ʻO ke Limitū Pāʻoihana e hoʻonoho ana i ka unuhiʻana o ka liʻiliʻi liʻiliʻi kiʻekiʻe
ʻO ke Limitā Pāʻoihana e pili ana i nā hoʻoihoʻauhauʻauhau loaʻa i nā hui o Canada i ka manawa e waiho ana i kaʻauhauʻauhau o kā mākouʻoihana Canadian me kaʻAhahui Kuhiʻo Canada (CRA). ʻO ke Limitū Pāʻoihana he helu kālā i hoʻokaʻawale i ka nui o ka unuhiʻana o ka liʻiliʻi liʻiliʻi (SBD) i loaʻa i kahi hui o Kanada.
I kēia manawa, he $ 500,000 ka palenaʻoihana i hiki ke hāʻawiʻia. Hoʻohālikelikeʻia ka hua'ōlelo ma muli o ka helu o nā lā ma kēlā me kēia makahiki kahiki no nā makahikiʻauhau ( nā makahiki kālā ) e hoʻopiʻi i ka makahiki makahiki.
ʻO ka ho'ēmiʻiaʻana o ka liʻiliʻi liʻiliʻi e hoʻemi ana i kaʻauhauʻauhau o ka Māhele I iʻole e ukuʻia e ka hui.
No ka laweʻana i ka unuhiʻana o ka liʻiliʻi liʻiliʻi, ponoʻia kahiʻoihana e hoʻoponoponoʻia e Canadian Corporation (CCPC). No nā hui,ʻo ka ho'ēmi haʻawina no ka hōʻailona liʻiliʻi no ka 2017, he 17.5%, e hāʻawi ana i ka liʻiliʻi o ka pāʻani liʻiliʻi he 10.5%.
(Ua hoʻonuiʻia ka SBD i ka 17.5% i ka 2016 a ua hoʻonohonohoʻia ma kēia pae no nā makahiki hou i ka wa kākau.)
Pehea e helu ai i ka unuhiʻana o ka liʻiliʻi liʻiliʻi
ʻO ka palenaʻoihana kekahi o nā kumu i hoʻohanaʻia no ka hoʻoholoʻana i ka nui o ka unuhiʻana o ka liʻiliʻi liʻiliʻi a CCPC.
"Ke heluʻia nei ka unuhiʻana o ka liʻiliʻi liʻiliʻi (SBD) ma ka hoʻonuiʻana i ka nui o ka SBD me ka hapa liʻiliʻi o kēia mau kumu:
- nā kālā mai ka hanaʻoihana i hanaʻia ma Kanada (laina 400);
- ka loaʻa kālāʻauhau (laina 405);
- ke kaʻina hana (laina 410); aiʻole
- ka palena hoʻolālā i hoʻemiʻia (laina 425) "(Mokuna 4 o T4012: T2 Corporation - Nānā Leʻaleʻa Loaʻa, Kālā Kuhiʻo Canada).
E hoʻomanaʻo, e like me ka mea i'ōlelo muaʻia, inā i hala ka makahiki makahiki o kāu hui i ka makahiki'elina (ʻo ia ka makahiki makahiki o kāu hui i emi iho o nā hebedoma 51), ponoʻoe e hoʻoholo i ke kaʻina hana ma ka māheleʻana i ka helu o nā lā ma ka makahikiʻauhau o kāu hui e 365 i mua ou. e komo i ka laina 410.
Eʻike pū hoʻi:
"ʻO nā CCPC e pili ana i kahi hui aʻoi aku paha i loko o ka makahikiʻauhau e kau i ka Hōʻalo 23, Kuʻikahi Ma waena o nā Hui Kuleana Manaʻo i Manaʻoʻia e Hoʻopiʻi i ka Limitina Pāʻoihana. Ma kēia papahana, hoʻokaʻawaleʻia ka hapa o ka palena hana i kēlā me kēia hui, aʻo ka nui o nā pākēneʻe a pauʻaʻole hiki ke lilo ma mua o 100%. No kaʻike hou aku e pili ana i kēia papahana, e nānā i ka Papa 23 "(Agency Revenue Agency).
