Nāʻauhauʻauhau a me nāʻano e hoʻomākaukau ai a me ka hoʻopukaʻana i kaʻauhau kālā
No nāʻano likeʻole o nā hui ma Kanada,ʻo kaʻauhauʻauhau o ka hui i 15% (ma Ianuali 1, 2012).
No nā mea hou aku e pili ana i nāʻauhauʻauhau pili kālā, e nānā i ka Auhau Auhau o ka Hui Kuhi o Canada,ʻo ia hoʻi kahi papa inoa o ka ukuʻauhau loaʻa no nā'āina a me nā'āina.
Nāʻano o nā Hui ma Kanada
ʻO ka mea maʻamau, ma Kanada, aia nā hui kūʻokoʻa i mālamaʻia ma Kanada (CCPCs), a laila aia nā mea'ē aʻe.
E heluhelu e pili ana i nāʻanoʻokoʻa likeʻole o nā Hui i Canada .
I ka piliʻana i kaʻauhauʻauhau, nā Hui Kuleana mālamaʻiaʻo Canada (CPCS) ka Cinderellas ma ka'ōleʻa aʻo nā hui'ē aʻe he mau kaikuahineʻino. Nā Pute Lahui Lahui o ka HuiʻOihana Kanai Kanai-Kanaiʻia e wehewehe i nā pānaʻi kālā pili kālā o nā hui waiwai o nā hui o Canada.
Hoʻemi i ke KeʻenaʻOihanaʻOihana
Heʻeluaʻaoʻao o ka Canadian Corporations e hoʻemi ai i ka nui o kaʻauhauʻauhau kālā a kā lākou e uku ai; e hana i nā mea i loaʻa iā lākou ka hōʻai'ē kālā aiʻole e hōʻemi i ka hoʻokae 'auhau kālā .
Nāʻauhauʻauhau
Nā kālāʻauhau kālā kālepa no nāʻoihana liʻiliʻi o Canada e wehewehe nei i nā kumukānāwai kālepa hoʻokomo kālā kālepa e loaʻa a pehea e koi ai i kēia mauʻauhauʻauhau.
Malia paha o ka mea iʻike nuiʻia o nā kumukūʻai kālā e loaʻa ana i nā hui,ʻo ia nā kākihauʻimi a me nāʻauhauʻauhau .
Nā hoʻopau kālā 'auhau kālā
E heluhelu e pili ana i ka unuhi ikiʻana o ka liʻiliʻi liʻiliʻi , kahi hoʻokaeʻauhauʻauhau i loaʻa i nā hui kūʻokoʻa i mālamaʻia ma Kanata.
ʻO kaʻu uku kālā e like me nā Index Deductions Index e hōʻuluʻulu ana a ho'ākāka i nā lula no ka unuhiʻana i nā lilo hoʻolimalima likeʻole , mai ka ukuʻIke a me nā uku ma nā hoʻolimalima hele.
Nā PepaʻIke KomoʻAiʻo T2
He aha nāʻano kālā kālā i loaʻa i kāu Corporation e pono ai e hoʻohana
He hui kūpono nā hui i kēlā me kēia makahiki, aʻo kēlā me kēia hui e hoʻopiha a waiho i kahi palapala Pepa T2 i kēlā me kēia makahiki.
E pili ana ia i nā hui a pau e hana nei ma Kanada, inā pahaʻaʻole kahi hui. ʻO kahi wale nō i koe i kēia rula he hui i mālamaʻia i loko o ka makahiki.
Hiki i kahi hui ke hoʻopiha a waiho i kahi H2 Pōpeke Pane inā:
- ua hui ka hui i kēia mau kumu a pau:
- he HuiʻOihana Kāmi'āina i mālamaʻiaʻo Kanada (CCPC) i loko o ka makahikiʻauhau;
- i kēia makahiki, he loaʻa kālā kūponoʻole paha a nele paha i nā kālā auhau kālā;
- he kahua paʻa kona ma kahi aupuni hoʻokahi a moku'āina paha;
- ʻaʻole ia e koi ana i kekahi hōʻai'ēʻauhau hōʻai'ē e ukuʻia (ma waho aʻe o ka uku hoʻolimalima o nā uku i ukuʻia);
- ʻaʻole i loaʻa iā ia a ukuʻole i nā'āpanaʻauhauʻauhau;
- ke hōʻike nei ia ma ke kālāʻo Canada; a
- ʻAʻole ia heʻaʻai kālāʻauhauʻauhau o Ontario.
- OR
- inā he hui hoʻolimalimaʻia ka hui (e like me ka hui kālāʻole) i loaʻa kahi kūʻokoʻa ma kahi hoʻokahi a me ka moku'āina wale nō (Ke Keʻena Waiwaiʻo Canada).
Ināʻole, pono e hoʻolimalima kāu hui i ka waihoʻana i ka hoʻihoʻi mai o ka 'auhau no ka hōʻai'ē o ka makahiki 2000.
