Ka mea e pono ai eʻike e pili ana i nā uku kūpono i ka mea hana
ʻO nā pōmaikaʻiʻauhau i loaʻa i nā limahana e pono i ka mea hana ke hoʻohui i ka uku kālā o ka limahana i kēlā me kēia manawa e hoʻoholo ai i ka huina kālā o nā kālā i pili i ka hoʻoiho kālā.
Ua weheweheʻia kekahi pōmaikaʻi e ka Canada Agency Revenue Agency (CRA) no ka ukuʻana no ka hoʻolakoʻana a hāʻawi paha i kekahi limahana (a pili paha i ka pilikino, e like me ke kāne a ka mea hana, ke keiki, a me ke kaikunāne) kekahi mea ma keʻano.
Hiki paha i keʻano o ka hoʻolimalima, kahi haʻawina, a me ka hoʻohanaʻoleʻiaʻana o ka waiwai, waiwai a iā lawelawe paha āu.
ʻO kahi haʻawina (a iʻole ka mua) he uku manawa a hapa nui paha āu e uku ai i kahi limahana ma luna o kāna uku e uku ai no nā lilo hoʻolālā i manaʻoʻia. Hiki iāʻoe ke hāʻawi i nā limahana i kahiʻai maʻamau no kēlā me kēia lā i ka wā e hele aku ana lākou i waho o ke kūlanakauhale.
ʻO ka uku hōʻai'ēʻo kahi nui āu e uku ai i kahi limahana e uku i nā lilo i loaʻa iā ia ma ka hoʻokōʻana i nā hana o ka hana. I kēia hihia, hāʻawi kahi mea hana iāʻoe i nā uku kūpono no nā lilo.
Inā pono ka hoʻohanaʻiaʻana o ka waiwai i loaʻa i kaʻoihana, kahi haʻawina a uku paha, ma keʻano he paʻahana Canada e loaʻa iāʻoe:
- E hoʻolālā inā e auhauʻia ka pōmaikaʻi aʻaʻoleʻole
- E helu i ka waiwai o ka pōmaikaʻi
- E helu i nā hōʻiliʻili uku
- E paʻi i ka hoʻihoʻiʻike
No ka laʻana, inā hāʻawi kāuʻoihana i kāu mau mea hana (staff) me nā smart phones,ʻo ka poʻe kelepona he waiwai kū i kaʻauhau a me kā lākou uku e hoʻohālikeʻia i loko o ka uku kālā a kēlā me kēia limahana.
Peheaʻoe e'ōlelo ai inā heʻauhau ka waiwai aʻaʻoleʻole paha? Inā loaʻa iā "kahi waiwai waiwai e hiki ke anaʻia i ke kālā" i loaʻa i kekahi limahana ka mea i loaʻa iā ia ka uku,ʻo ia ka waiwai hoʻopiʻi. (Inā kānalua, eʻoluʻolu i nā kōkua a ka Laikini o ka Canada a me nā haʻawina helu o nā haʻawina.)
Ma keʻano maʻamau,ʻo ka waiwai o ka waiwai hoʻopiʻiʻia i manaʻoʻia he Fair Market Value, ke kumukūʻai e lawe mai ai nā waiwai a iʻole i ka lawelawe ma kahi mākele ākea.
(E hoʻomanaʻo e hiki iāʻoe ke kākoʻo i ka waiwai āu i hāʻawi ai inā noi maiʻo ke Kuhiʻo Canada.) Ponoʻoe e komo i kahi kālā no ke GST / HST a me ka PST ma ka waiwai o ka uku kālāʻauhau, inā pono. Aia nā papahana hōʻailona o ka CRA ma nā lālā o ka CRA - He mau makana hōʻailona kūpono e hōʻike iāʻoe kahi mea pono e loaʻa i ka GST / HST nā uku kālāʻauhau, a me ka hōʻoiaʻana paha i ka Plan Pension Plan Canada (CPP) EI).
He aha kekahi mau hōʻailona o nāʻauhauʻauhau a me nā ponoʻole i kaʻauhauʻia?
- ʻO ka Vehicle Vehicle - Inā hoʻohana kekahi kanaka i ka kaʻa kaʻa no nā hana piliʻole i ka hana e manaʻoʻia he waiwai kūpono. Ponoʻoe e mālama i nā moʻolelo o ka pūnaewele e hoʻoheiʻia no nā mea pilikino a me nāʻoihana hana a e helu i ka pono e like me ia. ʻO ka Canada Agency Revenue Agency (CRA) he polokalamu lawelawe waiwai kūikawā no kēia kumuhana.
- ʻO ka lumi a me ka papa -ʻO ka lumi a iʻole ka'āpana i hoʻolakoʻia i hoʻolakoʻia i kahi limahana, he waiwai kūpono ia, keʻole ka manawa hana o ka limahana i nāʻoihana hana ma kahi papahana mamao.
