GST Registration uye Small Supplier Exemption
Sangano reGST GST (Mitengo uye Imitero Yebasa), 5 muzana yemitero yezvinhu zvakawanda zveCanada nemishandiro, yakatanga musi waJanuary 1, 1991, ichitsiva chakavanzika 13.5% Mutengo Wokutengesa. Yakanga ichifanirwa kuvandudza nekugadzirisa mitero yemitero, zvikurukuru yebhizimusi yekutsvaga .
Zvinosuruvarisa kuti haisi nyika dzose dzakasayirwa kuti dzibatanidze huripo huripo huri hurumende dzekutengesa mitero yekutengesa neGST, zvichiita kuti vashandi vebhizimisi vaise GST uye Provincial Sales Tax (PST) inodzoka.
Mapurumende akabatanidza mitero yavo yekutengesa neGST inopa chii chinozivikanwa seChinobatanidza Sales Tax (HST).
Kuwedzera kune kuvhiringidzika kweHST / PST misiyano yakasiyana kubva kune chirevhisi kusvika kune inharaunda, uye zvinhu zvakawanda nemishandiro hazvibvumirwi (vamwe kubva PST asi kwete GST, uyewo zvisiri izvo), zvichiita kuti kuve nemusoro kwekutengesa musoro kumabhizimisi.
Kunze kwemapurovhinzi mana kumadokero (British Columbia, Alberta, Saskatchewan neManitoba) mamwe mapepuro ose anotora HST. Purovhinzi yeAlberta neNorth West Territories, Nunavit, uye Yukon haina yekutengesa mitero yekutengesa saka GST chete inotorwa. Pano pane PST, GST uye HST Mitengo yeVanhu Vose Vakasiyana-siyana muCanada.
MuQuebec, iyo Ministre du Revenu du Québec (MRQ) inotungamirira GST neHST kuCanada Revenue Agency. (Unogona kutaurirana naRMQ, kusina mari, pa1-800-567-4692.)
Hazvina mhosva kuti vatengi vanozvidza sei uye mabhizimisi evanhu vanozvipikisa, GST iri pano kuti igare, uye mabhizinesi maduku akawanda anomanikidzwa kubata nekuunganidza uye kugadzirisa GST / HST.
Iko GST / HST Kubhadhara Kunodiwa Kwebhizimisi Renyu Here?
Izvozvo zvinoenderana.
Iwe haufaniri kunyoresa kuGST / HST kana iwe ukangopa zvinhu zveGST / HST chete zvisingabhadharwi nemasevisi. Mienzaniso yezvigadzirwa zveGST / HST zvinosanganisira mabasa ekuchengeta vana, zvidzidzo zvemimhanzi nekushandisa dzimba dzekugara.
Iwe haufaniri kunyoresa kuGST / HST kana iwe uchikwanisa kuve shandisi shoma maererano neCanada Revenue Agency (CRA), uye haisi imwe yeiyo kunze kwekutonga kuduku kwevatengesi.
Kazhinji, mutengesi muduku anotsanangurwa semugove wega , kubatanidzwa , kana sangano rinoshandisa mari yakawanda inotengeswa mari isati yasvika $ 30,000 kana pasi pegore . Masangano ehurumende ehurumende, sezvipo, masangano, asi masayunivhesiti, anokodzera sevashambadziri vaduku kana mari yavo yose inotengeswa mari isati yasvika mari ye $ 50,000 kana pasi pegore.
Zvisinei, mamwe mabhizimisi anonzi anyorese kuGST / HST kunyange kana vari vashoma vanotengesa:
- Taxi uye limousine operators
- uye vasiri vagari vanogara (vanotengesa kuendeswa kumisangano nezvimwe zviitiko).
Panofanira GST / HST Kuregera Kunotora Sei?
Kunyanya iwe une mazuva makumi maviri ekutsvaga GST / HST kuregererwa kubva pazuva iyo bhizimisi rako rinopfuura chidiki chekuchengetedza chikamu cheko.
Saka kana musi waJune 1 mari yangu inodarika $ 30,000, ini zvino ndava nemusi weJune 29 kuti ndinyora kubhadhara. Cherechedza, zvisinei, kuti June 1st ichava gwaro rangu rekushandura GST / HST uye ini ndichava nekutarisira kuunganidza GST / HST kubvira musi iwoyo.
Nzira Yokunyorera Sei GST / HST
GST kubhadhara neCanada Revenue Agency (CRA) chikamu chiri nyore. Iwe unogona kunyoresa nefoni, paIndaneti, nekutumira kana kuendesa kuhofisi yako yeAreA. Ndechipi GST Registration Process inopa nhamba dzefoni uye maadiresi aunoda.
(MuQuebec, yeuka, iwe unoda kutaurirana neReader du Revenu du Québec (MRQ) panzvimbo yeCanada Revenue Agency yeGST registration.Nhamba yavo yefoni ndeye 1-800-567-4692.)
Paunenge wakanyoresa, iwe uchagoverwa Nhamba yeBhizinesi, nhamba yekushambadzira yebhizimisi yaunoshandisa pane zvose zvaunoita neRCA.
