Nā kūlana provincial HST a me ka mea e pono ai e hoʻohui
ʻO kaʻauhauʻauhau i kālepaʻia , i kapaʻia ma keʻano HST, he kumu kūʻaiʻauhau kēia mai loko mai o ka hui pūʻana o ke Kānāwai KālekaʻAi Moku'āina a Kāneʻo GST a me kaʻauhauʻauhauʻauhau (PST). Ua loaʻa ka HST ma muli o ka ho'āʻoʻana o ke aupuni aupuni e hoʻokuʻu i nā kalana e haʻalele i ko lākou mauʻauhauʻauhauʻauhau āpau e makemake ai i kaʻauhau i hoʻohuiʻia e "hoʻonui i ka hoʻokūkū o nāʻoihana Canadian."
Eia kekahi, no ke kū'ēʻana i kekahi mau māhele,ʻaʻole i hoʻokomoʻia ka HST ma loko o nā aupuni aʻo kekahi mau panalāʻau e mālama a mālama i kā lākou mauʻauhauʻauhau āpau a me kā lākou kālā.
Ua hōʻiliʻiliʻia ka HST e ka'Āhui Kuhiʻo Canada (CRA) a laila e hoʻopau i nā'āpono kūpono i nā aupuni e komo ana.
No ka ukuʻana i nā mea liʻiliʻi i loaʻa i ka GST / HST, nā aupuni e hoʻopuka i ka hōʻai'ē GST / HST -ʻaeʻole ka uku kuhiʻaiʻole o ka hapa makahiki i manaʻoʻia e hōʻoki i nā mea a pau a GST / HST. ʻO ke kūpono no ka hōʻai'ē GST / HST ua hoʻoholoʻia mai ka hoʻihoʻi makahiki o ka makahiki i hala.
Ua hoʻokumuʻo Ontario i ke Kānāwai Kūʻai Hoʻokomo (HST) Iulai 1, 2010, hui pū aku me Nova Scotia, New Brunswick, a me Newfoundland a me Labrador kahi i hoʻokomoʻia ai ka HST mai ka makahiki 1997. Ua hoʻokumuʻo PEI i ka HST ma kahi oʻApelila 1, 2013.
BC i hoʻololi maoliʻia i ka HST ma ka lā 1 o Iulai, 2010, akā, ua alakaʻiʻia ka hopena i kahi kaʻina hoʻopuka no ka mahele o ka moku'āina i ka PST / GST ma ka lāʻApelila 1, 2013 a e uku i ke kālā $ 1.6 biliona HST i hāʻawi muaʻia i ka'āina e ka ke aupuni.
I kēia manawa, aia nō i British Columbia, Saskatchewan a me Manitoba kaʻauhauʻauhau āpanaʻauʻau e like me Quebec (i kapaʻiaʻo ke Kānāwai Kūʻaiʻo Quebec a me ka QST).
Alberta, Yukon, Nunavut, a me nā Territory Waenahikiʻaʻole heʻauhauʻauhauʻauhau a no lailaʻaʻole e ukuʻia kekahiʻauhau kūʻai. ʻO ka mea mālama i kēlā mau wahi i ka 'auhau wale nō i nā ukana a me nā lawelawe iʻauhauʻia.
Kālepa Kanakā:ʻO wai o nā'Āpana Kuleana hea nā auhau a me ka nui?
