Zvingani Zvaunogona Kuzvitsaura zvinodavirwa neCCA yeComputer Class
| Chikoro | Tsanangudzo | Nhamba |
| 8 | Photocopiers uye michina yekukurukurirana zvemagetsi, zvakadai semichina yefeksi nemichina yefoni. Kunosanganisira foni (kunyange zvazvo ine simba remafoni ezuva ranhasi zvinogona kukonzerwa kuti idzi dzakawanda semakomputa sefoni, uye saka dzinofanira kuva dzeCCA kirasi 50). Kutonga kwegore-gore (ona pasi apa) inoshanda. | 20% |
| 12 | Computer application software ( kwete maitiro ehurumende) - izvi zvinosanganisira mapurogiramu ekushandiswa kwevashandi sekushandiswa kwemashoko, maspredishiti, mapurisa ekugadzirisa mazano , mitambo yekugadzira mitero , mapurogiramu ezvinyorwa zvepamusoro. Mienzaniso inosanganisira Microsoft Office, Adobe Photoshop, nezvimwe. pasi) inoshanda. | 100% |
| 46 | Dhina network network infrastructure iyo inotsigira mapurogiramu ekutumira terevhizheni. Inosanganisira zvinhu zvakadai sekushandura, multiplexers, routers, hubs, modems uye mazita emumambo ma servers anoshandiswa kutarisa, kutamisa, kuenzanisa uye kurondedzera dheta. Kutonga kwegore-gore (ona pasi apa) inoshanda. Haisi kusanganisira zvivako zvehofisi zvakadai sedarekoni, mafoni, fax, makopi, kana zvivako zvakadai sematare, tambo kana zvivako. | 30% |
| 50 | Chinangwa chikuru chemakombiyuta emakombiyuta uye zvirongwa zvepurogiramu yemidziyo iyoyo Izvi zvinosanganisira pakombiyuta makombiyuta, mahwendefa, makombiyuta epakombiyuta, zvigadziridzo zvekuchengetedza, vatariri, disk drives, cables, uye printers pamwe ne-pre-yakaiswa system software iyo inoshandisa aya madivayiri. Iyo haina kusanganisira midziyo "yakashandiswa zvikuru" se: 1. magetsi ekugadzirisa maitiro (PCS) kana kutarisa midziyo; 2. magetsi ekugadzirisa zvombo zvekushandisa; 3. masisitemu software yezvigadzirwa zvinotaurwa muna 1. kana 2 ;; kana 4. Dhiyabhorosi yekushandisa zvigadzirwa (zvimwe kunze kwekushandisa mafashoni zvigadzirwa izvo zvinoshandiswa kuti zvive nehuwandu-chinangwa chekugadzira zvinhu zvemagetsi zvemichina). (Canada Revenue Agency). Zvirongwa zvepurogiramu ishoko guru rinopa mazano kumagumo-user software. Inowanzoshanda kumashandisirwo emashandisirwo epurosoft akadai seMicrosoft Windows, Mac OS X, kana Linux. Mutemo wegore wegore unoshanda. | 55% |
Izvo Zvinodhura kana CCA Asset Depreciation?
Mazuva ano vashandi vebhizimisi vanotsiva mafoni asina mari, mabheti kana mapiritsi ose makore maviri kana kupfuura uye vanyorese mari yose sebhadharo rebhizimisi , panzvimbo yekuderedza zvinhu zviri pasi peCCA. Hapana mitemo yakaoma uye inokurumidza yeizvi, asi nechechi duku (pasi pe $ 500) reCRA haisi kuratidzika kuti inogadziriswa nemuitiro. Sezvaunogara uchiita, kana iwe usina mubvunzo chengetedza nekodhaini yako.
Mutemo wegore reHiti
Mutemo weCCA "Half-year" unotaura kuti iwe wose unogona kuderedza zvinhu mumakore ekutenga hafu yehuwandu hwekuwedzera kwako mumatare.
Saka semuenzaniso, kana uri mugore rekubhadhara ikozvino wakatenga mamwe mapurogiramu ekushanda kwebhizimisi rako iwe unogona kukwanisa kutenga CCA nehafu yezvikwereti zvayo, kwete dzose.
Kana Iwe Usingadi CCA Kuchengetedza Mugore Rakapiwa Haufaniri Kuzvireva
CCA haifaniri kutaurirwa mugore rakapiwa - iri kuwedzera.
Iwe unogona kutora chikamu chazvo, zvose zvaro, kana chimwe chazvo. Kana bhizinesi rako rine gore rakaderera mari unogona kuchengetedza zvikwereti zvako zveCCA zvegore rinotevera raunowana mari yako yakakwirira uye kuderedzwa kuchave kwakakosha.
Nei Chikwereti Chichikanganiswa Pamitengo Yakasiyana?
RCA inofunga kuti dzimwe nguva dze software kuti dzive "yekusingaperi" - izvo zvinogona kuramba dzichishandiswa kwemakore anoverengeka uye zvino inowedzera zvishoma nezvishoma.
Semuyenzaniso:
- Isofisi yemapikicha makuru uye mapikisi yefeksi iri mukirasi 8 ine mubhadharo mukuru wekubhadhara mari ye20%
- Kushandisa maitiro software, zvakadai seMicrosoft Windows (desktop kana sevashanduro) zvinowanikwa mukirasi 50
- Tsika yemapurogiramu yawakabhadhara kuti yakagadziridzwa kana yakagadzirwa nokuda kwebhizimisi rako
Applications software, kune rumwe rutivi, iri mukirasi ye12 (100% kuderedza), nekuda kwezvikonzero zvinotevera:
- Zvizhinji zvekushandiswa zvino iko zvachose kana zvishoma gore-based uye inoda kubhadhara kwegore negore
- Desktop maitiro anoshandiswa pakugadzirisa mutero kana kukanganisa zvinowanzodikanwa kuchinja kukuru gore negore uye kudiwa kunotsiva kana kuvandudza (ona Kubatsira Kushandisa Small Business Accounting Software uye The Best Small Business Accounting Software )
Sezvambotaurwa pamusoro apa, sezvo software iri mukirasi 12 inoderedzwa pamwero we 100%, inowanzotorwa sechibhadharo panzvimbo yeCAA asset.
Unoda rubatsiro kuti uone CCA yako pamutero wako? Nzira yekuenzanisa Capital Cost Allowance - Inofanira Kuziva Kwebhizimisi Renyu reCanada inopa hutatu nemutsara mutungamiri kune fomu T2125.
Dzokera ku> Canadian Income Tax FAQ Index
Onawo:
Nzira Yokureva Motokari Motokari CCA Mari
8 Nzira dzeMitero Kuti Uwedzere Kubhadhara Kwemabhizimisi Ekubhadhara Mitero
Kurasirwa Kwemitero Yakanyanya Kukanganiswa KweChishanu Dzebhizimisi DzeCanada