Pehea e koi ai i ka CCA (uku kumukūʻai kālā) ma kekahi moku i kūʻaiʻia no ka hoʻohanaʻana i kaʻoihana
ʻAʻole hiki ke kākau pololeiʻia ka uku o ke kūʻaiʻana i kahi kaʻa hou (a i hoʻohanaʻia paha) ma keʻano heʻoihanaʻoihana .
Ma ka hopena, no ka mea he waiwai ka kaʻa o ke kaʻa aʻoi aku ka lōʻihi o ka manawa, ponoʻoe e kākau i ka uku o kāu kūʻai kaʻa ma o ka Capital Cost Allowance (CCA) ma kekahi mau makahiki.
Inā he kuleana koe a he lālā wale nō paha o ka hui , e koi anaʻoe i kēia CCA ma ka laina 9936 o kāuʻano T2125, Ka'ōlelo hoʻolaha aʻoihana hana paha (wehewehe).
(E hiki i nā hui o Canada ke koi aku i ka CCA ma nā kaʻa a lākou i kūʻai ai no kaʻoihanaʻoihana,ʻoiai, ma ka māhele kūpono o ka ukuʻauhauʻauhau T2.ʻO ka heluʻana o ka CCA hana like ia me nā mea kuleana a me nā hoa a me ka ia mau papa CCA a me nā lula e pili ana.)
Ke nānāʻoe i keʻano T2125, eʻikeʻoe i kahi'āpana A - Ka heluʻana i ka pahu koi kuleana'ai'ē (CCA) i ka luna o kaʻaoʻao 4.
Pehea e hoʻonui ai i ka uku kālā kālā hāʻawi i ka ho'ākāka o ke kolamu pae me ke kaʻina.
Ka mea e pono aiʻoe eʻike ma mua o kāu heluʻana i kāu kumukūʻai CCA
1)ʻEluaʻano kaʻa kaʻa likeʻole no nā manaʻo auhauʻauhau, nā kaʻa kaʻa a me nā kaʻa kaʻa kaʻa , a me keʻano o ka kaʻa āu i loaʻa a leʻa paha e hoʻopili i ka nui e hiki iāʻoe ke unuhi no ka uku kālā kālā a me nā lilo'ē aʻe.
ʻO ka mea maʻamau, ke'ōlelo lākou, he kaʻa kaʻahua "he kaʻa kaʻa i hanaʻia a iʻoluʻolu paha i ka laweʻana i nā kānaka ma nā alaloa a me nā alanui. Nohoʻo ia i ka mea hoʻokele aʻaʻoleʻewaluʻelele. ʻO nā kaʻa he nui, nā kaʻa kaʻa, nā kīʻaha, a me nā loli hukihu he mau kaʻa kaʻa kaʻa ".
2)ʻO nā kaʻa i kapaʻiaʻo "Motor Vehicles" hoʻohana i ka CCA Class 10, e like me nā "Vehicle Pahūlā" e uku ana i $ 30,000 a iʻole ka liʻiliʻi,ʻaʻole me nāʻauhau. ʻO nā mea holo kaʻa eʻoi aku ana ma mua o $ 30,000 i manaʻoʻia he mau kaʻa maikaʻi loa a he poʻe o ka Class 10.1:
| Nā Kuleana a me nā'Ōlelo | Papa 10 | Papa 10.1 |
| Max. ʻO CCA Claimable | ʻAʻohe Limit | $ 30,000 + GST / HST / PST |
| Max. Ka helu CCA | 30% | 30% |
| Ke kaʻina o ka makahiki kau ma ke kūʻai | ʻAe | ʻAe |
| Ke kaʻina o ka makahiki o ke kūʻai aku | ʻAʻole | ʻAe |
| ʻO ka kaʻa kaʻa ,ʻo: | ||
| ke kiʻiʻiaʻana e lawe i nā ukana, pono,> 50%ʻoihana hoʻohana | ✓ | |
| ke kiʻiʻia me ke kāʻei nui i hoʻohanaʻia no ka laweʻana i nā ukana, lakohana, aiʻole nā mea kaʻawale,> 90% hoʻohanaʻoihana, 4-9 mau noho | ✓ | |
| ka hoʻohana i hoʻohanaʻia e halihali i nā ukana, nā lakohana,> 50% hoʻohanaʻoihana, 1-3 mau noho | ✓ | |
| ka hoʻohana i hoʻohanaʻia e halihali i nā ukana, nā lakohana, aiʻole nā mea kaʻawale,> 90% hoʻohanaʻoihana, 4-9 mau noho | ✓ | |
| Holo kaʻa kaʻa kaʻa he $ 30,000,ʻo ia hoʻi: | ||
| kaʻoki, ka sedan, ka hakahaka, ka hoʻolimalima-pono | ✓ | |
| lawe a huki paha i kahi'ē aʻe ma mua o ka mea i ho'ākākaʻia ma luna nei | ✓ | |
| Pākī kaʻa kaʻa > $ 30,000, ua komo pū: | ||
| ia kaʻa i kaʻawaleʻoleʻia e like me ka kaʻa kaʻa (e like me ia i ho'ākākaʻia ma luna aʻe nei) | ✓ |
Ua hāʻawi ke Kōmike Laikini o Canada i ka palapala e pili ana i kaʻike kaʻa no nā kaʻa i kūʻaiʻia a leʻaleʻaʻia ma hope o ka lā 17 o Iune, 1987 a hoʻohanaʻia e loaʻa ka loaʻa kālā.
