加拿大联邦销售税（GST）是由加拿大国家税务局（CRA）统一征收管理的消费税，采用全国统一的5%税率。统一销售税（HST）统一销售税（HST）是GST与省级销售税（PST）的合并税种，虽然包含省级税收部分，但仍由联邦税局统一征收管理。根据加拿大税法规定，企业满足以下两个条件即产生GST/HST注册义务：1.非小型企业：企业年...
加拿大GST/HST税务欺诈是加拿大税务局(CRA)的“特别行动”,包括虚假退税申请、假发票和通过非正式现金销售逃避GST/HST的行为。 图片来源:跨境白武士 James 加拿大GST/HST税务欺诈是加拿大税务局(CRA)的“特别行动”,包括虚假退税申请、假发票和通过非正式现金销售逃避GST/HST的行为。 加拿大GST/HST税务欺诈简介: GST/...
如果企业逾期付款或付款不足,加拿大税务局 (CRA) 会收取利息。根据债务的不同,收取的利息为欠款利息Arrears interest或分期付款利息instalment interest。 另外,加拿大税务局对GST/HST报税表中企业多付的税款或要求退还的净税款,会计算并支付退款利息(Refund interest)。 四、加拿大GST分期付款的规定 根据企业的情况确定...
HST HST Q/A Housing Rebates Human Resources Development CanadaOAS and/or CPP application Information Return For Electronic Filing Ministry of Human Resources – BC Oanda Currency ConvertersCurrency Conversions, Daily, Monthly, Annual Province of BC (PST) ...
While the GST/HST holiday tax break provides relief on select items under Bill C-78, not all goods and services qualify.. The Canada Revenue Agency (CRA) has defined categories of items that remain taxable during the relief period. Misclassifying these products as tax-exempt could lead to co...
Businesses may want to register for the simplified GST/HST because it makes it easier to report and remit the GST/HST collected. Here are a few benefits to the simplified registration process: You do not need to provide the tax administration with the security deposit that is normally required...
Businesses may want to register for the simplified GST/HST because it makes it easier to report and remit the GST/HST collected. Here are a few benefits to the simplified registration process: You do not need to provide the tax administration with the security deposit that is normally required...
The CRA has the legislative authority to waive or cancel penalties, in whole or in part, on a voluntary disclosure. The pertinent legislative provisions can be found in: –subsection 220(3.1) of the Income Tax Act –section 88 of the Excise Tax Act ...
CRA Allows Temporary GST/HST Relief for Joint VenturesGelkopf, Allan
cra-arc.gc.ca 相似文献The GST/HST: Creating an Integrated Sales Tax in a Federal Country Canada is not a country with a reputation for bold experimentation. However, Canadian experience demonstrates conclusively that an invoice-credit, destinat... ...