| Kalana / Kalana | Kākii i kaʻauhau | Nā memo |
| BC | GST 5% & PST 7% | Ma kahi oʻApelila 1, 2013. |
| ʻO Alberta | GST 5% | |
| Hawaii | GST 5% & PST 5% | |
| ʻO Manitoba | GST 5% & RST 7% | ʻO kaʻauhauʻauhauʻauhau ka mea iʻikeʻiaʻo keʻauhauʻauhau kūʻai (RST) |
| ʻO Ontario | HST 13% | |
| ʻO Quebec | GST 5% & QST 9.5% (Keʻenaʻauhauʻauhauʻo Quebec) | Ma Ianuali 1, 2013, he 9.975% ka huina QST, akā,ʻaʻole e uku houʻia ma ke GST. ʻAʻole hiki ke hoʻololi i kaʻauhauʻauhau. |
| New Brunswick | HST 13% | |
| Nova Scotia | HST 15% | |
| Newfoundland & Labrador | HST 15% | Ma ka lā 1 o Iulai, 2016, ua hoʻonuiʻia ke kuhi HST mai 13% a 15% |
| ʻO Prince Edward Island | HST 15% | Me ka lā oʻOkakopa 1, 2016, hoʻonuiʻia ka hoʻonuiʻana o ka HST i ka 15% |
| Nā Poʻemena o Oʻahu | GST 5% | |
| Nunavit | GST 5% | |
| Yukon | GST 5% |
Makemake kaʻuʻoihana e hoʻohau i ka HST?
Ma keʻano he mea hoʻohana i kaʻoihana ma kekahi o nā moku'āina i loaʻa iā HST,ʻoʻoe ke kuleana e mālama, e hōʻiliʻili a hoʻokuʻu i ka Auhau Kūʻaiʻo Harmonized e like me ka mea e pono ai. E like me ke GST, heʻokoʻa ka mea hoʻolako liʻiliʻi ; inā emi ka liʻiliʻi o kāuʻoihana liʻiliʻi ma mua o $ 30,000 i ka makahiki,ʻaʻole ponoʻoe e kākau inoa no GST / HST. Hiki paha iāʻoe ke kākau inoa iho, akā, no laila, hiki iāʻoe ke koi aku i nāʻauhau komo i loko o nā waiwai a me nā lawelawe āu eʻai ai i ka hanaʻana.
He aha inā iaʻu e kūʻai aku i nā waiwai a me nāʻoihana waho o ka'āina a i waho paha o ka'āina?
Ma muli o ka hoʻokaʻawaleʻana i nā auhau āpau, ke kūʻaiʻana i nā waiwai a me nā lawelawe i kekahi'āina'ē a'āina paha, he wahiʻeha ia no nāʻoihana Kānana. Ponoʻoe e koi iā HST a GST / PST paha e like me nā palena o ka palena'āina. No ka laʻana, inā noho kāuʻoihana ma Ontario, akāʻoe ke kāpae i nā ukana i Manitoba, ma mua o ka ukuʻana i ka uku o Ontario no 13% HST ma ke kūʻaiʻana e uku anaʻoe i 5% GST a me 7% Manitoba Retail Sales Tax (RST). (E nānā i keʻano o ka ukuʻauhau a me kaʻauhauʻauhau'āina (RST) ma Manitoba .)
ʻAʻole hiki ke hoʻohanaʻia ka HST / GST / PST i ke kūʻaiʻana i nā waiwai a me nā lawelawe i nā mana ma waho o Canada. Loaʻa kēia i nā kūʻaiʻana i nāʻoihana o Canada i ka manawa e kū ana ka helu ma waho o Canada - no ka mea, inā heʻoihana ma BC e kūʻai aku i kahi huahana i kekahiʻoihana ma Nova Scotia, akā, ua hoʻohanaʻia ka huahana ma kahi'ē aʻe a ua hoʻokuʻuʻia ma waho o ka'āina. ʻaʻohe HST / GST / PST i ukuʻia no ka hana.
No kaʻike hou aku e pili ana i ke kauʻana a me ka hāʻawiʻana i GST / HST, e nānā i:
- Pehea e loaʻa ai kahi GST / HST ma Canada: GST / HST Registration
- Hoʻopiliʻia me ke kālā GST / HST
- Ka mea e pono ai eʻike e pili ana i ka HST HST
- Pehea e uku ai i ke keʻena GST / HST Nā Kāu Pāʻoihana Kanikini Kanada
- Pehea e hoʻoleleʻia ai ke GST / HST ma nā uku?
- Peheaʻoe e kiʻi ai i ke kālā kūʻai GST / HST?