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Ke noi mai kekahi meaʻole ma Kanada e kūʻai i kekahi mea mai kekahi mea ma Kanata, pono e ukuʻia a uku i ke GST / HST inā loaʻa ke kūʻai ma Canada (aʻo ka kūʻaiʻana he mea maikaʻi a mea lawelawe paha).
No nā kūʻaiʻana ma Kanada, "ʻO nā kānaka wale nō e hiki ke kūʻai i nā ukana a me nā lawelawe me ka ukuʻoleʻana i ke Kānāwai GST a HST ma lalo o nā kūlana kūikawā" ( Kaʻike nui no nā mea inoa GST a HST ,ʻo Canada Revenue Agency).
Ua'āponoʻia nā malihini malihini kipa i Canada e koi aku i ka ukuhoʻiʻana i kekahi mau waiwai a me nā lawelawe i kūʻaiʻia ma Canada. Ua hoʻopauʻia ka papahana ma ka lāʻApelila 1, 2007.
ʻOiai nā kuhina haole a me ke aupuni aupuni e uku i ka GST / HST ma ko lākou kūʻaiʻana. ʻO nā aupuni āpau a me nā aupuni āpau e ukuʻole i ke Kānāwai HST / HST ma kā lākou kūʻai kūʻai kālā inā hāʻawi lākou i ka palapala kūpono. Inā kānaluaʻoe no ka pono e ukuʻia kekahi luna aupuni a aupuni paha i ka GST / HST, ponoʻoe e kāhea aku i ke Kōmike Kuhiʻo Canada.
Ināʻaʻole lākou ma Kanada ...
ʻAʻole ināʻaʻoleʻo ia ma Kanada. ʻAʻoleʻoe e koi iā GST / HST ma nā ukanaʻauhau i hoʻounaʻia eʻoe (ka mea kūʻai) i kahi ma waho o ka'āina.
ʻO ke kūʻaiʻana i nā mea kūʻai a me nā lawelawe mai loko mai o ka moku
Ināʻoe e hoʻokuʻu aku i nā ukana a me nā lawelawe i kaʻauhau i kekahi mea kūʻai ma kekahi'āina a moku paha (inā paha i kauohaʻia nā waiwai ma ka pūnaewele a iʻole ia) e ukuʻoe i kaʻauhau kūʻai e pili ana i ka moku a me ka moku'āina (ʻike i nā uku ).
Hoʻololi kēia ma ke kalana a māhele'āina paha:
- Alberta, Nunavut, Territories Territories, a me Yukonʻaʻole kāʻauhauʻauhauʻauhau kālepa e koi akuʻoe i ka GST wale nō.
- Ua huiʻo Prince Edward Island, New Brunswick, Newfoundland a Labrador, Nova Scotia, a me Ontario i ke kāʻili kālā GST / HST no laila e uku akuʻoe iā lāua e like me ke kaʻina kūpono.
- He Pakelaʻauhauʻauhauʻauhauʻo British Columbia no ka mea e pono anaʻoe e kākau inoa no ka hōʻiliʻili PST a me ke GST ma ke kūʻai a kūʻai wale aku i nā waiwai i ka poʻe kūʻai o BC.
- Loaʻa iā Quebec kahiʻauhau kūʻai (QST) akāʻaʻole ponoʻoe eʻohi a hoʻokuʻu i kēia ma ka hoʻounaʻana i nā mea kūʻai ma Quebec,ʻo ke GST wale nō.
- He kumukuai kūʻai kālepa no ka Manitoba (RST) ponoʻoe e hoʻopaʻa inoa no ka hōʻiliʻiliʻana ināʻoe e kūʻai a hāʻawi i nā ukana i Manitoba. No laila e 'ohi anaʻoe i ke GST a me ka RST.
- Loaʻa i ka moku'āinaʻo Ontario kekahiʻauhauʻauhau āpau (PST). Inā kūʻai mau akuʻoe i nā ukana / lawelawe i Saskatchewan e noi ka province e kākauʻoe no ka hōʻiliʻili PST. Ināʻaʻole, pono e hāʻawi ka mea kūʻai i ka PST i ka moku'āina i ka manawa a lākou e kūʻai ai i nā kūʻai ma waho o ka'āina ma luna o nā waiwai a i nā lawelawe iʻauhau. Pono e ohi i ka GST.