Kuzvipira GST / HST Kuregera Kune Makomborero
Kunyange kana iwe uchikwanisa kuva shandisi shoma, iwe unogona kuda kunyoresa GST chero zvakadaro.
Hazvina mhosva kuti uri bhizinesi rei, iwe uri kubhadhara GST / HST pamitengo inotengesa uye maawa aunoshandisa munguva yekutengeserana kwako.
Kana iwe uri GST / HST yakanyorwa, iwe uchakwanisa kuwana imwe yeGST / HST yawakabhadhara pamabhizimisi kutenga zvakare kuburikidza neInput Tax Credits .
Kubatsira Kwakawanda Kwokuzvipira GST / HST Kuregera
Sezvakambotaurwa kare, haufaniri kuinyorera yeGoods and Services Tax (GST / HST) muCanada kana bhizimisi rako richikwanisa kuita sechinhu chiduku .
Asi kunyange kana iwe usingafaniri, iwe unogona kubhadhara chero zvakadaro nokuda kwebasa guru reGST / HST rekuregererwa - Input Credits Tax.
Kuisa Mitero Mitsva ndeyezvikwereti iwe unogona kutora kuti uwane GST / HST iwe waibhadhara kana kuti uine chikwereti chezvinhu kana zvivako zvawakawana "munguva ye (iwe) mabasa ekutengeserana" (Canada Revenue Agency).
Kana iwe usingarengeki kuGST / HST, hauna nzira yekudzorera imwe yeGST / HST yawakabhadhara. Kune mamwe mabhizimisi maduku, muwandu weGST / HST yakabhadharwa kuwana zvigadzirwa nemabasa pamusoro pegore rimwe chete, saka GST / HST kubhadhara kunonzwisisa hupfumi.
Uye mutero-wakachenjera, Input Tax Credits "stackable". GST / HST Input Credits Imitemo haifaniri kudzingwa munguva yekuzivisa apo kutenga kwakaitwa. Iwe unosvika kumakore mana kubva pakuguma kwekanguva apo Input Tax Credit ingadai yakatanga kudaidzwa kuti inyorera GST / HST Input Tax Credit munyaya dzakawanda.
Fungawo zvakare, kuti seGST / HST yakanyoresa, iwe unogona kutora Input Credits Credits yeGST / HST iwe waibhadhara kana kuti uripo pane zvigadzirwa kana kuwanikwa kwawakawana apo iwe unyoresa.
Mitemo yekudaidzira GST / HST Input Tax Credits
Mitemo yekutaura GST / HST Input Tax Credits yakafanana zvikuru nemitemo yekuda mari yebhizimisi pamutero wemari.
Maererano neCanada Revenue Agency Gwaro reHST / HST Registrants 'Guide , iwe unogona kutora Input Credits yemari yekushanda yakadai sebhadharo rezvemabhizimisi, zvishandiso, uye mahofisi emahofisi, uye nezvekudya uye zvekuvaraidza mari. Iwe unogonawo kutora GST / HST Input Tax Credits nokuda kwemari yekubhadhara mari yaunobhadhara kune vashandi vako kana vashandi. Uye iwe unogona kutora Input Tax Credits yemuzinda weimba pamwe chete.
Mari Yezvikwereti Izvo Hazvikwanise Kuita Sokutora Mitero Yemitero
Zvimwe kutenga kana mari zvisingakwanisi kushandiswa kutora Input Tax Credits. Nhengo huru yekutenga kana mari inenge isingashandisi ndeyezvinhu uye / kana maitiro awatenga kana kutengeswa iwe pachako uchishandisa (zvisingapesani kutengwa kana kutengeswa kwebhizimisi kushandiswa).
Zvimwe zvezvimwe zvekutenga kana mari zvisingakodzeri ndezvi:
- zvinhu zvinotengesa uye mabasa akatengwa kana kutengeswa kupa zvinhu zvisingabhadharwi uye mabasa
- imwe nzvimbo yepfuma
- "kubhadhara mari kana kubhadhara kune rimwe kambani iyo chinangwa chikuru chekupa varaidzo, kudya, kana mitambo" (CRA).
GST / HST Kubhadhara
Unofunga kuti iwe unofanira kunyoresa zvino uye unoshamisika sei? Chii chinonzi GST Registration Process? inopa nhamba dzenhare uye mazita aunoda.
Kurondedzera Nguva uye GST / HST Kudzoka
Kana iwe ukanyoresa GST muCanada , Canada Revenue Agency (CRA) inokupa nguva yekutumira GST / HST maererano nekutengeswa kwako kwegore negore kwezvinhu zveGST / HST zvinotengesa uye mabasa.
Iyi nguva yekubika inogona kuva mwedzi wega wega, wega wega kana yegore. ICanada Revenue Agency ichakupa nguva yekuzivisa yakatarwa nemutengo wako wose wezvinhu nezvinhu zvegore rinotangira mari apo iwe unyoresa GST / HST. Zvichienderana nechinyiko ichocho, iwe unogona kukwanisa kusarudza nguva yakasiyana yekuzvipira nguva.
