Mitero yeUkwereta Mitero uye Ungagadzirira sei & Faira Mitero Yemutero
Kune dzimwe mhando dzemakambani muCanada, iyo yekambani yemutero inosvika 15% (saJanuary 1, 2012).
Kune zvakawanda pamusoro pemitero yemitero, tarisa Revenue Agency yeCanada Revenue Tax Imitengo, iyo inosanganisira urongwa hwemari yemitero inowanikwa kumapurovhinzi nenzvimbo.
Mhando dzeCorporation muCanada
Chaizvoizvo, kuCanada, kune maCanada-controlled private corporations (CCPCs), uye kune vamwewo.
Verenga pamusoro pemarudzi ose akasiyana-siyana eCanada .
Kana zvasvika pamutero wekambani, eCanada-inodzorwa pambani dzemakambani (CCPCs) ndeyeCinderellas pabhodhi apo mamwe mhando dzemakambani ihwo hutsinye-vanun'una vatanho. Mitero Yezvemitero Inobatsira yeCanada-Controlled Private Corporation inotsanangura kubhadhara mitero yekambani iyo makambani akachengetedzwa neCanada anofara.
Kurambidza Mitero Yemutero Wemitero
Canadian Corporations vane nzira mbiri dzekuderedza mari yebhadharo yemutero weCanada vanofanira kuribhadhara; iwe unorayira zvinhu zvinowanikwa kune zvikwereti zvemitero kana kutora mari yekubhadhara mutero .
Corporate Tax Credits
Kubhadhara Mutero Mitsva yeCanada Dzebhizimisi Dzakawanda inotsanangura kuti federal Investment Tax Credits inowanika uye sei yekureva izvi zvikwereti zvemitero.
Zvimwe inonyanya kuzivikanwa pamatero ekubhadhara anowanikwa kune makambani ndeyeKutsvakurudza neKuchengetwa Kwemitero Mitsva .
Mitemo Yemari Imari Yakabviswa
Verenga pamusoro pekutsvaga kweBusiness Small , kubhadhara mutero kwekambani kunowanikwa kuCanada-controlled controlled corporations (CCPCs).
Bhizimisi rangu reMabhizimisi seMabhadharo emitero Indekisi ine tsanangudzo uye inotsanangura mitemo yekuderedza mamwe akawanda ezvinoshandiswa zvebhizimisi , kubva kuAkaunti uye Mhosva dzemutemo kuburikidza nekufambisa mari.
T2 Corporate Income Tax Forms
Ndeipi Fomu Yemutero Yemutero Yenyu Yenyu Inodiwa Kushandisa
Makambani akaparadzanisa masangano epamutemo, uye sangano rimwe nerimwe rinofanira kuzadzisa nekupa Fomu yeT2 Corporate Tax gore negore.
Inoshanda kumakambani ose anoshanda muCanada, kunyange kana iyo yekambani isingashandisi. Chimwe chete kunze kwemurairo uyu isangano rakange rakanyoreswa rubatsiro mugore rese.
Imwe nyanzvi inogona kukwanisa kupedzisa nekuisa T2 Short Return kana:
- sangano rinosangana nezvose zvinotevera:
- iyo iCanada-inodzora private corporation (CCPC) mugore rose rekutere;
- gore rino, inenge ine nil net revenue kana kurasikirwa kwemitero yemari;
- iyo inogarwa nekusingaperi mune imwe nyika kana nharaunda;
- hazvirevi kutora mvumo yekubhadhara mutero (kunze kwekubhadharwa kwezvikamu zvaro zvakabhadharwa);
- haina kugamuchira kana kubhadhara chero zvikwereti zvisingabhadharwi;
- iri kuzivisa muCanada mari; and
- harina chikwereti chemutero wekutota kweOntario.
- OR
- kana sangano iri mutero-isingabhadharwi sangano (yakadai sesangano risina purogiramu) iro rinogara risingaperi mune imwe nyika kana ndima (Canada Revenue Agency).
Kana zvisina kudaro, sangano rako rinofanira kuisa T2 yakatarwa Imari Inotora Mutero.
