Jun 11th, 2008, 10:49
|
#1 |
|
92.98
  
注册日期: Jan 2005
帖子: 6,231
积分:3
精华:1
  |
【求助】公司税务问题
举个例子，自顾，买个打印机作为公司用途，税前100，GST 5, PST 8, 我报PERSONAL INCOME的时候就用108来抵扣公司的INCOME, 那么剩下那个$5的GST是在报GST的时候作为QUALIFIED EXPENSE‘s GST 报上去来抵GST? 如果是那样，因为是自顾，家里的水电煤，地税等等所有按%抵消公司收入的，是否也要按照上面那个做法来分开报？如果这么报，很可能上述家庭开销的GST会大大的冲减做业务收到的GST，感觉有点不太对头。 最后是概念问题，是否上面的打印机，水电煤什么都是用EXPENSE来描述？我怕用词不对  多谢 |
买的没有卖的精 
|
|
|
|
|
Jun 11th, 2008, 11:17
|
只看该作者 #2 |
|
Senior Member
 
注册日期: Apr 2007
帖子: 3,748
积分:16
精华:5
声望: 141877
|
Deductions Related to Workspace in the Home The Income Tax Act limits the circumstances under which a self-employed individual can deduct the costs related to a workspace in the home. They are confined to situations where the space is used exclusively to earn income from a business and on a regular and continuous basis for meeting clients, customers or patients, or if it is the individual’s principal place of business. This claim may be based on the proportionate space within the home that is used as a workplace. Eligible expenses include rent, mortgage interest, realty taxes, insurance, utilities and maintenance. It is generally not advisable to claim capital cost allowance (CCA), (see CCA), on a portion of the home because that portion would then not qualify for the principal residence exemption when it is ultimately sold. Similarly, claiming 50 per cent or more business use of the home or making major structural alterations to adapt it to business use will trigger a “change in use,” resulting in loss of the principal residence exemption. The amount a taxpayer can claim is limited to his or her business income before deductions for home workspace. Any unused amount may then be carried forward and claimed in the subsequent year against related business income. To the extent that unused amounts cannot be claimed in the following year, they can be carried forward indefinitely to be claimed at the first available opportunity. |
|
|
|
|
感谢 Violet258 此篇文章之用户： |
creativeccc (Jun 11th, 2008) |
|
Jun 11th, 2008, 13:32
|
只看该作者 #5 | |
|
Senior Member
注册日期: Apr 2007
帖子: 3,748
积分:16
精华:5
声望: 141877
|
引用:
GOODS AND SERVICES TAX/ HARMONIZED SALES TAX (GST/HST) RETURN FOR REGISTRANTS monthly or quartly PST可以抵 INCOME 缴地税说明你是屋主，既然是屋主为什么还要租金呢? 地税要全部抵，你房子就不属于私房了. utility等费用你自己估算有多少是属于business (个人认为)，多少是个人支出。理论上来讲你都可以抵税. 其它象打印机，传真机都是明显用于business 的，可以100％的算作成本，抵税。 此帖于 Jun 11th, 2008 14:00 被 Violet258 编辑。 |
|
|
|
|
|
感谢 Violet258 此篇文章之用户： |
creativeccc (Jun 11th, 2008) |
|
Jun 11th, 2008, 14:39
|
只看该作者 #6 |
|
Senior Member
注册日期: Apr 2006
帖子: 6,085
积分:80
精华:24
声望: 26493066
|
去CRA网站找找与自雇相关的条文看看. 有个T777表是陈述 emplyment expenses的. http://www.cra-arc.gc.ca/E/pbg/tf/t777/t777-07e.pdf |
|
|
|
|
感谢 vanilla 此篇文章之用户： |
creativeccc (Jun 11th, 2008) |
|
Jun 11th, 2008, 16:54
|
只看该作者 #7 | |
|
92.98
注册日期: Jan 2005
帖子: 6,231
积分:3
精华:1
声望: 4675986
|
引用:
 HOME OFFICE相关的费用我都是按照一个%来算的，例如办公面积占20%，我就以总的20%来算相关费用作为HOME OFFICE的EXPENSE。其实我的疑问是， EXPENSE的PST那部分是否应该用来抵公司的INCOME, 还是应该像GST那样，等FILE了PST后再CLAIM回来？放在抵INCOME和放在要求PST REFUND2者差别好大啊 |
|
|
|
|
|
Jun 11th, 2008, 17:02
|
只看该作者 #8 | |
|
92.98
注册日期: Jan 2005
帖子: 6,231
积分:3
精华:1
声望: 4675986
|
引用:
目前的理解是不包括GST, 在FILE GST的时候用来抵。但不知道PST怎么处理最好 |
|
|
|
|
|
Jun 11th, 2008, 18:24
|
只看该作者 #10 | |
|
Joe的马甲
注册日期: Jul 2004
帖子: 24,120
积分:30
精华:11
声望: 2147483647
 |
引用:
其实是应该付的。PST只有你批发来的东西要再卖掉可以不付。办公用品即使是生意用，也要付PST，而且拿不回来。 |
|
|
|
|
|
感谢 六里台 此篇文章之用户： |
creativeccc (Jun 11th, 2008) |
|
Jun 11th, 2008, 22:53
|
只看该作者 #14 |
|
Senior Member
注册日期: Apr 2006
帖子: 788
声望: 302746
|
提醒一下LZ，你是否有gst number，如有按楼上几位的建议做，如没有，gst 纳入费用。
|
|
|
|
|
感谢 lazylady 此篇文章之用户： |
creativeccc (Jun 11th, 2008) |
|
Jun 11th, 2008, 23:09
|
只看该作者 #15 | |
|
92.98
注册日期: Jan 2005
帖子: 6,231
积分:3
精华:1
声望: 4675986
|
引用:
而GST就是在FILE GST的时候直接把EXPENSE相关的GST来低销售收来的GST。 如果我理解错了，请纠正
|
|
|
|
|