(Kuti uchinje gwaro rakapiwa GST / HST nguva, iwe unogona kudana Canada Revenue Agency kana kuzadza uye kutumira muFomu GST20, Kusarudzwa kweGST / HST Reporting Period .)
Yeuka kuti iwe unofanirwa kuisa GST / HST kudzoka kwako nenguva maererano nehuwandu hwehuwandu hwehuwandu hwenyu kunyange iwe usina kuita chero bhizimisi kana kuunganidza chero GST / HST panguva iyoyo yekuzivisa.
Penguva imwe neimwe yekutaura, unofanira kugadzirira uye kutumira kuRCA GST / HST kudzoka iyo inoratidza chiyero cheGST / HST iwe waibhadhara vatengi vako, uye mari yeGST / HST yawakabhadhara kana kuti inokweretesa vatengesi vako. Misiyano pakati peizvi maviri ndeyomutero wenyu wemutero. (Kuti uwane mamwe mashoko nezvemamiriro ezvinhu akadai seGST / HST akatengesa uye asina kuwanikwa, uye kukanganisa chikwereti chakaipa, ona Calculating Your Net Tax chikamu cheRC4022 - Gwaro rezveGST / HST Registrants (CRA)).
Hazvingave zvakanaka here dai zvaive zvakajeka sezvandakangozvitsanangura? Zvimwe zvakaoma zvikuru, zvakadaro, nekuda kweInput Tax Credits uye makirasi akasiyana-siyana eGST / HST zvinhu nezvinhu zvese. Izvo zvinhu uye nheyo dzamunopa zvinogona kuva GST / HST inotengesa, GST / HST kusunungurwa kana GST / HST zero-rated.
GST / HST Zvitengo Zvinotengesa Nebasa
Iyi ndiyo iyo mabhizimisi anotora GST / HST uye anogona kudha Input Tax Credits pane GST / HST yavo inodzoka. Zvizhinji zvekutengeserana nemabasa zvinowira munharaunda iyi uye iwe unotengesa uye unotora GST kana HST yakakodzera pane mutengesi. Ona Nzira yekupa Invoice yezvino GST / PST / HST mutero wehutano hwematunhu akasiyana siyana nenharaunda.
Funga nezvekutenga / kutengesa chiyero, chidimbu chezvishongo, petoro kana dhirairi. Kana kugara kwehotera kana kutenga kana kukodhara motokari. Zvinhu zviviri kana mabasa anoshanda zvakananga nebhizimisi uye anowira munharaunda yausingazive ndeye mari yekubhadhara mari uye kushambadzira (kunze kwekuti kushambadzira kunopiwa kune usingagari muCanada).
GST / HST Kununurwa uye Zero-Rated Goods uye Services
Sebhizinesi, iwe unotengesa mutengi kwete GST / HST pane GST yakasunungurwa kana GST zero-valuated goods nemasevisi, asi mapoka maviri ezvakasiyana akasiyana paanouya neInput Tax Credits.
NeGST isingabhadharwi zvigadzirwa nemasebhisi, hauna kutengesa GST / HST uye haugoni kutora Input Credits Input.
NeGST / HST zvinhu zvakasarudzwa uye maitirwo, unobhadhara 0% GST / HST uye unogona kutora Input Credits.
GST / HST zvinhu zvisingabhadharwi uye maitirwo zvinosanganisira mabasa ekuchengeta vana, zvidzidzo zvemimhanzi, mabasa mazhinji ezvidzidzo, uye kushandisa dzimba dzekugara. Kuti uwane mamwe mashoko pamusoro peizvi uye mimwe mienzaniso, ona mapeji eCanada Revenue Agency mazita eGST akaregererwa zvigadzirwa nemaseji muRC4022 - Gwaro rezveGST / HST Registrants .
Zero-rated goods nemasevisi zvinosanganisira mabhizimisi ekutanga, mishonga yemishonga, uye kutengeserana.
Bookkeeping for the GST / HST
Kuti uverenge zvakajeka yako Input Tax Credits uye upedze GST Return, unofunga kuva nechokwadi chekuti hausi kungoona kuti GST kana HST yakawanda sei uye kuti GST kana HST unobhadhara zvakadini, asiwo chengetedza GST / HST yako neboka.
MaCanada maBhaibheri ekugadzirisa purogiramu mapurogiramu akadai se Quickbooks uye Simply Accounting anogona kuita nyore kuchengeta nhamba yeGST / HST zvikuru, nokuti purogiramu yacho inongotevedzera GST / HST inobhadharwa pamitambo yose uye inobudisa gwaro reGST / HST.
Zviri pachena kuti kuchengeta zvinyorwa zvinoshamisa zvakakosha kana iwe uchizogara pamusoro peGST / HST mubhadharo uye kuwedzera GST / HST Input Tax Credits. Asi iwe unofanirwa kuzviita chero zvakadaro pamutero wemari . Kuchengeta zvinyorwa zveGST / HST zvichiri kucheneswa kunofanira kuve chikamu chenyu nguva dzose yekuchengetedza nzira.