Canada tax regim review 2010
- 1. qwertyuiopasdfghjklzxcvbnmqwert yuiopasdfghjklzxcvbnmqwertyuiopas dfghjklzxcvbnmqwertyuiopasdfghjklz xcvbnmqwertyuiopasdfghjklzxcvbnm qwertyuiopasdfghjklzxcvbnmqwerty uiopasdfghjklzxcvbnmqwertyuiopasd fghjklzxcvbnmqwertyuiopasdfghjklzx cvbnmqwertyuiopasdfghjklzxcvbnmq wertyuiopasdfghjklzxcvbnmqwertyui opasdfghjklzxcvbnmqwertyuiopasdfg 惡惘惘愕 悋悴悋 惴悋 悋悋惠 悋悋惆悋 hjklzxcvbnmqwertyuiopasdfghjklzxc vbnmqwertyuiopasdfghjklzxcvbnmq wertyuiopasdfghjklzxcvbnmqwertyui opasdfghjklzxcvbnmqwertyuiopasdfg hjklzxcvbnmrtyuiopasdfghjklzxcvbn mqwertyuiopasdfghjklzxcvbnmqwert yuiopasdfghjklzxcvbnmqwertyuiopas dfghjklzxcvbnmqwertyuiopasdfghjklz xcvbnmqwertyuiopasdfghjklzxcvbnm qwertyuiopasdfghjklzxcvbnmqwerty uiopasdfghjklzxcvbnmqwertyuiopasd fghjklzxcvbnmqwertyuiopasdfghjklzx Dayarayan Management & Consulting Services (LTD) incorporated under number BC0823122 Business Corporations Act on 2008. 112 West .12th.Street North Vancouver,BC V7M 1N3 Canada iopasdfghjklzxcvbnmqwertyuiopasdf 001-6044684222 ghjklzxcvbnmqwertyuiopasdfghjklzx cvbnmrtyuiopasdfghjklzxcvbnmqwer tyuiopasdfghjklzxcvbnmqwertyuiopa sdfghjklzxcvbnmqwertyuiopasdfghjkl zxcvbnmqwertyuiopasdfghjklzxcvbn mqwertyuiopasdfghjklzxcvbnmqwert yuiopasdfghjklzxcvbnmqwertyuiopas dfghjklzxcvbnmqwertyuiopasdfghjklz
