Nzira Yokutsvaga HST paNhandare

Nzvimbo Yekutengesa Mitemo Yebasa

Iwe unofanirwa kutengesa Harmonized Sales Tax (HST) pane zvese zvaunopa? Nyaya ino inotsanangura uye inokurukura nzvimbo yemitemo yekutengeserana kwemashumiro anogadza kana kuti kwete HST inoda kukweretwa.

Cherechedza kuti kana mabhizimisi ako ebhizimusi asingadariki S mall Supplier limit, haufaniri kunyoresa kana kutora HST. Kunewo zvinhu zvakasiyana-siyana uye mabasa akasiyana neHST asingabhadharwi kana zero-akarongwa , zvichireva kuti hauna kutengesa HST kwavari.

Kune rumwe ruzha rwekutengesa mitero yematunhu akasiyana-siyana anoona PST (RST) yeBusiness Business .

HST paMabasa

Nzvimbo yemitemo yekugovera yezvigadzirwa zvemashumiro inowanzobva pakero yeakagamuchiri inowanikwa nemutengesi mune imwe nguva yebhizimisi, kunyange zvazvo pane zvisiri izvo.

Vatakuri vevatakuri vekutakura, kutakura mitambo yekutakura, kutumirwa uye kutumira tsamba uye kushandiswa kweterevhizheni zvinoshandiswa nenzvimbo chaiyo yemitemo yekugovera (yakatsanangurwa muZvikamu 6 kusvika ku 9 zveBvumirano yekuThengesa Mutero: Nzvimbo yekutengeserana mitemo yekugadzirisa kana zvipo zvinogadzirwa mupurovhinzi , GST / HST Technical Bulletin B-103, Canada Revenue Agency).

Kune zvikamu zvina zvakasiyana-siyana zvemitemo yemitemo yebasa rinosarudza kushandiswa kweHST:

1. Kugoverwa kwebasa kunorongedzerwa kuitwa mupurovhinzi kana mune imwe tsika yebhizimisi mutengi webasa anowana kero yemupi wemugove iri mujesheni.

1. Kana Mutemo 1 usingarati kugoverwa kwebasa rinofanira kuitwa mupurovhinzi, uye chiCanada chikamu chebasa rinoitwa zvikuru ((kupfuura 50%) mumapurovhinzi anobata, inopa ... inonzi yakagadzirwa mukubatanidzwa purovhinzi umo iyo yakawanda chikamu cheCanada chikamu chebasa rinoitwa munharaunda dzinobatanidzwa dzinoitwa. (Chikana cheCanada chebasa rinoreva chikamu chebasa rinoitwa muCanada.)

1. Kana Mutemo wechipiri usingaratidzi kubhadhara kwebasa rinofanira kuitwa munharaunda inobatanidzwa nokuti basa rinoitwa zvakaenzana mune maviri kana kupfuura mamwe mapurogiramu anoshanda, basa rino ... rinoonekwa kuti rinowanikwa munharaunda inobatanidzwa pakati pematunhu aya iyo yepamusoro-soro yenharaunda yenharaunda yeHST. Kana vaviri kana makumi maviri emapurovhinzi anobata nawo, munyaya iyi, vane chiyero chakafanana chechikamu chepurovhinzi, HST ichadiwa kuti ipiwe mutengesi uchishandisa chiyero ichocho.
2. Kana Mutemo 1 usingarati kugoverwa kwebasa rinofanira kuitwa mupurovhinzi uye chechiCanada chikamu chebasa racho hachisi kunyanya kuitwa (50% kana kuti pasi) mumapurovhinzi anotora chikamu, ruzivo runorongwa kuti rwugadziridzwe muusina- Purojekiti inobatanidzwa (Yakabvumirana Kutengesa Mutero: Nzvimbo yekutengesa mitemo yekugadzirisa kana kupiwa kunoitwa mupurovhinzi, GST / HST Technical Bulletin B-103, Canada Revenue Agency, mapeji 25-27).

Basa rega rega harisi rakafukidzwa neyi nzvimbo yakawanda yemitemo yemitemo, kunze kwekupa mazano, mazano kana mazano emhizha, ayo anofukidzwa nemitemo yakawanda kunze kwekuti imwe murairo chaiyo inoshanda kwavari.

Kazhinji, kana iwe uchipa hutano hwako, kana iwe "uchiita zvose (90% kana kupfuura)" yebasa rako pachako pamberi peiye munhu waanoshandiswa zvikuru (kupfuura 50%) mumapurovhinzi anobata, iwe unotengesa HST yakavakirwa purojekiti inobatanidzwa iyo iyo yakawanda chikamu chebasa rinoitwa.

