Nzira Yokuzadza Sei muCCA Purogiramu
Ndechipi Chete Yebhizimisi Unayo?
- Kana bhizinesi rako riri roga rokutengeserana kana kubatana , zvakanyorerwa Capital Cost Allowance (CCA) zvakanyorwa paChikamu A paFomu T2125 iyo inosanganiswa neT1 yako yega yebhadharo yekudzoka .
- Nokuda kwebhizimisi, CCA inopinda muChongwa cheChishanu, icho chikamu cheT2 chekubhadhara mutero wekambani .
Nzira yekuverenga CCA yakafanana kune dzose mbiri. Paunotarisa Mhara A / Purogiramu 8 uchaona kuti iri tafura ine miseresi mitatu yakasiyana uye chati yakasiyana yeMotokari CCA.
Kunyanya kuverenga Capital Cost Allowance , iwe unonyora zvose zvinowedzera mari yakawanda bhizimusi rako rakutenga gore rino, sarudza kuti mari yekutenga ipi yeimba ipi neipi yaunogona kutora semubhadharo wemutero wekupera nekuona izvo chikwata cheCA cheji yega yega chiri , kuwedzera iyo yose uye wobva washandisa iyo kubhadharo ye Capital Capital Allowance yawakatora kubva gore rapera (kana iripo).
The CCA Table
Chikamu 1 (Chikoro nhamba)
Pano iwe unonyora maCAC makirasi edzimba yako. (Inoda kuongororwa?) Canada Revenue Agency inopa ruzivo rwezvinhu zvakajairika zvisingakoshi uye makirasi avo eCACA muT4002 yavo - Bhizimisi uye Professional Income Guide.
) Zvinonzwisisika, hauzozadzi chikoro ichi kusvikira wapedza chinyorwa 3, Mari yekuwedzera.
Chikamu chechipiri (Usingaverengeki mari yemari (UCC) pakutanga kwegore)
Apa ndipo paunozadza chikamu chako chekushanda kweboka rimwe nerimwe reCCA kubva mugore rapera. Iyi ruzivo ruchava muColumn 10 yomufomu weT2125 wekupedzisira wegore rapera, kana, kana wakashandisa purogiramu yemutero kubhadhara uye kuisa mutero wako wekupera gore rapera, wakatozadzirwa iwe.
Iwe hausi kuzoisa chero chinhu muChoto 2 kana iri gore rako rokutanga rokutaura kuti Capital Cost Allowance.
Chikamu 3 (Mari yekuwedzera kune gore)
Iyi ndiyo chinyorwa paunonyora pfuma yose yaunowana iwe panguva yazvino yemutero kana kuti yakagadziridzwa.
Cherechedza kuti iwe usati waita izvi, iwe uchada kuzadza Chikamu B - Tsanangudzo yemichina yekuwedzera mune gore uye zvichida Chikamu C - Zvinyorwa zvekuvaka zviwedzerwa mukati megore zvakare , nokuti hausi kungoverenga pfuma yako inonyangadza muColumn 3 willy nilly; zvose zvinofanira kurongeka neClass Cost Allowance kirasi.
Paunenge uchizadza nzvimbo B, somuenzaniso, hauzongorongorori tsanangudzo yemichina yawakawana kana yakagadziriswa pamusoro pegore rapfuura, (saiyo yendeji itsva yawakatenga) asi kuunganidza mhando yacho mumakirasi eCACA akakodzera uye kuisa imwe neimwe kirasi pane imwe mutsara.
Chikamu 4 (Zvimwe zvinowanikwa mugore)
Iyi ndiyo nzvimbo yekuisa chidimbu chekuwana kana kurasikirwa kwako kubva pane chero ipi zvayo inonyangadza yawakaisa kune gore rekupedzisira rekutere.
Kufanana neKutora 3, haugoni kuzadza Kohoro 4 kusvika wapedza Chikamu D kana Chikamu E chemufomu T2125.
Muchikamu chechitatu cheNzvimbo D kana kuti Chikamu E (zvichienderana nokuti iwe wakagadzirisa midziyo, motokari , kana chivakwa), iwe uchapinda chero ipi zvayo mari iri pasi:
- mari yako yehutano haibatsiri chero zvakabhadhara mari; kana
- mutengo mukuru weimba yacho.
Zvadaro iwe uchazadza mapepa eBhuna neBhizinesi eChirungu D kana E nemapatendi akakodzera ekushandisa kwako. Somuenzaniso, kana iwe wakatenga chando chechando chebhizimisi rako, asi zvakare shandisa icho kuti chinopisa chando kubva mumugwagwa wako wakareba, iwe ungapinda 10% yega pachako uye 90% yebhizimisi mumatunhu evanhu nebhizimisi ane chokuita neizvi chikamu chemashonga.
Kana wapedza kupedza Chikamu D uye / kana Chikamu E, kopi ma nhamba kubva pakero ye5 yega yega yeCAC class kusvika kumakorome 4 eChikamu A chekirasi imwe neimwe.
Column 5 (UCC mushure mekuwedzera uye maitiro)
Chikamu chechipiri chinoratidzirwa nekuwedzera Korona 2 ne3 pamwe chete uye kubva pakubvisa Column 4.
Pamusoro pekirasi imwe neimwe, kana mari iri muColumn 5 isisina kunaka, yowedzera kune mari yaunowana sekudzoka pamutsara 8230, "Mamwe mari," mune Chikamu 3 pane peji 1.
Kana pasina pfuma yakasara mukirasi uye kune mari yakanaka muhomwe yacho, dharai mari kubva pamari inowanikwa sekurasikirwa kwekupedzisira pamutsara 9270, "Zvimwe zvikwereti," muChikamu 5 papeji 2.
