Nzira yekudaidzira CCA (Capital Cost Allowance) paGoro raakatengwa kushandiswa kwebhizimisi
Mari yekutenga motokari itsva (kana yakashandiswa) haigoni kunyorwa zvakananga sebhizimusi mari .
Pane kudaro, nokuti motokari inzvimbo inowedzera nekufamba kwenguva, unofanirwa kunyorera mari yekutenga motokari yako kuburikidza ne Capital Cost Allowance (CCA) kwemakore akawanda.
Kana iwe uri wega wega kana nhengo yehukama , iwe uchati iyi CCA iri mumutsara 9936 wepepa yako T2125, Statement yeBusiness kana Professional Activities (tsanangudzo).
(Makambani eCanada anokwanisa kutenga CCA pamotokari dzavakatenga kutenga mabhizimisi pamwe chete, asi, mune chikamu chakanaka cheT2 chekubhadhara mutero wemari . Kuverenga kweCACA kunoshanda zvakafanana nenzira yevadzidzisi vega uye vashandi pamwe chete uye izvochete makirasi eCCA nemitemo zvinoshandiswa.)
Paunotarisa fomu T2125, uchaona Chikamu A - Kuverenga mari yekubhadhara mari (CCA) kuda bhokisi riri pamusoro peji 4.
Nzira Yokuenzanisira Capital Cost Allowance inopa tsananguro yakazara-ne-colon tsanangudzo.
Zvamunoda Kuziva Usati Waverenga CADA Yako Mari
1) Kune marudzi maviri akasiyana emotokari yemitero yemari yekutora, motokari uye motokari dzemotokari , uye rudzi rwemotokari yaunayo kana yekutengesa inokanganisa mari yaunogona kutenga kubva kune Capital Cost Allowance nezvimwewo mari.
Kazhinji, vanopa mazano, motokari inotakura "motokari yakagadzirirwa kana yakashandurwa kunyanya kutakura vanhu mumigwagwa nemigwagwa. Inogadza mutyairi uye kwete vanopfuura vasere vanofamba. Motokari dzakawanda, magareti emotokari, mavheni, uye mamwe matori anotakura ari motokari dzemotokari ".
2) Motokari dzinonzi "Motokari" dzinoshandisa CCA Class 10, sezvinoita "Zvikepe Zvevatengesi" zvinodhura madhora makumi matatu kana makumi matatu, kana kusanganisira mitero. Motokari dzemotokari dzinodhura madhora anodarika $ 30,000 dzinoonekwa semotokari dzakanaka uye dziri muChikoro 10.1:
| Mitemo uye Tsanangudzo | Chikoro chegumi | Chikoro 10.1 |
| Max. CCA Inobvunzwa | Hapana Chikwereti | $ 30,000 + GST / HST / PST |
| Max. CCA Rate | 30% | 30% |
| Half Mutemo wegore pakutenga | Ehe | Ehe |
| Half Mutemo wegore pakutengesa | Aihwa | Ehe |
| Motokari , inosanganisira: | ||
| pick-up inoshandiswa kutakura zvinhu, midziyo,> 50% kushandiswa kwebhizimisi | ✓ | |
| pick-up with cab yakakura yakashandiswa kutakura zvinhu, midziyo, kana vatasvi,> 90% kushandiswa kwebhizimisi, zvigaro 4-9 | ✓ | |
| van aishandiswa kutakura zvinhu, midziyo,> 50% kushandiswa kwebhizimisi, zvigaro 1-3 | ✓ | |
| van vaitakura zvinhu, zvigadzirwa, kana vanofamba,> 90% kushandiswa kwebhizimisi, zvigaro 4-9 | ✓ | |
| Motokari yemotokari yakawanda $ 30,000, inosanganisira: | ||
| chikafu, sedan, xover, sport-utility | ✓ | |
| pick-up or van other than as defined above | ✓ | |
| Motokari yemotokari > $ 30,000, inosanganisira: | ||
| chero motokari isina kuiswa semotokari (sezvinotsanangurwa pamusoro) | ✓ |
ICanada Revenue Agency inopa chinyorwa chetsanangudzo yemotokari yemotokari yatengwa kana kuti yakarasikirwa mushure meJune 17, 1987 uye yakashandiswa kuwana mari yebhizimisi.
Iwe hauna kusanganisira Zvinhu Zvakanaka uye Imba Mutero (GST) uye Provincial Sales Tax (PST) , kana Harmonized Sales Tax (HST) , paunenge uchiverenga mutengo wemotokari kuti uone kuti chikoro chei chiri.
ICCA inogadzirisa mutengo wemotokari inodhura $ 30,000 naizvozvo kunyange kana mutengo wemotokari inodarika $ 30,000 unogona kungotora $ 30,000 pamwe neGST nePST (kana HST) pa $ 30,000 - pasinei nokuti motokari inokutengesai.
Saka kana iwe wakatenga vheji itsva ye $ 42,000 kuti uishandise mubhizimusi rako, iyi motokari inenge iri muCount Cost Allowance Class 10.1, sezvo yakakubhadhara kudarika $ 30,000 uye iwe ungangokwanisa kuda mari inodhura ye $ 30,000 pamwe neGST inoshandiswa uye PST (kana HST) pa $ 30,000.
Kana iwe wakatenga vhi mu BC, somuenzaniso, apo pari yePST iri 7% *, iwe unogona kuwedzera:
- 5% GST pa $ 30,000 = $ 1,500
- 7% PST pa $ 30,000 = $ 2,100
Kwekuda mari yakawanda ye $ 33,600. Iyi ndiyo mari yaungapinda muyorodhe 3 yeChipimo B paFomu T2125.
* BC PST inofanana zvichienderana nemari yemotokari yatengwa; 7% munyaya iyi sezvo motokari iri pasi pe $ 55,000. ona Ikuti Bhizimisi Rako Rinoda Kubhadhara BC PST? kuti uwane mamwe mashoko.
3) Chenjerera kutonga kwemakore kwehafu!
Kutonga kwegore-gore kunoreva kuti mugore raakatenga motokari, unogona kungotora hafu yegore re Capital Cost Allowance (50%).
Muchiitiko chemuenzaniso wandangobva kupa pamusoro pekutenga van kuti vashandise mubhizinesi renyu, mugore rekutere rawakatenga iwe ungangokwanisa kutenga $ 16,800.
Mutero Wemitero: Kana uchikwanisa, tenga nguva yemotokari yako itsva kutenga kwekupedzisira kwegore rebhizimisi rebhizimisi rako. Nenzira iyo iwe unotora kubhadhara 50% yeCCA inodhura gore rose remutero (kunyange usina iwe motokari kusvika pedyo nekumagumo) uye wobva wawana 100% yeCCA inodhura pamotokari gore rakatevera.
Mutero Wechesi Unobatsira
Mutero wemutero unogona kutakura zvinyorwa zvose zveCACA yegore rapfuura uye kuzadza hutsika hwegore rino. Ona Top Canadian Tax Software Programs nekuda kweizvi nezvimwe zvinobatsira kushandisa shanduro yekugadzira software.
Additional Information
- Chitsauko 4 cheCanada Revenue Agency yeT4002 - Bhizimisi uye Professional Income Guide yose inosanganisira Capital Cost Allowance.
- Nzira Yokuenzanisira Capital Cost Allowance
Pamusoro pemutengo wemotokari, iwewo unoda kuverenga:
- Mari Yezvebhizimisi Inobatanidza Nekushandisa Motokari Yako Yebhizimisi
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