【求助】请教自雇报税问题

[xishi]

我今年1月得到了一个contract工作，持续到现在，因为不懂，所以都没有申请GST, 也没有成立什末公司。就每月添了一个invoice,拿回一张支票，25/小时，老婆在家带孩子，没有工作，年底我该如何报税，怎末省税呢？我现在还应该申请GST或成立公司吗？那些收据该保留收集报税时用呢？

非常感谢！！

[dreamchaser999]

作者: xishi

我今年1月得到了一个contract工作，持续到现在，因为不懂，所以都没有申请GST, 也没有成立什末公司。就每月添了一个invoice,拿回一张支票，25/小时，老婆在家带孩子，没有工作，年底我该如何报税，怎末省税呢？我现在还应该申请GST或成立公司吗？那些收据该保留收集报税时用呢？

非常感谢！...

In this case, your company is you. It is called "Proprietorship". Under this structure, you and your company are the same thing. The income is taxed at your personal marginal tax rate, instead of the tax rate for the corporations. I am not sure about GST. Call CRA and ask them about it.

To set up a company has many benefit. The first one is income splitting. If you have a company, it can be a partnership (you and your wife) or a corporation. In either case, you can "split" your income with your wife so you two will pay less tax than you put all the income under your name.

The major difference between a corporation and a partnership is that a corporation has a limited liability. A partnership or a proprietorship doesn't. A limited liability means that if somebody sue you or if you owe somebody money, they can not come after your personal assets.

Another difference is that a corporation pays less tax, especially for Canadian Small Corporations (means your annual revenue is less than $300,000). You corporation probably pay around 16% tax on the income. However, don't forget the income belongs to the company. If you want to get some income out to yourself, either through salary or dividend, you will need to pay tax again on it. This is called double taxation.

To incorporate or not is often a question many contractors and small business owners ask. If you give me your e-mail, I will send you an article on this topic.

Also, it is best to find an accountant to help you out.

Sherry

[xishi]

Thank you so much for your information. I send you my email, please check.

[tz2000]

请问，这个意思是说自雇的不用作任何注册，报税的时候也可以抵扣那些办公的花费么？一直对这个Proprietorship不是很明白，报税的时候如果是自雇，好像是要问注册号码，公司业务范围什么的啊？

[dreamchaser999]

作者: tz2000

请问，这个意思是说自雇的不用作任何注册，报税的时候也可以抵扣那些办公的花费么？一直对这个Proprietorship不是很明白，报税的时候如果是自雇，好像是要问注册号码，公司业务范围什么的啊？

Depending on the nature of the business, the owner may need a business license to carry on business in their municipality. If you want to protect the use of the business name, you will need to do a name search and registration with the provincial Corporations Office.

You will also need to obtain a business number from the Canada Revenue Agency for your payroll and GST filing (if any). If you qualify as a small supplier, you may not need to register for GST, but it could be to your advantage as you will be able to claim input tax credits. I have attached a link to the CRA website that provides a great deal of info for business owners.

http://www.cra-arc.gc.ca/tax/business/menu-e.html


Hope this will help.

Sherry

[六里台]

首先，你虽然使contract，但并不一定是自雇。你可以上CRA的网站上看你符合不符合自雇的条件。比如是否仍然要在雇主的场地、雇主规定的时间工作等等。

http://www.cra-arc.gc.ca/tax/busines...ne/menu-e.html

如果你确定你是自雇了，那么就申请一个GST号码，这样你的费用中GST的开销可以拿回来。