CRA Gift Tax Rules no nā Luina

Hāʻawi nā mea hana i kahi manaʻo maikaʻi no kaʻOihana a me ka Limahana

E hahai i nā kānāwai CRA āpau a hāʻawi aku i kāu mau limahana i nā makana ma mua o nā pakuhi kālā aʻoʻoe a me kāu limahana e hoʻopōmaikaʻi i kāu kālāʻauhauʻauhau ma Kanata . Hiki i nā limahana ke hoʻohana i ka huina kālā a pau o ka makana i ka unuhiʻana i kaʻauhau , aʻaʻole pono i nā limahana ke haʻi i ka uku o ka makana i hapa o kā lākou kālā kālāʻauhau.

CRA (Keʻena Lahui Lahui) Nā Ture Lapaʻa no nā Kuleana Limahana

ʻO ka rule CRA nui keʻano o nā makana a pau i hāʻawiʻia i nā limahana, ua manaʻoʻia he mauʻauhau kālāʻauhau e ka Canada Agency Revenue Agency, koe no ka hoʻopukaʻana i kēia mau mea:

Hāʻawiʻia nā hōʻailona makahiki a me ka wā lōʻihi e kaʻawale, e hiki ke loaʻa i ka makahiki like.

ʻAʻohe mea iʻoi aku ma luna o ka $ 500 o nā heluʻelua i heluʻia he waiwai hoʻopupu kālā, no ka mea e hiki i ka mea hana ke hana i nā kumukūʻai kumu (no ka papa inoa piha o nā kōkua kālāʻauhau a me nā weheʻana i nā palapala kōkua CRA a me nā ala hāʻawi).

ʻElua mau mea maikaʻi e pili ana i kēia kulekeleʻauhau kālā loaʻa ma nā makana limahana:

Aia kekahi mau kapu, akā. Inā makemakeʻoe e hoʻohana i nā makana o kāu limahana e like me ka hoʻokaeʻauhauʻana ma Kanada, ponoʻoe e:

1) E noʻonoʻo i ka mea āu e hāʻawi ai i mea hana. ʻO nā mea e like me nā hōʻailona makana a iʻole i nā lāʻau i hoʻololiʻia i ke kālā, e noʻonoʻoʻia he mau kōkua kōkua o ka poʻeʻauhauʻauhau ma kaʻAhahui Kuhiʻo Canada (CRA), e like me nā makana a me nā bonikʻoihana.

Eia kēia:

2) E hōʻoia e hāʻawiʻia nā makana o nā limahana no "nā kumu kūpono". Ke'ōlelo nei nā kānāwai o ka'Āina Kuhi o Canada no nā makana a me nā hōʻailona:

"He makana nui e like me ka lā hoʻomana hoʻomana, ka lā hānau, ka mareʻana, a iʻole ka hānauʻana o kahi keiki ... Inā hāʻawiʻoe i kāu limahana i mea hāʻawi kālāʻole a hōʻoia no kekahi kumu'ē aʻe,ʻo kēia kulekele ʻaʻole ia e pili ana a ponoʻoe e hoʻokomo i ke kumukūʻai kūʻai kūpono o ka makana a hāʻawi paha i ka loaʻa kālā o ka limahana. "

Eia naʻe, he wāʻauhau kahi hōʻailona, ​​aʻo ka lōʻihi o kou nohoʻana i loko o nā palena, hiki i kēia kulekeleʻauhau kālā kālepa ma nā limahana limahana ke helu i kēia mau haʻawina T4 ma kahi maʻalahi a hāʻawi i ka hoʻokaeʻauhau maikaʻi no kāuʻoihana .

Nā Kōmike Kiʻi i hoʻolakoʻia e nā limahana

He kūpono loa ia i nā mea hana e hāʻawi i koho kālā, nā kumukūʻai kūʻai kūʻai, aiʻole nā ​​pakuʻi ma keʻano o ka waiwai ma ka hui i nā limahana i mea e pono ai.

Hoʻolahaʻia keʻano he lanakila-lanakila e like me ka hoʻolālāʻana o nā limahana e hana ma ka pae kiʻekiʻe loa inā loaʻa iā lākou ka waiwai kālā kūpono ma kaʻoihana. Nā koho a māhele i nā makana a me nā kūʻai i hiki i ka mea hana ke kūʻai i ka waiwai ma ka hui ma lalo o ke kūlana kūʻai kūpono me ka pahuhopu e kūʻai aku iā lākou i kekahi lā e hiki mai ana no ka uku.

ʻO nā huahana i kūʻaiʻia ma kēiaʻano, ua manaʻoʻia he waiwai kū i kaʻauhauʻia e ka'Ake Laikini o Canada; Akā, inā he Kuleana Hoʻolaha Kuleana Kanataʻo Kamupene ,ʻaʻole i hoʻolahaʻia ka pōmaikaʻi a hiki i ka wā e hoʻohanaʻia ai nā koho a iʻole i kūʻaiʻia.

Eia kekahi laʻana,ʻoiai he bonus no kaʻoihanaʻoi aku, hāʻawiʻoe i kāu koho kālepa maikaʻi loa e kūʻai i 1000 o nā kālā o ka hui ma $ 5 ma ka pāʻani. I kekahi mau makahiki ma hope mai, ua hoʻokomo ka mea kūʻai aku i ka koho e kūʻai i nā puʻu ma $ 5 ma ka pāʻani akā ke hoʻoili nei nā'āpana i $ 10 ma ka pāʻani.

Ma kēia hihia, ua loaʻa i ka mea kūʻai ke kālā $ 5000 ma ka mahele o ka mahalo a pono e haʻi i ka $ 5000 ma ke kālā loaʻa kālā. Pono ka mea hana e hoʻopaʻa i ka $ 5000 ma keʻano he kālāʻauhau kālā ma ka waihona helu T4 o ka limahana no ka makahiki i hoʻohanaʻia ai ka koho.

Inā hāʻawiʻia i nā limahana i ka limahana a iʻole i ukuʻia ma o ka mahele kūʻai kūʻai, e hoʻopili pū ana hoʻi nā kulekele pipi. Hiki ke hoʻolālāʻia kēia a hiki i ka wā e kūʻaiʻia ana nā'āpana a inā e mālamaʻia nā'āpana no ka makahikiʻelua, hiki i ka limahana ke koi aku he 50% o ka unuhiʻana no ka pōmaikaʻi.

ʻO nāʻAna HanaʻAi a me nā Reimbursements

Hiki iāʻoe ke hāʻawi i kekahi limahana me nā alaʻoleʻauhau a me nā uku hou, e like me:

E nānā hoʻi:

Ka Laikini Kuhi Kanada a me kāu mau Pipi liʻiliʻi

ʻO nā unuhi hoʻopiʻi nui i nānāʻoleʻia no nā Pāʻoihana Kepani

ʻO nā polokalamu polokalamuʻauhauʻauhau kiʻekiʻe o Kanada

ʻO Pūnaehana Pūnaewele maikaʻi loa no ka Pāhana Small