Kuvaraidza uye Kuwedzerwa Kwezvokudya Unogona Kuderedza uye Sei
( Zvimwe ruzivo pamusoro pemitengo yakabviswa pamabhizimisi maduku .)
Ndezvipi Unogona Kuda Kuzvivaraidza uye Kudya Kwezvokudya?
Vanhu vanozvipira vanogona kutora zvokudya, kunwa uye kuvaraidza mari iyo iyo mari inoshandiswa kuitira chinangwa chekuwana mari kubva mubhizinesi kana pfuma. Dzidza zvakawanda pamusoro pezvichiri uye zvisingafungidziri kuva bhizimusi mari .)
Chii Chinonzi 50 Percent Rule Rule?
"Iko mari yakawanda yaunogona kutora kuti ive yezvokudya, zvinwiwa, uye zvinotarisirwa mari ndeye 50% yemari yaunoshandisa kana kuti mari inonzwisisika mumamiriro ezvinhu, chero zvisiri izvo " (kunyora kwevanyori) maererano neCanada Revenue Agency (CRA) ).
Izvi zvinosvika 50 muzana zvinoshanda kunyange kana mari inoshandiswa pazvokudya, zvinwiwa kana kuvaraidzo ndeiyo:
- Zvimwe zvisingazogadziriswa semari
- Capitalized (somuenzaniso, inosanganisira mubhadharo wenyika kana pfuma inonyangadza) kana
- Yakabatanidzwa mune mari yekutsvakurudza , tsvakurudzo yesayenzi uye kushandiswa kwekutsvaga kushandiswa, kuongorora nekusimudzira mari, kana zvimwe zvinodhura
Uye nepo nyaya ino inobatanidza nezvokudya uye varaidzo zvinoshandiswa sezvavanoshandisa kune mabhizimisi nevadzidzisi , 50 muzana yemiganhu inoshandawo kune zvokudya uye kuvaraidzo mari yevashandi , zvakadai sekubhadhara kwekutengesa vatengesi uye kuendesa mari yevashandi inowanzodiwa kushanda kure nenzvimbo yebasa yebhizimisi.
Ko Zvakadini Nemitero uye Mazano?
Mutero wemubhadharo-kuchenjera, mitero uye mazano zvinowanikwa mukudhura kwezvokudya uye zvinwiwa uye zvinowanikwa pasi pekutonga kwe50 muzana. Saka kana, somuenzaniso, iwe waibata mutengi wekudya kwemasikati muresitorendi uye mushumo unosanganisira:
| Zvokudya uye zvinwiwa | $ 40.00 |
| HST (Ontario - 13%) | $ 5.20 |
| Tip | $ 6.00 |
| Total | $ 51.20 |
| Mari dzinodzingwa (50% yeZvose) | $ 25.60 |
Iko mari yose ye $ 51.20 inotarisirwa nekutonga kwe50 muzana uye iwe unogona kuda $ 25.60 sebhizimusi mari.
Iwe unogona kutora 100 Percent Yezvivaraidzo Zvako uye Mari Yezvokudya Kana:
1) Iwe unopa muchengeti wako kana mutengi kuti uwane kudya uye zvinokuvaraidza mari, uye kuratidza izvi zvinodhura pamutemo. ICanada Revenue Agency inoti,
> "Somuenzaniso, munhu anozvipira anoshandisa mari yakaenzana yekudya panguva iri kure nemusha." Mari iyi inogadziriswa kune mumwe mutengi uye inowanika munhoroondo yakatumirwa kune mutengi semari inosanganisira kudya. mumwe munhu angave ane kodzero yekudhura zvizere mari yezvokudya. Asi 50% kuderera kunogona, zvisinei, kunoshanda kune mutengi. "
2) Iwe uri kufamba neende, chitima kana bhazi uye mari yezvokudya, zvinwiwa uye zvinokuvaraidza zvinosanganiswa mumitambo yekufambisa.
Icho chiitiko chakasiyana kana iwe uri kufamba nechikepe, chikepe kana chikepe, zvakadaro; kana zvakadaro, iwe unogona kungotora makumi mashanu kubva muzana zvezvokudya, zvinwiwa uye / kana varaidzo.
3) Unosanganisira huwandu hwezvokuvaraidza uye zvekudya zvinoshandiswa mumushandi wemushandi kana kuti ungazvibatanidza kana mushandi wacho asina kushanda kune imwe nzvimbo iri kure.