Ka hoʻomākaukauʻana i nā hoʻihoʻi 'auhau o ka' auhau kālā
Ma muli o ka hoʻopihaʻana i kahi puka T2 PūnaeweleʻAi Moku'āina e hoʻohana ana i ka hoʻohanaʻana i ka Index of Financial Information (GIFI) a uaʻoi aku ka paʻakikī ma mua o ka T1 Personal Personal Relevance Tax Return , ke'ōlelo aku nei au i ka loaʻaʻana o kaʻauhauʻauhauʻauhau i hoʻomākaukauʻia e kahi papa hanaʻauhauʻoihana.
Ināʻaʻohe āu loea, pehea eʻike ai i kahi kākike maikaʻi e wehewehe i ka heleʻana e loaʻa i kahi.
Ke hiki mai ka manawa, ʻO ka hoʻomākaukauʻana i kāu mauʻauhauʻauhau no kāu Accountant he palapala alakaʻi lima ia no ka loaʻaʻana o nā palapala i makemakeʻia, a me nā'ōlelo kōkua i ka mālamaʻana i ke kālā ma kāu mau helu pili kālā.
Inā ua hoʻoholoʻoe e hana i kāuʻauhau kālāʻauhau pūnaewele, aia nā polokalamu polokalamu kālāʻauhauʻo Canada e kōkua. (Ponoʻoe e hoʻohana i ka pūnaeweleʻauhau kālāʻo Canada no ka hōʻoiaʻana i kāu kālā.)
Kālepa'Āina PūnaeweleʻOi Komo
Ka wā e hoʻouka ai i kaʻauhau kālā
Pono e waihoʻia kaʻauhauʻauhau i loko oʻeono mau mahina ma ka hopena o ka makahiki . No ka laʻana, ināʻo ka lā hopena makahikiʻauhau i ka lā 31 o Malaki, pono e waiho i ka hoʻihoʻiʻauhauʻauhau pūʻulu ma ka lā 30 o Sepatemaba.
(Inā makemakeʻoe e hoʻololi i kāu hopena hoʻopau kālā, pehea e hoʻololi ai au i koʻu hopena kālā?
ho'ākāka i ka'ōnaehana.)
Aia kekahi hoʻopaʻi inā hoʻololiʻoe i kaʻauhauʻauhauʻauhau pili i ka hopena .
Pehea e pakele ai i kaʻauhau kālāʻauhau
Kane hiki i nā hui a pau o Kanada ke hoʻopuka i kā lākou kālāʻauhauʻauhauʻike kālā ( EFILE ). Loaʻa i nā hui a me nā hui kū i ka SR & ED nui .
E hōʻike ka palapala Hoʻohui Pelekane Pekelalaʻo Canada iāʻoe inā pili pono kāu hui a pehea e hana ai i kēia.
ʻO nā hui o Canada me nā kālā loaʻa āpau makahiki o ka $ 1 miliona e pono ai i ka pūnaewele pūnaewele kaʻauhauʻauhau pili kālā.
Inā ponoʻoe e waiho i kahi hoʻihoʻi kālāʻauhau uku kālā, kahi āu e kau ai ma luna o kahi o ka hui. ʻO ka T4012 - T2 Corporation - Ka Auhau Aʻo Lapaʻau e hāʻawi aku i nā kiko'ī no nā wahi no ka waihoʻana i nāʻauhauʻauhauʻauhau pepa no nā hui kūloko a me nā poʻe nohoʻole.
ʻO ka 'auhau kaulike kālā no nā lā
Inā he koena ka waihona o ka hui no kāna kālāʻauhau kālā, no ka hui nui, pono e ukuʻia kēlā pane kālā i loko oʻelua mau mahina ma hope o ka pauʻana o ka makahikiʻauhau.
Eia naʻe,ʻekolu mau malama i loaʻa i nā hui o nā Canadian-controlled-private corpule ka ukuʻana i kaʻauhau kālā loaʻa inā lākou e hoʻokō i kēia mau kumu .
Ke Kōmike Laikini o Canada
Inā loaʻa kaʻauhau a kaʻahahui i ka hopena o ka makahiki, hiki ke ukuʻia ka palekana ma kekahi o nāʻano:
- Me ka hoʻohanaʻana i kaʻu Pūnaeke Pūnaewele, kahi lawelawe CRA e pili ana i nāʻoihanaʻoihana (me nā hoa, nā luna, a me nā luna) e komo i ko lākou kālā kālā ma kaʻupena kālā (eʻike i nā kālā pūnaeweleʻo Canada Revenue Agency no nā Pakihi );
- Mai ke kāleka pono'ī o kāu pūnaewele ma kahiʻoihana kālā kālā Kāpena e pili ana i kā lākou lawelawe Paipai;
- ʻO keʻano kahiko me ka hoʻounaʻana i kahi leka.