Ka weheweheʻana i nā kumukūʻai kālā a me nā kūlana CCA
ʻO ka uku kālāʻai kālā (CCA) he "ʻaeʻana i kaʻauhau a nā kānāwaiʻauhau Kanada eʻae i kahiʻoihana e koi aku no ka lilo o ka waiwai waiwai ma muli o kaʻaʻahu a me ka waimaka a me kaʻikeʻole" (Canada Revenue Agency (CRA)).
No laila, ināʻoe e kūʻai i kahi waiwai a iʻole kahi'āpana hana e hoʻohana ai i kāuʻoihana,ʻaʻole hiki iāʻoe ke unuhi i ke kumukūʻai a pau o kāu kālāʻauhau no kēlā makahiki. Ma keʻano, hoʻohanaʻoe i ka'Apono'Apono kālā no ka unuhiʻana i ka hapahelu i hoʻoliloʻia o ka lilo ma keʻano he hōʻiliʻili kālāʻauhau a e hoʻomau i kēia hana ma luna o kekahi mau makahiki i ka wā i hoʻemiʻia ai ka waiwai a iʻole nā mea hana.
Pehea e hoʻonuiʻia ai ka uku kālā kālā?
ʻEhia ke kumukūʻai ka uku kālā kālā āu e koi ai i kēlā me kēia makahiki me ka wā i loaʻa iāʻoe ka waiwai a me ka inoa o CCA. Ua hoʻonohonoho ke Kānāwai Kuhi kālā o Canada i nā papa i nāʻano likeʻole o ka waiwai, a ua hāʻawiʻia nā uku no kēlā me kēia papa.
Ua heluʻia ka CCA ma ke emiʻana o ka haʻawina e like me ka helu i hāʻawiʻia a me ka ukuʻole o ka waiwai i kēlā makahiki. Eia kekahi laʻana,ʻo kahi kaʻa kaʻa kaʻa i kūʻaiʻia no $ 30,000, aia nō ia ma ka papa 10 o CCA a loaʻa he 30% ka CCA. I ka makahiki mua, e $ 30,000 x 30% = $ 9000 ka unuhiʻana o ka CCA. I ka makahikiʻelua, e unuhiʻia ka unuhi ($ 30,000 - $ 9,000) x 30% = $ 6,300, a pela nō i nā makahiki i hala a hiki i ka hoʻoemiʻana o ka kaʻa a loaʻaʻole.
Makemake hou aku i ka kohoʻana i kāu CCA? Eʻike i kaʻuʻatikala pehea e hoʻonui ai i ka uku kālā kālā a me pehea e koi aku ai i ka CCA (uku uku kālā) ma kekahi kaʻa i kūʻaiʻia no ka hoʻohanaʻana i kaʻoihana .
Loaʻaʻoe i ka GST / HST i ukuʻia i ka manawa e koi ai i ka uku kālā hoʻoili?
ʻO kēia paha nā nīnau maʻamau e pili ana i ka koiʻana iā CCA ma kaʻauhau kālā.
ʻAe, ke noi neiʻoe i ka uku kālāʻai kālā kālā Capital a komo mua i ka uku kumukuai o kekahi waiwai (hale, mea hana a me nā lakohana), e komoʻoe i ka GST , HST , aiʻole nāʻauhauʻauhau kālepa āu i uku ai i kāu kūʻaiʻana i ka waiwai.
Eia ka PST, GST a me nā HST no nā'Apau Mokupuni a me nā Territories ma Kanada.
E komo pū kekahi me ka hāʻawiʻana a iʻole ke kālepaʻana a me ke kālepa inā pono.
E like me ka weheweheʻana o ka Agency Agency o Canada, "Ma keʻano maʻamau,ʻo ke kumukūʻai o ka waiwaiʻo ia kāu e uku ai no ia mea".
ʻO kēia huina ka helu āu e hoʻohana ai e helu i ka'Apono kālā kālā o ka waiwai i nīnauʻia ma ka Form T2125, Ka'Ōlelo Hoʻokele a iʻole Nā Hana Hana Hana.
E hoʻomanaʻo i ka nui o nā waiwai i hoʻololiʻoleʻia, ke heluʻoe i ka HāʻawiʻAna Hoʻolimalima kālā, hiki iāʻoe ke koi i ka hapalua o ko lākou kumukūʻai i ka makahiki mua no ka hapalua makahiki.
Nā papahana CCA kūikawā a me nā uku:
| Ka Papa CCA | Ka helu CCA | Hōʻike |
| 1 | 4% | ʻO ka hapa nui o nā hale i loaʻa ma hope o ka makahiki 1987, koe wale nō ma nā papa'ē aʻe. Eia pū i loko o ka plumbing, ka wili, nā mea hoʻolālā, nā meahana hoʻolālā a me nā mea e hoʻolālā ai. |
| 3 | 5% | ʻO ka hapa nui o nā hale i loaʻa i mua o 1988 keʻole ma ka papa 6. E komo nā hana i kahi kūlana kiʻekiʻe o $ 500,000 ma hope o ka makahiki 1987. |
| 6 | 10% | Log, nā kuʻuna, ka pā, a me nā hale i hanaʻia ma mua o ka makahiki 1979 a hoʻohanaʻia paha no ka mahiʻaiʻana i ka lawaiʻa aʻaʻole hoʻi he mau wāwae - e komo ana nā'ōmaʻomaʻo a me nā pā. Aia pū me nā $ 100,000 mua o nā hoʻololi i hanaʻia ma hope o 1978. |
| 8 | 20% | ʻO nā waiwaiʻaʻole i pili i nā papa'ē aʻe, e like me nā lako hana, nā mea pono, nā lakohana, nā lako, nā pono, a me nā mea'ē aʻe. Includes photocopiers, machines fax, and telephone phones. |
| 10 | 30% | ʻO nā kaʻa kaʻa |
| 10.1 | 30% | Ua kūʻaiʻia nā mea hoʻokele waʻa i ka makahiki 2015 a uku aku i ka $ 30,000 (ʻoi aku ka palena o $ 30,000 CCA) |
| 12 | 100% | Kāina, nāʻokiʻoki, nā lole, a me nā mea'ē aʻe, nā mea hanahana, nā polokalamu polokalamu (koe naʻe nā pūnaewele pūnaewele) |
| 43 | 30% | Nā lako a me nā mea pono e pono ai no ka hanaʻana i nā waiwai no ke kūʻai |
| 46 | 30% | Nā lako hana hoʻolālā pūnaewele |
| 50 | 55% | Nā lakohana hoʻonaʻauaoʻikepili pilikino a me nā polokalamu pūnaewele iʻikeʻia no ke keleponaʻana o ka lolouila a nānāʻana paha, kālepa, a iʻole kaʻikeʻikeʻikepili. Kei loko pūnaewele pūnaewele. |
No nāʻike hou aku e pili ana i nā papa a me nā loiloi eʻike i ka Canada Agency Revenue Agency Mokuna 4 - Ka Papa alakaʻi no nā Pāʻoihana Kānana Kanata a me nā Papahana Kūpono Kūpono .
E hoʻi i> Kumukānāwai Kumukānāwai Kālepa Kanakā
Loaʻa i ka inoa: CCA
E nānā hoʻi:
Ka uku hoʻolimalima kālā a me nā kumu hana kālā'ē aʻe