4) Iwe unobata zvokudya nekuvaraidza mari yekrisimasi kana chimwe chiitiko chakafanana, uye unokoka vashandi vako kune imwe nzvimbo.
Cherechedza kuti chiitiko chacho hachifaniri kutorwa panzvimbo yako yebhizimisi; kana iwe ukaita chiitiko kune vashandi vose muresitorendi, imba yakakodzwa kana imwe nzvimbo, unogona kutora zana kubva muzana zvezvokudya zvako uye zvekuvaraidza mari.
Zvisinei, nhamba yevashanyi inofanira kunge iine democracy. Kana, somuenzaniso, sangano rako kana chiitiko chinowanikwa chete kune vadzidzisi, vashandi , vatungamiri kana vagovana uye / kana vashandi vakasarudzwa, kudhura kwenyu mari kunokwana 50 muzana.
Cherechedza zvakare, kuti iwe unogona kungozvitsvaga mari yezviitiko zvitanhatu gore.
5) Unounza kudya uye zveruzhinji zvinoshandiswa pakugadzirisa zvikwereti zvekubhadhara mari izvo zvakanyanya kunyanya kubatsirwa nebhadhiro rakanyoreswa.
Asi chenjerera; iwe unogona kungotora 100 muzana yematambudziko aya kana chiitiko chacho chiri chiitiko chekusimudza mari, kwete kana chiitiko chacho "chikamu chezvinhu zvinowanzoitika zvezvinyorwa zvakanyoreswa kuti zvizadzise zvinangwa zvayo".
Zvakadini Nekokorodzano Nemasangano?
1) Chinhu chokutanga chaunoda kuziva pamusoro pezvokudya uye newaini zvinodhura zvakabatanidzwa pamagungano uye seminarasi iwe unopinda mune zvebhizimisi ndezvokuti zvokudya zvinoshandiswa uye zvinwiwa hazviverengi. Mune mamwe mazwi, haufaniri kutora mari yezvipo, maffin, jisi, kofi kana chimwe chezvimwe "zvokudya" kana chinwiwa chinopiwa kwauri.
2) Chechipiri ndechekuti kana iwe ukapinda gungano, musangano kana seminamato apo iwe unopiwa zvokudya kana zvinokuvaraidza, uye hapana mari yaunenge uchibhadhara inonyanya kupiwa mari yezvokudya, zvokudya kana kuti varaidzo, unofanira kuda $ 50 zuva sevaraidzo uye mari yekudya - asi izvi zvinotarisirwa ne50 kubva muzana, saka chaizvoizvo, iwe unogona kungotora hafu yemari iyi, kana $ 25, zuva rimwe nerimwe.
Uye cherechedza kuti "mari yemusangano, kokorodzano, semusangano kana chimwe chiitiko chakafanana chinoratidzika semari chaiyo yakabhadharwa kana kuribhadhara kudarika mari inonzi yakabhadharwa kana kubhadharwa kwezvokudya, zvinwiwa uye zvinokuvaraidza" (CRA) - zvinoreva kuti yako Zvokudya uye varaidzo inofanira kuderedzwa kubva pamutengo wemusangano.
Somuenzaniso, ngatiti iwe unobhadhara $ 1,200 kuti upinde musangano wemazuva maviri ekutengeserana kwebhizimisi. Hazvina zvakananga kureva mari yezvokudya kana zvekuvaraidza mukubhadhara kwako kunyoresa, asi iwe unopiwa zvokudya zvekudya, kudya kwemasikati uye kudya kwezuva nezuva.
Kuda kubhadhara mabhizinesi ako kumusangano, unoda kubvisa $ 50 inonzi yakabhadharwa nokuda kwezvokudya, zvinwiwa uye varaidzo zuva rimwe nerimwe pamutambo wemusangano:
$ 1,200 - $ 100 = $ 1,100
Mukuwedzera, iwe unogona kuda 50 muzana ye $ 100 sekudya uye mari yekuvaraidza ($ 50).
$ 1,100 + $ 50 = $ 1,150 - kutora kwako kwakanyanya kwemajeri emusangano.
3) Chinhu chechitatu chaunofanira kuziva pamusoro pemari inowanikwa kumisangano nemisangano ndeyekuti iwe unogona kungotora mari yegore rimwe chete .
