ʻOiaiʻo iaʻo kahiʻoihana lawelawe pilikino he mau koʻikoʻiʻauhau nui
Ma Kanada,ʻo kahiʻoihana lawelawe pilikino:
> "kahi hana a kekahi hui e hana nei i nā lawelawe i kekahi hui'ē aʻe (e like me kekahi kanaka a iʻole i ka pilina) e hanaʻia e kahi luna a limahana paha o ia hui (" T4012 - T2 Corporation Tax Guide , Mokuna 4, Kālāʻo Canada Kuhikuhi).
ʻOiai,ʻaʻoleʻoe e makemake i ke Kōmike Kulokoʻo Canada (CRA) e hoʻoholo i kāu hui e like me kēia ho'ākākaʻana no ka meaʻaʻole iʻaeʻia kahiʻoihana lawelawe pilikino (akāʻoihanaʻoihana) e koi i kekahi o nāʻoihanaʻoihana maʻamau , e like me ka unuhiʻana i ka liʻiliʻi .
No ka mea, e like me ka kuhikuhiʻana a ka CRA e wehewehe ai,ʻo ka mea nāna e hoʻolako i kēlā mau lawelawe ma ka inoa o kaʻahahui, ua kapaʻiaʻo ia he lālā hana i hoʻopaʻaʻia (ʻaʻole he mea hana pāʻani ).
ʻO ka manawa koke, e kani mau ana nā bele o kou naʻau e like me ka huhū, no ka mea, e like me kouʻike,ʻo kēia ka māheleʻauhau kālā maʻamau, ke kanaka hana a me ka meaʻoihana. ʻO nā kānaka pāʻoihana (inā paha nā pono a me nā hui pū ) he nui aku ka nui o nā dedu a hiki i nā limahana.
Nānā ke Kānāwai Kuhiʻo Canada i nā hihiaʻehā e hoʻoholo ai inā he kanaka hana a he mea hana kūʻokoʻa kūpono paha:
- Manaʻo
- Loaʻa i nā mea hana
- Loaʻa ka hopena / pili o ka pohō
- Hoʻohuiʻia
ʻOʻoe he hoa hana a limahana paha? hoʻolako i nā ho'ākāka kiko'ī o kēia mau manaʻo.
Akā, hiki paha iā lākou ke hoʻoholo i keʻano o ka huiʻana a iʻole paha i kahiʻoihana lawelaweʻoihana.
Uaʻikeʻiaʻo nā mea a pau i koiʻia no kahi hui liʻiliʻi e manaʻoʻia he huiʻoihana pilikino:
1)ʻo ka mea nāna e lawelawe i nā lawelawe (ʻoʻoe) a iʻole kekahi mea e pili ana iāʻoe,ʻo ia ka mea kuleana o ka hui (kahi kuleana nona ma lalo o 10% o nā kuleana i hāʻawiʻia o kēlā me kēia papa o ke kumupaa waiwai i loko o ka hui Hui, ma keʻano pololei a ma waho paha, i kēlā me kēia manawa o ka makahiki);
2) e "noʻonoʻo ponoʻiaʻoe he luna a limahana o ka mea i loaʻa nā lawelawe" ināʻaʻole no ka nohoʻana o ka hui.
Hiki iāʻoe keʻike, mai ka heluheluʻana i kēia mau'ōlelo hope loa, pehea lā ka paʻakikī o ke kanaka me kahi hui i loaʻa i hoʻokahi kanaka kuleana e hana nei i kaʻoihana me kekahi hui e hōʻoia i kekahi.
Mai ka manaʻo o ke aupuni, e kāhea wale ana i kahi mea hana i kekahi mea'ē aʻeʻaʻole ia he manaʻo maoliʻaʻole lākou he paʻahana maoli - ke hana maoli lākou e like me ka mea e hanaʻia e ka limahana.
ʻO nā hui i manaʻo waleʻia he mauʻoihana lawelawe kūikawāʻaʻole wale lākou e lilo i ka ukuʻauhau maikaʻi no ka hiki iā lākou ke koi aku i nā lilo o kaʻoihana , akā,ʻaʻole i kūpono i ka unuhiʻana o ka Auhau Pipi Pute, me ka ukuʻana i ka ukuʻauhau kūpono i ka $ 500,000 mua o ka loaʻa kālā.
No kaʻoi aku o kaʻoi aku o ka maikaʻi,ʻaʻole nā pāʻoihanaʻoihana pilikino i loaʻa ka waiwai pili kālā; no nāʻauhauʻauhau i pau i ka lā 31ʻOkakopa, 2012 a ma hope aku, ua hoʻonuiʻia kaʻauhauʻauhau ākea i 28% mai 15% (me kaʻauhauʻauhau e pili ana).
ʻO ka mea maʻamau,ʻo kēiaʻatikala (a he mea ia e pili nui nei i nā mea hoʻolaha IT. Hōʻikeʻo Peter Kovessy e hoʻopuka hou ana he mau kaukani loea kūleʻaleʻa he nui kaʻauhau kālā a ke Kōmike Kuhiʻo Canada i hoʻopuka hou aku i ko lākou pilina me nā keʻenaʻoihana i kōkua i ke kākoʻoʻana iā lākou i ke aupuni aupuni (ka poʻeʻauhau Kuleana Kūʻokoʻa, Ottawa Business Journal ).
Ua holo kikī nā mea kōkua Kōnae (a me nāʻanoʻokoʻa o nā'okole) i loko o ka pā hoʻokomo. Ināʻaʻole lākou e hoʻokomo,ʻaʻole e hoʻolimalimaʻia e nā keʻena hana a me nā hui. Akā inā lākou e hana,ʻaʻole paha lākou eʻikeʻia he "nui i ke kūkele" no ka Canada Agency Revenue Agency a ke kū'ē i nā hoʻopaʻi kālā. ʻO kekahi mau mea kōkua, e like me ka mea i kākauʻia e Peter Kovessy i hoʻokuʻiʻia aʻe nei, uaʻae lākou i nā pili kālā hōʻai'ē o ka $ 50,000 i ka wā i hōʻoleʻia ai kā lākou hoʻopiʻiʻana i kā lākou mau waiwai liʻiliʻi a me kā lākouʻoihanaʻoihana. ʻO kēlā a me kēiaʻaoʻao,ʻaʻole lākou i waho o kaʻeke.
ʻOiai e hoʻomau nei ka'Āina Kuhiʻo Canada i ka "hana pāʻani" i nāʻoihana likeʻole,ʻo kēlā me kēiaʻoihanaʻoihana liʻiliʻi e kūʻai ana i nā lawelawe a kekahi kanaka i nāʻoihana'ē aʻe, hiki ke nānāʻia e like me keʻanoʻoihana lawelawe.
E heluhelu hou aʻe e pili ana i ka pilikia o ka loaʻaʻana o kahiʻoihana lawelawe pilikino a Canada a pehea e hiki ai iāʻoe ke pale aku i ka Hoʻohālikelikeʻana o ka Hui Pūnaewele Kuleana .
Loaʻaʻikeʻiaʻo: Personal Business Services
Examples: Ua hōʻinoʻiaʻo Mitch i ka manawa iʻike houʻia aku kaʻauhau waiwai a ua ukuʻo ia i nā kālā he tausani no ka mea uaʻikeʻia kona hui heʻoihana lawelawe lawelawe.