Cherechedza kuti kurasikirwa uye kugadziriswa kurasikirwa hakushandi kukirasi 10.1 dzimba (vatengi vemotokari dzinodhura madhora makumi matatu nemakumi matatu). Kuti uwane rumwe ruzivo, ona Chitsauko 4 cheMutungamiri T4002, Bhizimisi uye Zvemari Inowanikwa.
Iwe unogonawo kuda kuverenga Mutero Kutsanangurwa Bulletin IT-478R2 - Capital Cost Allowance, Kudzokorora uye Kurasikirwa Kwemagetsi.
Chikamu 6 (Kugadziriswa kwekuwedzera kwegore-gore)
Iyi korombo inoshandiswa pakushandisa mutemo wegore . Muzviitiko zvizhinji, iwe unogona kungotora Capital Cost Allowance pane imwe hafu yemutero wako wekuwedzera mune gore raunowana kana kuwedzera kune imwe nzvimbo inonyangadza.
Saka kana, somuenzaniso, iwe wakatenga doro rekushambidzira uye yewaini yebhedha yako nebhizimusi yebhizimusi , iyo inodhura madhora 6000, iwe chete unogona kuisa CCA yako kudai hafu yeko mari ($ 3,000) mugore rekubhadhara iwe wakatenga.
Kana zvichizoitika, zvino, bvisa chinyorwa 4 kubva munoramende yechitatu uye isa chigumisiro muKirasi 6, kupinda "0" kana nhamba isiri iyo.
Chinyorwa 7 (Base mabheji eCACA)
Chinyorwa 5 chine chinyorwa 6 chichakupa zvinyorwa zvekamuri ino.
Chikamu 8 (Tera %)
Pano iwe unopinda muCCA peresenti yemari yakakodzera kukirasi. Semuenzaniso, itsva ye laptop yaizove muCCA Class 50 neCCA ye 55%. (Onai Canada Revenue Agency's T4002 - Bhizimisi uye Professional Income Guide yezvese zvinyorwa zveCACA zvidzidzo.)
Chikamu 9 (CCA yegore)
Nokuda kweiyo chikamu, iwe unotanga kuziva kuti iwe unogona sei kubhadhara Capital Cost Allowance kune rimwe kirasi kuburikidza nekuwedzera chiyero chegadziriro yeCCA (chinyorwa 7) neCCA mukana wekirasi iyoyo (chinyorwa 8).
Zvadaro pinda muwandu weCCA waunosarudza kubvisa gore iri mutero. Iwe unogona kusarudza kutora zvose, hapana kana chimwe chikamu chiri pakati. Yeuka kuti CCA iwe usingashandisi gore rino ichawanikwa kwauri gore rakatevera.
Zvose zviyero zveKutora 9 zvinopinda mumutsara 9936 "Capital cost allowance (CCA)," muChikamu 5 cheFomu T2125.
Kana uyu uri gore rako rokutanga rebhizimisi uye nguva yako yekutora iri pasi pema 365 mazuva, iwe unofanirwa kukwidza nyaya yako yeCCA, uchitsigira zvaunotaura pamusoro pehuwandu hwemazuva awakanga uchishanda panguva yegore.
Somuenzaniso, kana iwe watanga bhizinesi yako musi waAugust 1 uye gore rako rekugadzirisa gore regore raDecember 31st, nguva yako chaiyo yebhadharo yegore rako rokutanga ndeye mazuva 153, pane 365.
Saka kana iwe wakatanga kuverenga CCA yako ichireva $ 3 800, iwe unofanirwa kugovera kuda kwako maererano nemazuva 153 uye unogona kungotora $ 1,592 gore iroro ($ 3,800 x 153/365).
Chikamu 10 (UUC pakupera kwegore)
Pinda mugumisiro wokubvisa chikamu che 9 (yako yakasarudzwa yeCACA yemari yegore) kubva paKorome 5 (yako UCC mushure mekuwedzera nekugadzirisa) kuti uone kuti mari yakawanda isingabvunzwi yakasara mukirasi imwe neimwe. Paunenge uchiverenga CCA yako gore rinouya rekutere, iyi ndiyo nhamba inopinda muchikamu chepiri.
(Yeuka kupinda "0" munharaunda iyi kana iwe uine kurasikirwa kwekupedzisira kana kubviswa kweCACA.)
Kana Mukusava nechokwadi Funga Kuva Nomuverengi Wongorora Ongororo yako CCA Information
Mune zvimwe zviitiko, semuenzaniso kugadziriswa kweimba, zvingasava pachena kana mari inoshandiswa inoshandiswa semari (iyo iyo inogona kuderedzwa saizvozvo) kana kuti kana CCA inoshanda uye kana zvakadaro iyo yechikoro ndeyei. Kana iwe usina chokwadi pamusoro peizvi kana chimwe chezvinhu zveCCA kuverenga kune mubhadhadzi anongororesa mutero wako wekudzokera.
Mutero Wemafisi Unoita Kuti zvive nyore
Computing CCA ndiyo imwe yezvikomborero zvekushandisa accounting software . Kune huwandu husingadhuri, huri nyore kudzidza, gore-based accounting accounting iyo inowanika kumabhizimisi maduku . Pamusoro peCanada Tax Tax Programs inopa ruzivo pamusoro pemari yekubhadhara mari yepamusoro pamakambani maduku.
Kutsvaga mamwe mashoko pamusoro pemutero wemari? Ona Bhizimisi Rako Duku & Canada Income Tax - Zvaunofanira Kuita & Maitiro Aungazviita .