Muedzo Wokubhadhara - The CRA Definition of Business

Kukundikana Mubhadharo Muedzo Unogona Kuva Nemakuva Emitero

Purojekiti inoshandiswa inoreva chinamato chebhizimisi chinoshandiswa neCanada Revenue Agency (CRA) uye chinoshandiswa kugadzirisa kana kana kwete munhu anonzi ari kuita bhizinesi chaizvoizvo.

Munhu chete (kana mutemo wepamutemo) chaizvoizvo anoshandisa bhizimusi anogona kuda mari yebhizimisi kana mari yemari yemari , naizvozvo kana munhu achiti anoshanda bhizinesi pamutero weKanada mutero wekudzokera kana GST / HST kudzoka uye bhizimisi iro haringapfuuri iyo inobhadharwa, kubhadhara mari yese yezvinoshandiswa mune zvebhizimisi uye mari yakakodzera yekwereti inenge isingabvumirwi - kuumba mutero wemutero mukuru.

CRA Inotsanangura Sei Bhizimisi?

Sangano reCanada Revenue rinotsanangura bhizinesi se "basa raunofambisa purogiramu kana nekutarisira kwakanaka kwebatsiro".

Purojekiti inobvunza inoti, "Basa iri rakaitwa nechinangwa chaiyo chebatsiro here?" uye "Kwakanga kuri kutarisira kwebatsiro here?"

ICanada Revenue Agency yeP-176R - Kushandiswa kweZvitsva Muedzo Wokutora Bhizinesi rebhizimisi rinotsanangura zvinotevera zvinoshandiswa pakugadzirisa kutarisira kunobatsira kwebhizimisi nebasa rimwe nerimwe:

1. Kuwana nekuwana kurasikirwa mumakore akapfuura;
2. Chiyero chemari yakawanda, kana iripo, yakataurwa pamusoro pemakore akawanda;
3. Nguva yakareba iyo iyo purogiramu inogona kutarisirwa kuratidzirwa inofanira kuve yakabatana nemhando yemabasa. Semuenzaniso, munyaya yepurazi yemiti, nguva yakakodzera inogona kuva yakareba kudarika purazi yemiriwo;
4. Kuwanda kwebasa maererano neyo yebhizimisi yemafananidzwa akafanana uye anokura munzvimbo imwe chete;

1. Nguva yakawanda yakashandiswa pane basa iri mubvunzo;
2. Izvo zvinodiwa nemumwe munhu, zvakadai sechiitiko, kudzidziswa, uye dzidzo, kusanganisira iye akakodzera kuve nhengo muhutano hwehutano ;
3. Kufanirwa kwemunhu kune rubatsiro rwepaguru rwakapiwa kune avo vari kuita bhizinesi mumunda iwoyo webasa;

1. Nzira yaiye yakarongwa yekuita, sekuratidzwa neanoedza kwake kuratidza chinangwa chekuita purogiramu (semuenzaniso, kugadzirirwa kweurongwa hwebhizimisi );
2. Iko kukwanisa kwekushanda sekutorwa kunoratidza purogiramu mushure mokubhadhara kuora, uye kukura kwekushanda uye kuzvipira kwekuwedzera kwehupenyu maererano nezvinodiwa nemunhu. Izvi zvinosanganisira kukwanisa kuchengetedza mari yakakodzera uye inonzwisisika kuitira kuti kuve nekutengeserana ibhizimisi rakakwanisa kugonesa purofiti;
3. Kuwedzerwa kwekuedza nekusimudzira zvigadzirwa kana mabasa anopiwa nemumwe munhu, semuenzaniso, kubhadhara kwezita rekutengesa nekuvhura nekuchengetedza mabhuku uye zvinyorwa;
4. Mhando yemashandisirwo akadai uye kukodzera kwavo uye kunzwisisa kune basa (kureva, iyo mari inoshandiswa inowedzera kukwanisa kuita purofiti); and
5. Chimiro chechigadzirwa kana basa rakapiwa, sekuti rine purofiti inogona (kureva, misika iriko kana inogona kugadzirwa).

Bhuku rino rinotsanangura nyaya iri mberi uye rinopa mienzaniso yekuti kubhadhadzira kwedzidzo kwakashandiswa sei munguva dzakapfuura. Zvinokurukurwawo ndeyekuziva kuti nyaya yekutarisira kwakanaka kwebatsiro "inogona kuwedzera kazhinji" nemamwe marudzi emabasa vanhu vanoedza kuita mubatsiri; zvose zvirimwa zvekurima uye vanyori nevanyori zvinokurukurwa zvakadzama.