Kubhadhara HST: Ndezvipi Mabhizimisi Maduku Anoda Kuziva
Kana zvasvika pakubhadhara HST , mabhuku, zvinhu zvevana uye zvimwe zvinhu zvishoma zvakananga kumapurovhinzi akasiyana-siyana hazvisi izvo zvinoenderana neHST mitemo; muOntario, Nova Scotia, Prince Edward Island (PEI), Newfoundland uye Labrador, uye New Brunswick, iwe unongorayira GST chete kwavari; iyo chikamu chepurovhinzi cheHST pane mabhuku nezvimwe zvinhu zvakasarudzwa ndeye Point-of-Sale Rebate.
Izvi zvinoreva kuti sekutengesa mabhuku kana chimwe chezvinhu izvi zvakasarudzwa, iwe unotora HST yakazara pahodhi yako asi kudzorerazve (chikwereti) chikamu chepurovhinzi shure.
Point-of-Sale GST / HST rebates inoshanda kune:
| Item | Ontario | Nova Scotia | New Brunswick | PEI | Newfoundland / Labrador |
| Mabhuku | Ehe | Ehe | Ehe | Ehe | Ehe |
| Zvipfeko zvevana, zvipfeko, mahara | Ehe | Ehe | Aihwa | Ehe | Aihwa |
| Motokari yevana / zvigaro zvigaro | Ehe | Aihwa | Aihwa | Aihwa | Aihwa |
| Kufanirwa Kuita Mafuta | Aihwa | Ehe | Ehe | Ehe | Ehe |
| Women Hygiene Items | Ehe | Ehe | Aihwa | Aihwa | Aihwa |
| Kufanirwa Zvokudya / Zvimwiwa | Ehe | Aihwa | Aihwa | Aihwa | Aihwa |
| Newspapers | Ehe | Aihwa | Aihwa | Aihwa | Aihwa |
Zvinhu zvakasarudzwa zve-point-of-sale rebate (Canada Revenue Agency) inopa urongwa hweGST / HST Info Sheets pane zvinhu zvakasarudzwa uye kuti HST inoshanda sei mumatunhu akasiyana.
Invoicing Point-of-Sale Yakadzoka
ICanada Revenue Agency yeGST / HST Info Sheet GI-065: - Point-of-Sale Chirongwa cheBhuku rine muenzaniso weiyo iyo invoice inozoita ingaita sei:
| Mutengo webhuku | $ 40.00 |
| HST @ 12% | $ 4.80 |
| Subtotal | $ 44.80 |
| Rebate @ 7% | $ 2.80 |
| Zvose Zviyero zvakakodzera | $ 42.00 |
Kunyange zvazvo sechirongwa ichi chichiratidza, mutengesi uyu unogonawo kuratidzwa pane invoice mune dzimwe nzira mbiri, kuratidzira HST yakazara inotengwa semari yakakwana yemari yakabhadharwa inobhadharwa kana kuverengwa; kana kungoenzanisira mutengo wose wezvinhu zvakasarudzwa zvinosanganisira HST pamutengo we5%.
Kudzingwa Kwekutsvaga Kwekutengesa Kudzokorora
Iyo rebate yakawanda inoda kuiswa muGST / HST yako kudzoka.
Sezvo GST / HST inyoresa, iwe une zvinyorwa zviviri zvekuverengera kwekubhadhara mari pane GST / HST yako kudzoka.
1) Unogona kubhadharira HST yakazara inounganidza kana kuunganidzwa (kureva, 13% yeOntario) mumutsara 103 wekudzoka, uye kubvunza kugadziriswa kwemari yekubhadharwa yakabhadharwa kana kuverengwa mumutsara 107.
2) Unogona kuratidza mari yakawanda seHST inounganidza kana kubhadhara (kureva, 5%) mumutsara 103, uye kwete kutora kuchinja kwekubhadharwa kwemari yakabhadharwa kana kukwererwa pamutsara 107.
GST / HST Chikwata Chekuita GI-065: Mutero Wokubatanidza Mutengo weOntario - Point-of-Sale Chirongwa Pamabhuku inopa mienzaniso yemhando mbiri idzi.
Izvozvi GST / HST Info Sheet inewo ine tsanangudzo yemabhuku chaiwo anokodzera kubhadharwa kwePal-Sale-Sale uye izvo zvisingaiti.
Mashoko Akakosha Pamusoro peNzvimbo-yekutengesa Kudzokorora
Point-of-Sale Zvitadzo zvinogona kuitika chero ipi zvayo mumaketheni ekuparadzira; vaparidzi, vatengesi vese, uye vatengesi vanogona kutora uye vanozviti. Zvinoshandawo kune zvinhu zvakasarudzwa zvinotengeswa paInternet.
Kutengesa Zvinhu Zvakabuda kunze kweGurumende uye GST / HST
Chii chinoitika kana iwe uri kutumira bhuku rako, chinhu chavana kana chimwe chinhu chakasarudzwa kunze kwepurovhinzi? Chikamu changu pamusoro pekutengesa HST & PST pane Sales mune mamwe mapurisa ane tsanangudzo asi kazhinji, iwe unotenga GST / HST zvichienderana neiipi nyika (kana nyika) iwe unotumira zvinhu ku.
Saka kana bhizinesi rako iri muOntario uye iwe uchitumira zvinhu zvevana kune mumwe mutengi muAlberta, iwe unogona kutengesa GST chete.
Zvakadini Kana Iwe Usingaiti Chinangwa Chako Chokutengesa?
"Kana mubatsiri akanyorwa asingabhadhari kana kutora chikwereti chekubhadharwa panguva yekutengeswa, uyo anogamuchira mabhuku akakodzera akatengeswa muOntario achakwanisa kuisa chibvumirano chekubhadharwa neCRA achishandisa Fomu GST189, Gwaro Rekushandiswa kweRbate yeGST / HST (Canada Revenue Agency).
Izvi zvinoshandawo kune zvinhu zvevana uye zvimwe zvinhu zvakasarudzwa kuti zvivepo-zve-kutengesa mabhadharo.
Small Supplier Exemption
Cherechedza, kunyange zvakadaro, mashoko okuti "mubhadhariri wezvinyorwa" mundima. Mabhizimisi ari Vaduku Vashoma haafaniri kubhadhara, kuunganidza kana kutora GST / HST.
Provinces That Charge Provincial Provincial Tax Tax (PST)
Mapurisa akadai seBritain Columbia anotsigira GST nePST (Provincial Sales Tax) panzvimbo yeHST yakabatana inopa kusunungurwa kwePST pane zvimwe zvinhu.
Ona:
BC PST Kuregererwa
Nzira Yokumanikidza uye Kuyeuka PST muSaskatchewan
Nzira Yokutengesa uye Provincial Provincial Sales Tax (RST) muManitoba