- 2. 惡惘惘愕 悋悴悋 惴悋 悋悋惠 悋悋惆悋 愃悋忰愕 惆悋 惺惷 悋悴 忰愕悋惡悵悋惘悋 悽惡惘 惘擧 ()NYSSCPA 惡惡慍悋 慍悋惷悋 愕愕惠 拆愀愀惠 悵ﾘ茄ж跨惡惷 ) (Self Assessment慍惷 悴惡 惡惡惷愕. 悋惷惘惡惴 忰 忰ﾙ (惷愀惠惡 惡擯惡惡 悋惠愡惡慍) 慍惷 惡惡慍悋 愀ﾙ 惡惡惠 惡惡惷愕 擯愀 悛 惡 ﾘ惡 惡ﾙ 惡惡惠惡 惡惡慍悋 惡惠ﾘз愕 悋惴 惡愀悵 惡 惻惡惠惡 惡惡惠 悋愕惠惡慍 愕. 慍惷 悋惡悋惠 惠忰愕 悋愀惡 惡惡慍悋 惷愀愕悋 (忰 惡 忰ﾙ) 慍 ﾘ 惡惡惠 惡愀 慍惷悛愕 拆愀慍悋惴愕. ﾘ 惡惡惠 惡 慍惠 愀惺 ) (Federal ﾘ 惡惡惠 惡 慍惠惡 忰 (悋惡惠- 悋愕惠惡) Provincial惡愕 惷ﾘ. 愕悧ﾙ惠 惡惡惠 愕惠惡 慍惷 惡惡慍悋 惡愀 愡愕 愕惡惴惡 惡惡惠 惡惡慍悋 ) (Canada Revenue Agency愀悋惷 慍悋惷慍. 愕愕惠 悵ﾘ茄ж跨惡惷 惡愕 愀愀 悋愕惠 悋惷惘惡惴 惡 ) (CRA惡 愀ﾙ 惡惡惠 悵ﾘ 惷悖愕惡 惡惡惠 悵ﾘ 惷悋 惡愀悛惷慍 悋愡悋 愕 愕惡惴惡 惡惡惠 惡惡慍悋 愃ﾘ禁 ﾙ悋 ﾘ荷惡 惡惡惠 惷悋 ﾘ禁 惡愀惷愕 愀悋惷 慍愕 惡 悋惴 惡惡惷愕 悋惴 惡惻惷 悋惴 悛惡 悵ﾘз愕 愕悋惷 悋愕惡慍 惡惡惠 惷悋 惡 悖ﾘ禁з 惡惡惠 悋惷悋悧 慍愕. 惠 悋惷悋悧 悋愕惡慍 拆愀慍悋悵惠 惡惡惠 愀 愕惡 惡愀悋 悋惷惘惡惴 忰 惡 愕愀悋 悛惡 惠惡 愕悋 悛惷 惡 拆惡惺慍 悴ﾘз 愕惡 惡惻愕 惡惡惷愕. 拆愀慍悋悵惠 惡惡惠 惡惻愕 悋惴 愕悋 悛惷 愀ﾙ 悴愀 (愕ﾘ) 擯愀慍慍. 悋悋惺 悋悋惠 惆惘 悋悋惆悋 悋惷惘惡惴 (忰 惡 忰ﾙ) 慍惷 惡惡慍悋 慍 擯ﾙ 惡惡惠 拆愀慍悋悵惠 愕: 惡惡惠 悋惡惠 )(Provincial 惡惡惠 愀惺 )(Federal 惡愕 (2) 惡ﾙ 惡惡惠 惡惡慍悋 悋惴惡惷 慍悋惷慍 慍惷悛愕惡 惡惡惠 愡惡惡惷惠愕惠 悋惴 慍惷悛愕惡 惡惡惠 慍愕 拆愕 悋惴 愕愀 惺惡 愀惡ﾘ警. 悴愕 惡惡惠 惡愀 慍惷悛愕 愕ﾘж 4002-0102 4002 5002 6002 7002 8002 9002 0102 愕惠 悋 慍惷悛愕 愀ﾙ 惡惡惠 079,04$ 627,04$ 588,73$ 871,73$ 873,63$ 595,53$ 000,53$ 愀悽 惡惡惠 %00.51 %00.51 %00.51 %00.51 %52.51 %00.51 %00.61 愕惠 慍 慍惷悛愕 愀ﾙ 惡惡惠 179,04$ 627,04$ 488,73$ 971,73$ 873,63$ 595,53$ 000,53$ 愀悽 惡惡惠 %00.22 %00.22 %00.22 %00.22 %00.22 %00.22 %00.22 愕惠 愕ﾙ 慍惷悛愕 愀ﾙ 惡惡惠 970,54$ 218,44$ 514,74$ 035,64$ 925,54$ 945,44$ 408,34$ 愀悽 惡惡惠 %00.62 %00.62 %00.62 %00.62 %00.62 %00.62 %00.62 惡惶 悋惴 慍惷悛愕 愀ﾙ 惡惡惠 220,721$ 462,621$ 481,321$ 788,021$ 582,811$ 37,511$ 408,311$ 愀悽 惡惡惠 %00.92 %00.92 %00.92 %00.92 %00.92 %00.92 %00.92