Ka Pono no ka Hoʻoiʻiliʻili liʻiliʻi
ʻO ka palena o ka hoʻolālā i hoʻemiʻia ma ka weheweheʻana mai ka T2 Hui Pūnaewele Pipihi Loa ma luna nei e pili ana i ka loaʻaʻana o ka waihona kālāʻauhau ma Canada i $ 15 miliona aʻoi aku paha no ka laweʻana i ka liʻiliʻi liʻiliʻi , ua ho'ēmiʻia ka palenaʻoihana ma ke ala pololei no nā CCPC e loaʻa ana ke kālāʻauhauʻauhau ma Canada o ka $ 10 miliona a me $ 15 miliona ma ka makahiki i hala.
Eʻikeʻoe i ka loaʻaʻana o ke kālā i ka loaʻaʻoihanaʻoihanaʻoihana . ʻO nā kālā i loaʻaʻole i ke kālāʻoihanaʻoihana e pili ana i kēia:
- Ka loaʻa kālā
- ʻO ka uku mai kahiʻoihana hoʻolālā kūikawā , he hui i loaʻa mai ka waiwai mai ka waiwai mai i ka hoʻolimalima, ka hoʻolimalima, nā uku'āina, a me nā mea'ē aʻe, koe naʻe kaʻoi aku o nāʻoihana pihaʻoi aku o nā limahana manawa lōʻihi .
- Ka loaʻa mai kahiʻoihanaʻoihana pilikino . ʻO kahiʻoihanaʻoihana pilikino kekahiʻoihana e waiho wale ana no ka hāʻawiʻana i nā lawelawe i kahi'ē aʻe. ʻO ka mea nāna e lawelawe i ka lawelawe, uaʻikeʻiaʻo ia he lālā paʻa. Nā mākua o ka 'oihana i hoʻopaʻa' ia. ʻO nā lawelawe i hoʻolakoʻia ke hanaʻia e kekahi limahana a luna paha o ka mea'ē aʻe. ʻO kēiaʻano hoʻonohonoho (kahi o nāʻoihanaʻoihana a pau mai ke kanaka hoʻokahi) ua pili loa ia i ka pilina paʻahana aʻoihana ma mua o kahiʻoihana i kaʻoihana hoʻokahi. ʻO ka hōʻuluʻuluʻiaʻana heʻoihanaʻoihana pilikino e hiki ke hōʻoleʻia ināʻoi aku iʻoi aku ma mua o elima mauʻoihana.
Nā hoʻoihoʻana o nā Pute liʻiliʻi āpana Pāʻoihana
ʻO nā panalāʻau a me nā panalāʻau o kēlā me kēia me kā lākou iho i hoʻemi iho ai i ka ukuʻauhau no nāʻoihanaʻoihana kūpono.
ʻO nā palena palena hoʻolālā liʻiliʻi e like me nā palena ākea me kekahi mau kumu'ē aʻe:
| ʻO ka liʻiliʻi liʻiliʻiʻo Small B | Ka helu% | Pāʻina Kū / Fau. Ka helu % | |
| ʻO Federal | $ 500,000 | 11.00 | |
| Māhele | |||
| ʻO Alberta | $ 500,000 | 3.00 | 13.50 |
| ʻO British Columbia | $ 500,000 | 2.50 | 13.00 |
| ʻO Manitoba | $ 425,000 | 0.00 | 10.50 |
| New Brunswick | $ 500,000 | 4.00 | 14.50 |
| Newfoundland a me Labrador | $ 500,000 | 3.00 | 13.50 |
| Nā Poʻemena o Oʻahu | $ 500,000 | 4.00 | 14.50 |
| Nova Scotia | $ 350,000 | 3.00 | 13.50 |
| Nunavut | $ 500,000 | 4.00 | 14.50 |
| ʻO Ontario | $ 500,000 | 4.50 | 15.00 |
| ʻO Prince Edward Island | $ 500,000 | 4.50 | 15.00 |
| ʻO Quebec | $ 500,000 | ||
| Loaʻa ka MPP * | 8.00 | 18.50 | |
| MPP * | 4.00 | 14.50 | |
| Hawaii | $ 500,000 | 2.00 | 13.00 |
| Yukon | $ 500,000 | ||
| Loaʻa ka MPP * | 3.00 | 13.50 | |
| MPP * | 1.50 | 12.00 | |
* Ke kākiʻa a me ka hoʻoponoponoʻana Nā uku o ke kālāʻauhau