ʻAʻoleʻoe e hoʻokomo i ke KeʻenaʻOihana a me nā Auhau (GST) a me ka Auhau Auhau'Apana (PST) , aiʻole ke Keʻena Kūʻai Hoʻokomo (HST) , i ka heluʻana i ke kumukūʻai o ka kaʻa e hoʻoholo ai i kahi o ka papa i loko.
ʻO ka palena CCA no kahi lilo o ka moku kaʻa he $ 30,000 no ka mea ke uku aku ka uku o ka kaʻa i kahi $ 30,000 hiki iāʻoe ke koi aku i $ 30,000 a me ka GST a me ka PST (ma ka HST) ma $ 30,000 - no ka mea e pili pono ana ka kaʻa iāʻoe.
No laila, ināʻoe i kūʻai i kahi van no ka $ 42,000 no ka hoʻohanaʻana i kāuʻoihana, aia kēia kaʻa i ka Class Capital Allowance Class 10.1, no ka mea, he mea kūʻai iāʻoe ma mua o $ 30,000 a hiki iāʻoe ke koi i ke kumukuai o $ 30,000 a me ka GST pili a me ka PST (aiʻole HST) ma kahi $ 30,000.
Inā kūʻaiʻoe i ka van i BC, no ka laʻana, kahi i 7% * ka helu PST, e hoʻohui houʻoe:
- 5% GST ma $ 30,000 = $ 1,500
- 7% PST ma $ 30,000 = $ 2,100
No ka puʻu kālā holoʻokoʻa he $ 33,600. ʻO kēia ka nui o kāu e komo ai i ke kolamu 3 o ka Māhele B ma keʻano T2125.
* Hoʻololi ke kūlana BC PST ma muli o ka uku o ke kaʻa i kūʻaiʻia; 7% ma kēia hihia i ka emi o ka kaʻa ma lalo o $ 55,000. ʻike e pono anei kāu noi e kākau no BC PST? no nāʻike hou.
3) E mālama i ke kaʻina o ka hapalua makahiki!
ʻO ka mana o ka hapalua makahiki,ʻo ia i ka makahiki āu i kūʻai ai i ka kaʻa, hiki iāʻoe ke koi i hoʻokahi hapalua makahiki o ka uku kālā kālā (50%).
I ke kumu o ka hōʻailona aʻu i hāʻawi wale aku nei ma luna o ka kūʻaiʻana i ka pona no ka hoʻohanaʻana i kāuʻoihana, ma ka makahikiʻauhau āu i kūʻai ai, hiki iāʻoe ke koi i $ 16,800.
Kāleʻa'Ake: Inā hiki iāʻoe, manawa e kūʻai ai kāu kaʻa hou no ka hopena o ka makahiki kālā o kāuʻoihana. Loaʻa iāʻoe ke koi aku i ka 50% o ka CCA uku no kēlā makahikiʻauhau piha (ʻoiaiʻaʻoleʻoe i loaʻa ka kaʻa a hiki i ka hopena) a laila loaʻa ka 100% CCA kūʻai ma ka kaʻa i ka makahiki e hiki mai ana.
Ka kōkua kōkua kālā
Hiki i nā polokalamu kālā ke hoʻokomo pono i nāʻikepili CCA o ka makahiki'ē aʻe a hoʻopiha i nā koina no ka makahiki e kū nei. Eʻike i nā Kauoha PolokalamuʻAi Moku'āina Kanakua no kēia a me nā pono'ē aʻe o ka hoʻohanaʻana i nā polokalamu hoʻoponopono kālā.
NāʻIke hou
- ʻO ka Mokuna 4 o ka T4002 o Canada Agency Agency e pili ana i ke kālā uku kālā.
- Pehea e helu ai i ka uku kālā kālā
Ma ke kumuhana o nā kaʻa kaʻa, e makemake pūʻoe e heluhelu:
- Kālā Pāʻoihana e pili ana i ka hoʻohanaʻana i kāu kaʻa no kaʻoihana
- Pehea e mālama ai i kahi loilookō no ke koiʻana i nā ukana kaʻa kaʻa
Nā'IlepiliʻIke
Ka Laikini Kuhi Kanada a me kāu mau Pipi liʻiliʻi
8 Nā Kiʻina Pilina Pipi Pakihi e hoʻemi ai i kaʻauhau kālā ma Canada
5 Noʻonoʻo Laumāna e pili ana i nā weheʻana o kaʻauhauʻauhauʻauhau o Canada
Pehea au e uku ai i kaʻauhau kālā ma keʻano he kūʻokoʻa kūʻokoʻa ma Kanada?