- Ka leka uila -ʻO kaʻike pūnaewele a iʻole ka hoʻohanaʻana i ke kamepiula no nā kumu pilikinoʻaʻole i manaʻoʻia he waiwai kū i ka auhau ināʻaʻoleʻoi akuʻo ia ma mua o ka mea i komo i loko o kahi papahana maʻamau. Ināʻole, pono ke heluʻia ka waiwai o ka hoʻohana ponoʻana e like me ka mea i hōʻikeʻia a hōʻikeʻia e like me ka uku waiwai.
- ʻO nā lilo o ka mālamaʻana i nā keiki he waiwai i kaʻauhau āpau ke hoʻolakoʻia nā keiki i nā mea hana a pau ma kahi o kaʻoihana no ka uku a iʻole ka uku.
- Nā makana -ʻO nā hōʻai'ē kālā a iʻole nā palapala hōʻai'ē uaʻikeʻia he mau pono kālā. ʻO nā makana a me nā hōʻai'ē kālāʻole he mau kānāwai kūikawā; e nānā i nā kānāwai o ke Kuhiʻo Canada no nā makana a me nā kulekele a me nā kulekele no nā makana kālāʻole a me nā hōʻailona.
- ʻO nā hoʻolako kālāʻo nā kamaliʻi i ukuʻia e ka mea hana i ka uku kūpono.
- Paʻa Wili -ʻO nā kaʻina o nā heleʻana he waiwai kū i ka auhau keʻole ka hana a ka limahana i kahiʻoihana pili i ka pili (e like me ke kaʻa, kaʻa, aʻoihanaʻoihanaʻoihana).
- Parking - Ināʻaʻohe wahi kaʻawale kaʻawale a loaʻa ka meaʻoihana i ka kaʻa,ʻo ia ka waiwai hoʻopiʻi (e hoʻokumuʻia ana ma ke kūleʻa kūʻai kūpono) keʻole ka limahana o ka limahana a hoʻohana mau paha i kahi kaʻa no nāʻoihanaʻoihana.
- Nā Hoʻolālā Lapaʻau - Inā hāʻawi ka mea 'oihana i kahi koho i ukuʻia no nā hoʻolālā pilikino i kēlā me kēia makahiki he kumukuai kālā ia. Eia naʻe,ʻaʻole nā pākanawai kālā e ukuʻia i nā lawelawe pilikino mālama kino, nā niho, a me nā hiʻohiʻona.
- Nānā -ʻO kaʻai i kōkuaʻia ma kahi cafeteria onsite (kahi i ukuʻia ai ka limahana i ka uku kūpono)ʻaʻole lākou i manaʻoʻia he waiwai maikaʻi. ʻO kaʻaiʻana a iʻole kaʻaeʻana no nā meaʻai i hoʻolakoʻia no ka manawaʻoihana,ʻaʻole ia he pōmaikaʻi kālā, keʻole he mea maʻamau (ʻike i nā hōʻailona o ka CRA -ʻOihana manawa a me nā haʻawina).
- Nā hāmeʻa a me nā hale hoʻokipa - Inā uku a ka mea hana i ka uku o ka nohoʻana a iʻole hele mai i kahi hoʻolimalima like e like me kahi lumi hauʻoli, pool, golf course, a pēlā aku. Akā, inā hāʻawi ka mea'ilihana i kahi lako hana a nele i loaʻa i nā poʻe hana a pau,ʻaʻole ia he uku waiwai. No ka 'ike hou aku, eʻimi i ka CRA Interpretation Bulletins IT-470, nā' Employees 'Fringe Benefits a me IT-148, nā Pono Hoʻokele a me nā Lā Aloha.
ʻO ka T4130 o ka Canada Agency Revenue Agency: Ke alakaʻi o nā limahana -'Apono'Apono a me nā'Anawaiwai e hāʻawi aku i nā kiko'ī e pili ana i nā auhau i kālepaʻia, e hoʻolālā i ka weheʻana o ka uku kālā a me ka waihoʻana i nāʻikeʻike.
He mau uku kālāʻauhau i pili i ka Plan Pension Canada (CPP) a me ka Inihana Hana Hana (EI) Nā Hoʻowalewale?
ʻO nā kōkua a me nā haʻawinaʻauhau e hiki ke waihoʻia ma lalo o nā kumukūʻai o ka penihanaʻo Canada (CPP).
Hōʻikeʻia kēia Hua'ōlelo Pōʻali i nā pono kālāʻauhauʻia i lalo o ka CPP (Plan Plan Pension Plan) a me nā kāohi EI (Employment Insurance) a me nā wae e pono aiʻoe e hoʻohana e hōʻike i nā papahana T4 o nā limahana.
Ke'Ahālike:ʻO ka lawelawe kelepona pūnaewele he waiwai hoʻopiʻiʻia e hōʻikeʻia e nā mea hana a Canadian i lalo o ke Kumukānāwai 40 ma nā pāʻani T4.