani, vamiririri nevatengi).
- Masangano ekudzidzisa anotungamirira kune chiremba kana diploma kana inofanirwa kuita (kana kuvandudza chivako che) basa kana basa. Izvi zvinosanganisira zvidzidzo zvekudzidzisa zvidzidzo zvinotevera zvinodzidziswa chikoro chirongwa.
- Zvizhinji zvekutengeserana nemabasa anopiwa nezvipo.
- Nhepfenyuro dzehupfumi dzakadai sekubhadhara kwebhangi, kubhengi, nezvimwe.
- Masangano anobatsira pamutemo.
- Masikati-kutarisira vana 14 kana vaduku kana basa racho risina kupiwa maawa 24 pazuva.
- Zvokudya uye zvinwiwa zvinotengeswa mune imwe nzvimbo yezvidzidzo yakadai sekoro kana yunivhesiti.
Ona zvakare Canada Revenue Agency's Exempt Goods and Services.
Yeuka, iwe haubhadhari vatengi vako GST / HST pane zero-yakarongwa kana kusunungurwa kwezvigadzirwa nemabasa.
Dzokera ku> Common GST Mibvunzo Yenyaya
Onawo:
PST, GST neHST Mitengo yeMapatunhu ose akasiyana nematunhu muCanada
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