A me kahi papa inoa o nā mea kūʻai a me nā lawelawe i hala
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Inā pono kāuʻoihana Kanada e hoʻopiʻi i ka GST / HST , ponoʻoe eʻike i kaʻokoʻa ma waena o GST / HSTʻaʻole i kohoʻia a me ka GST / HST i nā waiwai a me nā lawelawe i hoʻokuʻuʻia. (ʻAʻole nāʻoihana a pau o Kānia e koi i ke GST / HST; eʻike i kāu hana .)
ʻAʻohe mea like ma waena o GST / HSTʻaʻole i heluʻia a me nā waiwai a me nā lawelawe i hoʻokuʻuʻia mai ka manaʻo o ka mea kūʻai ; ʻaʻole hoʻi i koiʻiaʻo ia i ke kālā GST / HST.
Eia naʻe, mai ka manaʻo o ka meaʻona pāʻoihana , hiki keʻokoʻa i ka mālamaʻiaʻana o nā papaʻelua o nā ukana a me nā lawelawe i ka waihoʻana i ka hoʻihoʻi kālā GST / HST.
Ke hoʻopihaʻoe i kāu hoʻihoʻi kālā GST / HST, hiki iāʻoe ke koi i nā koi kuhi kālā (ITCs) no ka hoʻihoʻiʻana i ke kelepona kālā a me ka lilo .
ʻOiaiʻaʻoleʻoe e koi a hōʻiliʻili i ke GST a me ka HST ma nā waiwai a me nā lawelawe i kauʻoleʻia, hiki iāʻoe ke koi i nā ITC no lākou ma kāu hoʻihoʻi GST / HST.
I kekahiʻaoʻao'ē aʻe,ʻaʻole hiki iāʻoe ke koi aku i nāʻauhau komo i loko o nā ukana a me nā lawelawe i hoʻokuʻuʻia.
ʻO kekahi mauʻano o nā ukana a me nā lawelawe i loaʻaʻole ma ke kālā GST / HST:
- ʻO nā'āpana kūʻai -ʻO kēia māhele e komo ana i kaʻiʻo, ka iʻa, ka moa, ka'ōmaʻa, nā hua puaʻa, nā hua, nā huaʻai (ka mea hou, kaʻakika, ke kēne), ka cafe, kaa, etc. (akāʻaʻole i loko o nā mea e ponoʻole ai no nā meaʻai, , lama, paila, lole, a me nā mea'ē aʻe)
- Ka nui o nā mea lawaiʻa inā hoʻohanaʻia no kaʻai kanaka (ʻaʻole hoʻokomoʻia nā iʻa iʻa no ka paunu).
- Hoʻouluʻia nā holoholona hoʻolālā no kaʻai kanaka - (GST / HST ma ka hōʻailona kūʻaiʻole i hoʻohanaʻia no kaʻai kanaka, e like me nā lio, nā'īlio, nā'īlio, a me nā holoholona momona e like me ka mink). ʻO kekahi o nā holoholona he. Hiki i nā lūlū a me nā kao, e like me keʻano, hiki ke ho'ālaʻia no kaʻai, a lailaʻaʻole lākou i kohoʻia, aiʻole he mau meaʻaihue, aʻaʻole paha pēlā.
- Nā meaʻai e like me nā trakka, nā mea kanu, nā mea kanu, a me nā mea hana.
- ʻO nā hua'ōlelo a me ka hāʻawiʻana i nā kumu kūʻai i loaʻaʻole i kohoʻia. ʻO ka hapa nui o nā lāʻau lapaʻau e like me ka aspirin, nā huaora a me nā minelala, nā hōʻaiu mālū, nā pale, a me nā mea'ē aʻe, ʻaʻole i heluʻia aʻo ka GST / HST ke ukuʻia. (ʻO ka mea maʻamau, ināʻaʻole makemake ka mea i ka palapala kauoha a ua manaʻoʻia e mālama i kahi maʻi o ka maʻi liʻiliʻiʻaʻole ia i kohoʻia.) Inā he meaʻoi aku ka meaʻoi aku ma luna o ka pāpālina e ponoʻole ai ka palapala kauoha, Hoʻokumuʻia - GST / HST ke ukuʻia inā paha ua hoʻopukaʻia kahi palapala kauoha no kēlā mea.