Mamwe Mabhizimisi Ane Kuvaraidza Kunokosha uye Mhuka Dheduction Mitemo
Mabhizinesi anowanzopa zvokudya, zvinwiwa kana kuvaraidzwa kwezvipo, zvakadai seresitorendi kana mahotera, anosunungurwa kubva pamakumi mashanu ekutonga uye anokwanisa kutora chikamu chezvitatu zvekubhadhara mari yakadaro. (Nyaya iyi, asi iyo iyi inoshandiswa chete kune zvokudya, zvinwiwa uye zvinokuvaraidza zvinowanikwa muitiro wenguva dzose yekuita bhizinesi.Kuenzaniso, kana iwe uchitamba kune winery uye kutora mutengi kunze kwemasikati, unogona kungotora 50 muzana yezvokudya zvako .)
Vatori vemotokari venguva refu vanogona kutora 80% yezvokudya nezvimwe zvinwiwa zvinopedza panguva dzinofanirwa kufamba nguva (nguva yevanenge 24 maawa anoramba achienderera kure kubva kwavanogara uye kutakura zvinhu anenge makiromita 160 kubva kure).
Kuzvidzivirira kwetsoka uye mabhasikoro uye vatengesi vanokwereka vanogona kutora 100% zvezvokudya nezvimwe zvinwiwa zvakadyiwa izvo zvinoda kudya mumazuva masere ezuva rekushanda (kana, mugore ra2006 uye gare gare yemitero, zuva rega rega rakapedzerwa ne $ 17.50).
Chii Chinoverenga Sevaraidzo?
Mhando dzose dzezvinhu. Mutemo Womutero Wechipimo unosanganisira kuvaraidza, varaidzo uye "kufara kwevaraidzo" sevaraidzo.
Zvimwe zvinodhura zvinogona kukodzera sevhidhiyo mari inoratidza pachena - mari yetikiti yemitambo kana zviitiko zvemitambo, kana kuti mari yekukodha mucherechedzo.
Zvimwe hazvisi pachena asi zvinoramba zvichibvunzwa, zvakadai sekubhadhara kwekupa kusachengetedzwa kwekuchengeteka kana mutungamiri wekufambira kune mutengi webhizimisi.
Vose vari pasi pekutonga kwe50 muzana, kusanganisira zvikwereti zvakabatana zvakadai sekubhadhara mitero, mazano uye zvikwereti zvakavharidzirwa sezvakatsanangurwa kare mumutsetse wemitero uye mazano wechinyorwa chino.
Zvose izvi zvinodhura zvinoda kunyorwa zvachose kuitira kuti iwe unogona kuratidza kuti mari yacho yakabatana zvakananga nekuwana mari. ICanada Revenue Agency inokurudzira kuti:
> "Zvinyorwa zvinofanira kuchengetwa mazita nebhizimisi mazita evatengi kana vamwe vanhu vari kutaridzirwa, pamwe chete nenzvimbo dzakakodzera, mazuva, nguva uye mari inotsigirwa nezvikwangwani zvakadaro zvinogona kuwanikwa."
Kuti uwane mamwe mashoko pamusoro pezvokudya, zvekunwa uye zvezvivaraidzo ona Canada Revenue Agency Agency Revenue Tax Inotsanangurwa Bulletin IT-518R.
Iwe unogonawo kufarira kutarisa kuHurumende yeMari.
Nzira Yokuda Kudya Zvokudya Nekuvaraidza Mari
Kana uri kuita bhizinesi rako sekutengeserana chete kana kubatana , kubvunza bhizimusi rako mari chikamu chekuzadza Fomu T2125, Zvinyorwa zveBusiness kana Professional Income sechikamu cheT1 yako yekubhadhara mutero.
Kune zvakawanda pamusoro pemutero wemari yevatengesi veCanada chete vashandi uye kubatana vanoona:
- Canada Income Tax uye Mutero Wako Wemabhizimisi Maduku
- Canadian Income Tax FAQs for Small Businesses
- Nzira Yokugadzirisa T1 Chikamu Chekubhadhara Mutero weCanada yeCanada seBhizimisi
- Nzira Yokuenzanisira Capital Cost Allowance
Kana uri kuita bhizinesi rako sehurumende, iwe uchada kudya uye kuvaraidza mari pasi pekushandisa mari (8523) paunenge uchishandisa General Index ye Financial Financial (GIFI) kupedzisa yako yemari yemashoko ekutaurira paT2 yako yemari yekubhadhara mutero .
Kana uchida zvakawanda pamusoro pekambani yemari yeCanada inowanikwa :