Kana basa rako pachako richiitwa zvakaenzana mumatunhu maviri kana akawanda anowanzobatana, iwe unotenga HST maererano nehurumende inobatanidzwa iyo inonyanya kutengesa mutero.

Kana zvikaitika zvose (90% kana kupfuura) zvebasa rako pachako rinoitwa pamberi peiye munhu waanoshandurwa (50% kana pasi) mumapurovhinzi anotora chikamu, "chipo chinorongwa kuti chigadziridzwe pane chisina kubatanidzwa purovhinzi, "uye iwe waizotenga GST chete.

HST paNhandare Inoenderana neTangible Personal Property

Kushandiswa kweHST kunoenderana kana kana kwete iyo pfuma yega yega inogara munzvimbo imwe chete kana sangano iyo inoshandiswa. Nemuenzaniso, kana iwe uchipa magadziro ekugadzira motokari muOntario , motokari dziri kugara muOntario paunenge uchigadzirisa, uye uri pasi peHST pamwero we 13%.

Kana zvikamu zviviri kana zvinopfuura zvikamu zvichitora chikamu zvakabatanidzwa, basa racho rinoonekwa sekugoverwa munharaunda inobatanidzwa pakati pemapurovhinzi ayo ayo muhutano hwepurovhinzi yeHST ndiyo yakakwirira (Ibid, peji 29).

Kana iyo chaiyo pfuma isingagari mumapurovhinzi akafanana apo basa rinoitwa, HST inofanira kupiwa mhosva kana:

• iyo nzvimbo inowanikwa (inopfuura 50%) muzvikamu zvepurogiramu panguva ipi zvayo iyo yeCanada yenhengo yebasa iri inoitwa,
• basa racho rinonyanya kuitwa (anopfuura 50%) muzvikamu zvepurovhinzi, uye
• chikamu chikuru chekushanda kwebasa racho, rinoitwa munharaunda dzinobatanidzwa, inoitwa munharaunda iyoyo inobatanidzwa.

Kana iyo pfuma chaiyo inowanikwa kunze kweikuru (50% kana pasi) mukutora nhengo dzemapurovhinzi (semuenzaniso, inonyanya kugadziriswa mune zvisivi zvisingabatanidzi kana kuti inowanikwa zvakaenzana mumapurovhinzi anoshanda uye asiri kugovera) panguva ipi zvayo yeCanada iyo yebasa iri yakagadziriswa kana basa racho rinoshandiswa kunze kwekutanga (50% kana kuti pasi) mukutora zvikamu zvepurovhinzi, kupa kwebasa kunorongwa kuitwa munharaunda isina kubatanidzwa uye HST haingabhadharwi (Ibid, peji 29).

HST paNhandare inobatanidza Nzvimbo-Chiitiko Chaicho

Nheyo dzinobatanidza nzvimbo-chiitiko chaicho chinhu chakasiyana kune nzvimbo yakawanda yemitemo yekugovera. Zvirongwa zvakabatana nezvimwe zviitiko zvakadai sekushanda, mutambo, mhemberero, kokorodzano, musangano, nhepfenyuro kana chiitiko chakafanana icho chichave chekutanga (chinopfuura 50%) chakaitwa panzvimbo yechiitiko chiri mupurovhinzi chinorongwa kuti chigadzirwe munharaunda iyo. Saka kana uri kupa hurumende kune imwe mutambo muOntario, iwe unogona kutengesa HST pamwero we 13%.

Iyo Canada Revenue Agency inobvumirana Kutengesa Mutero: Nzvimbo yemitemo yemitemo yekugadzirisa kana shanduro inogadzirwa mupurovhinzi, GST / HST Technical Bulletin B-103 inosanganisira nzvimbo yekutengeserana mitemo kwezvimwe zvikamu zvishoma, zvakadai sekugadzirisa uye kuchengetedza mabasa , michina yekombiyuta uye kuwanika kweIndaneti, uye maitiro ekutengeserana kwetsika, saka taura zvakananga kuBulgletin kana uchida tsanangudzo pamusoro peizvi.

Additional Information

Kutanga Bhizimisi: Bhalisa GST / HST

HST & Zvisikwa Zvisina Kuwanikwa MuCanada

Kubhadhara Chikoro Chekutsvaga Mitero paInternet Sales

Invoice Sample Nekubatanidza Sales Tax (HST)