- ʻO nā mea lapaʻau lāʻau - nā niho āpau a me nā lālā, nā mea lohe, nā mea hele wāwae, nā kaʻa huila, nā kēpau, nā'īlio alakaʻi, nā maka uila a me nā leka hulina, nā mea asthmatic, hoʻololi i nā kaʻa kaʻa e mālama ai i nā kino kīnā, nā maʻi a me nā puʻuwai, a me nā peni. , a me nā kinipona urinary.
- ʻO nā lawelaweʻoihana ukali e komo i ka neʻeʻana o nā waiwai mai Canada i kekahi'āina'ē aʻe a me ka hewa.
- ʻO nā mea ola hoʻomaʻemaʻe wahine e like me nā momi, nā lole lole pale, a me nā mea'ē aʻe.
ʻO kekahi mauʻano o nā ukana a me nā lawelawe i hoʻokuʻuʻia ma ke kālā GST / HST:
- ʻO nā hale noho i nohoʻia (GST / HST wale nō ke ukuʻia ma kahi hale hou a "i hoʻonui houʻia." Hōʻike houʻia nā hoʻololi houʻana e like me ka weheʻiaʻana a me ka hoʻololiʻana o ka nui o ka hale ma ka hale, ka paia, ke kahua, a me ka papahele - e nānā i ka CRA o B -092 Nā Hoʻololi Hou a me ka GST / HST Hōʻike Hou Hale Hou).
- ʻO ka hale hoʻolimalima hale noho kūpono inā he like aʻoi aku paha ma mua o hoʻokahi mahina.
- Nā papahana hula
- Nā lawelawe lapaʻau a me nā niho -ʻo nā kauka, nā mea lapaʻau, nā kahuna hoʻomakaumaha, nā kahu kūikawā, nā meaʻikeʻole, nā moʻo'ōlelo, nā physiotherapists, nā mea heluhelu, nā psychologists, podiatrists, dieticians, nā hana hana kaiaulu (akā,ʻaʻole ka poʻe hoʻoponopono maʻi). E hoʻomaopopo i kekahi mau hana lapaʻau i piliʻole i ke olakino a no ka mea e pili ana ia i ke GST / HST. ʻO nāʻano'ē aʻe,ʻo ia ka hoʻomākaukauʻana i nā pūkaʻina lapaʻau-pili kānāwai a iʻole nā hōʻailona hōʻole, nā hōʻike i nā uku, ke kāwiliʻana no ka hoʻonuiʻana i ke hiʻohiʻona o kekahi kanaka (koe naʻe no nā hana hou e like me ka hopena a maʻi paha), etc.
- Nā pūwai hoʻolimalima i hāʻawiʻia (e nā hui kūʻai, nā luna a me nā ukana).
- Nā lawelawe hoʻonaʻauao e alakaʻi i ka palapala hōʻoia aiʻole ka diploma a iʻole e makemakeʻia e hana (aiʻole e hōʻoia i ka hōʻailona no) kekahi kālepa aʻoihana paha. Loaʻa kēia i nā lawelawe kumuhana no nā papahana e pili ana i ka papahana hoʻonaʻauao i kohoʻia.
- Ka nui o nā waiwai a me nā lawelawe i hāʻawiʻia e nā kōkua.
- Nā lawelawe kālā e like me nā uku no nā kālā kāleka, hāʻawi kālā, a pēlā aku.
- Nā lawelawe kōkua kānāwai.
- Nā lawelawe i ka lā no nā keiki 14 a'ōpio paha ināʻaʻole i hoʻolakoʻia ka lawelawe 24 mau lā no ka lā.
- Nā meaʻai a me nā mea inu i kūʻaiʻia ma kahi hoʻonaʻauao e like me kahi kula a kulanui paha.
E nānā pū i nā waiwai a me nā lawelawe kūpono o Canada.
E hoʻomanaʻo,ʻaʻoleʻoe e koi aku i kā GST / HST āu mea kūʻai kiko'ī ma nā mea a me nā lawelawe i hoʻokuʻuʻoleʻia.
E hoʻi i> Gānana Kūʻaiʻo GST
E nānā hoʻi:
PST, GST a me ka HST Kūlā no nā Mokupuni a me nā Territory o Canada
Hoʻopiliʻia me ke kālā GST / HST
ʻO nā mea a pau eʻike i nā mea kūʻai e pili ana i kaʻauhauʻauhau āpau