Kugadzirira Corporate Income Tax Rekudzoka
Nokuti kupedzisa fomu yeT2 Corporate Income Tax inoda kushandisa General Index ye Financial Financial (GIFI) uye yakanyanya kuoma zvakanyanya kupfuura T1 Personal Revenue Tax Rekudzoka , ndinokurudzira kuva nemitero yemitero inobhadharwa yakagadzirirwa neunyanzvi hwekubhadhara mutero.
Kana iwe usina vanajikiti, Ungawana Sei Akakosha Wakaipa anotsanangura kuti ungaenda sei nekuwana imwe.
Kana nguva yacho yasvika, Kuwana Misoro Yako Mitero Yakagadzirira kuMutengi Wako Mukanayo inotungamirira mazano ekuwana magwaro anodiwa pamwechete, pamwe nemamwe mazano ekuchengetedza mari pamari yako yekubhadhara.
Kana iwe wakatsunga kuita yako yemutero wemutero, kuneCana Tax Tax Zvirongwa zvekubatsira. (Unofanirwa kushandisa Canada Revenue Agency inozivikanwa mutero software kana ukaita izvi.)
Kudhinda Mitemo Yemutero Mutero Kunodzoka
Nguva Yekushandisa File Corporate Income Tax
Mutero wemari yemitero inoda kuiswa mukati memwedzi mitanhatu yekuguma kwegore rezvemari . Somuenzaniso, kana musi wako wegore rokutengesa uri musi weChitatu 31, kuburitswa kwako kwekambani yemutero kunofanirwa kuiswa neSeptember 30.
(Kana iwe uchida kuchinja gore rako rekugadzirisa mari, Ndinoshandurei Gore Rangu Rokugumira?
inotsanangura nzira yacho.)
Iko kune chirango kana iwe ukaisa purogiramu yako yekambani yekubhadhara mutero munguva pfupi .
Nzira Yokudhinda Mamwe Mitero Yemutero
Munenge makambani ose eCanada anogona kuisa mutero wavo wekubhadhara mutero pamagetsi ( EFILE ). Inosanganisira vasiri-resident makambani uye makambani anotaura chikamu che SR & ED .
ICanada Revenue Agency's Corporation Internet Filing peji ichakutaurira kana corporation yako inofanirwa uye inoita sei izvi.
Makambani eCanada ane mari yakawanda yegore rose mari inodarika $ 1 mamiriyoni inofanirwa neIndaneti kuisa mutero wavo wekambani.
Kana iwe uchida kuisa pepa rezvemapato ekudzorera mutero, kwaunoshandisa iyo inobva pane iyo iyo corporation iripi. T4012 - T2 Corporation - Mutero Mutero Mutero unopa tsanangudzo pamusoro penzvimbo dzekutumira mapepa emakambani ekubhadhara mutero kune vose vanogara uye vasina-resident corporations.
Mitemo Yemutero Wekubhadhara Mutero Kubva Mazuva
Kana iyo corporation ine chikwereti ichibva pamutero wayo wekambani, kumakambani mazhinji, iyo mari yebhadharo inofanirwa kubhadharwa mukati memwedzi miviri mushure mekuguma kwegore remitero.
Zvisinei, maCorgan-controlled-makambani emakambani ane mwedzi mitatu kubhadhara mutero wavo wemutero kana vakawana mitemo iyi .
Canada Revenue Agency Payment Options
Kana ikambani inobhadhara mitero pamagumo egore, mari yacho inogona kubhadharwa mune imwe yenzira dzakawanda:
- Kushandisa Account My Business, reCA inthanethi inobvumira vashandi vebhizimisi (kusanganisira vanobatsirana, vatungamiri, nevatungamiriri) kuti vawane mari dzavo dzeCanada Revenue Agency pamusoro pematare (ona Canada Revenue Agency Online Account yeBusiness );
- Kushandura kubva kugoogle yako yebhangi pane imwe nzvimbo inoshandisa mari yeCanada kuburikidza neHay Payment yangu;
- Nzira yekare-kare nokutumira cheki.