GST uku no nā mea noho
Ua kūpono nā kānaka noho o Kanada no ke kūʻai houʻana i ke kuhi kālā GST a HST ma ke hoʻohanaʻana i kekahi mauʻano. Eia kekahi mau hiʻohiʻona:
- Ua ukuʻoe i ke GST / HST ināʻaʻoleʻoe e loaʻa, aiʻoleʻoe i uku nui aku ma mua o kāu.
- Ua hoʻokuʻu akuʻoe i nā waiwai kālepa a iʻole nā hanaʻoihana ma waho o Canada (e nānā i ke Kumu kumu 4).
- Ua ukuʻoe i ke kālā GST / HST ma nā hoʻoili'āina /'āina a ma hope iho hoʻoiliʻia ka'āina no nā hale noho (e nānā i ka Kumu 9.
- I kou nohoʻana ma ka moku'āina, ua ukuʻoe i ka HST ma nā waiwai āu i lawe mai ai i kekahi moku'āina'ē aʻe i loaʻa ke kuhi HST haʻahaʻa.
Kālepa GST no nā mea nohoʻole
ʻAʻole hiki i nā poʻe nohoʻole o Kanada ke kūʻai hou ma lalo o kekahi mau kumu like:
- Ua ukuʻoe i ke GST / HST ināʻaʻoleʻoe e loaʻa, aiʻoleʻoe i uku nui aku ma mua o kāu.
- Ua kūʻai akuʻoe i nā ukana i kahi palapala inoa GST / HST, a uku i ke GST / HST ma ka hoʻokomoʻana i nā waiwai ma Canada.
Kālepa GST / HST no nā Kupa Makahiki Mua
Hiki i nā kānaka noho mua o ke Aupuni ke koi i ka hoʻoholo i nā kūlana i lalo:
- ʻO nā uku i ukuʻia no nā waiwai a i nā lawelawe i kūʻaiʻia a hāʻawiʻia i kahi lahui.
- Nā uku i ukuʻia no nā hana hoʻolālāʻole no ka hui. "E hiki iāʻoe ke waiho i kahi noi hoʻopiʻi ma lalo o ke kumu helu 8 inā he Indianʻoe, ka luna āpana, a iʻole ka mana i hoʻokūkūʻia, a ua ukuʻoe i ke kālepa GST / HST ma ka kūʻaiʻana i kahi kaʻawale o nā'āina, nā hale noho pōkole, nāʻai a me nā nā hoʻolālā no nā hana hoʻolālā puʻupuʻu, a no nā waiwai kūpono i ka mālamaʻia "(Canada Revenue Agency).
- Hiki i nā Aupuni Muamua o Ontario ke mālama i ka māhele o ka GST / HST no ka kūʻaiʻana mai i nā lako a me nā lawelawe.
GST / HST Nā kuleana no nā Lunamaka'āinana haole
Ma muli o ka'āponoʻana o ka 'Oihana o nā Aina'ē, Kālepa a Hoʻomohala Canada a iʻole ka Department of National Defense, hiki i nā hui a me nāʻelele'ē aʻe a me nā luna'ē aʻe ke kūpono i nā uku hōʻemi GST a HST:
- nāʻelele kūikawā a me nā luna aupuni a me nā hoa kāne
- nā lālā o ka lawelawe hoʻomalu a iʻole hanahana paha o nā mikionale pilikino a me nā hoa kāne
- nā luna kūikawā a me nā luna kīikī a me nā hoa kāne
- nā kāne loio a me nā hoa kāne
- nā hui kaiaulu a me nā luna i waeʻia no nā hui kaiaulu a me nā hoa kāne
- nā hui pūʻulu e hele nei
E hoʻomaopopo i nā poʻe o Canada, nā limahana lawelawe, a me nā lawelawe pilikino i lawelaweʻia e nā mea i luna nei,ʻaʻole lākou eʻae i ka uku kālā GST a HST.
No kaʻike hou aku e pili ana i nā kumukūʻai me ka palapala noi hoʻopiʻi eʻike i ka palapala hoʻopiʻi nui a ke CRA (GST / HST).
E hoʻi i> Gānana Kūʻaiʻo GST