- 3. 悋悋惠 惡惘 惆惘悛悵 悋愆悽悋惶 忰 慍惷 愕惡 0102 惡惡惠 惡愀 慍惷悛愕 悋惷惘惡惴 忰 惡 惷愀忰 悴愕 ﾙ 惡ﾘ荷 惡 慍惷悛愕 愕惡悋 惷愀愕 惡惡慍悋悧 慍惷 愕惡 0102 惠惡 惡愃 283/01 慍悋惷 惡惡慍悋 惡惡惷愕 悋惴 拆愀慍悋悵惠 惡惡惠 惻惡 惡惡惷愕. 悋惴 283/01 惠惡 079/04 慍惷悛愕 愕惡悋 愀ﾙ 愀悽 51% 惷ﾘ 惻 惡惡惠 惡愀 慍惷悛愕 慍惷悛愕 愕惡悋 079/04 慍悋惷 惡惡慍悋 惻惡慍 8854 慍悋惷 擯愀慍慍. 悋惴 079/04 惠惡 149/18 慍悋惷 惡惡慍悋 慍惷悛愕 愕惡愕 愀ﾙ 愀悽 22% 惷ﾘ 惻 愕 149/18 慍悋惷 慍惷悛愕 愕惡悋 慍悋惷慍 惡惡愕 惻惡慍 10631 慍悋惷 惡惡惠 惡拆愀慍悋惴慍. 悋惴 惡愃 149/18 惠惡 220/721 慍悋惷 慍惷悛愕 愕惡悋 愀ﾙ 愀悽 62% 惡惡悋惠愀 悋惴 慍惷悛愕 愕惡悋 220/721 愀ﾙ 愀悽 92% 擯愀慍慍. 惡 愡惡惡惷惠 慍擯愀 愕 慍惷 愕惡 0 102 惻惡慍 000/041 慍悋惷 惡惡慍悋 慍惷悛愕 愀ﾙ 惡惡惠 慍悋惷慍 惡惡惠 惡 惷愀忰 愆 忰惡愕惡 惷ﾘ. (10 / 382 0) (40 / 970 10 / 382) %15 (81/ 941 40 / 970) %22 (127 / 021 81/ 941) %26 680,92 (140 / 000 127 / 021) %29 盾 愀悽 悗惓愀 惡惡惠 7 / 02% 29,086 140 / 000 盾 悋悋惠 惡惘 悽惘悵 悽悵悋惠 悋悋 ) (Goods Sale tan 悋 擯ﾙ 惡惡惠惡 愡悋 ﾘ支 惡惡惠 惡愀 愡愀 惡惡惷愕 慍惷 惡惡慍悋 惡 惡惡 (Provincial Sale tan) PST惻愀 惡惡惷愕. 惠悋惘悽 悋悋惠 惡惘 惘愆 惆惘 悋悋惆悋 惡惡惠 惡愀 愀愆 惡悋 悵愕惡惠 ) (GSTﾘ 惡惡惠 惡愀 悋惷惴愆 悋惺慍 惡惡惷愕 悋惴 惠惡惷惆 1/1/1991 慍惷 惴惡 悛惡惡 惡愀悋惡 ﾙ愀 (惘愕惠惴愀) 愀 愕ﾙ (惴愀 悋ﾘ 悋惠愡惡慍) 惡 悴ﾘ 悛愕. GST慍惷 悋愃 悴惡擯惺 惡惡惠 惡愀 愀愆 惡惷悵惡悴惡惠 惻惡慍 31% 惡ﾘ 惷愕. 悋惴 1/1/8002 愀悽 GST惡愀悋 惡惡惠惡 惡惡慍悋 惻惡慍 5% 慍惷 惴愀 擯愀惠 惷愕. 悋惡惠惡 ﾙ悋悋愕惡惠惡 ﾘ愀悋惺 ﾙ惡愕愕 慍惠 惡惡慍悋 惡惡惠惡 悵ﾘ 惷悋 惠悴愃 惡 愃ﾘ禁 Harmonized Sales Tan HST惡惡 愀悽 31% 慍惷悛惷慍莍愕. 悋悋惠 惡惘 惘愆 悋悋 悽悵悋惠)(Sales tones in Canada 慍惷 惡惡慍悋 愕 ﾙ 惡惡惠 惡愀 愀愆 惡悋 悵愕惡惠 悴ﾘ 慍悋惷慍: 1- 惡惡惠 惡愀 愀愆 悋惡惠 )Provincial Sales Tan (PST
- 4. 2- 惡惡惠 惡愀 愀愆 惡悋 悵愕惡惠)Good & Services Tax (GST 3- 惡惡惠 惡擯 愕惡惴 愀愆 愀惡惡 惡惡惠 惡愀 悋惷惴愆 悋惺慍 慍惷 悴惡 惡惡惷愕 )Harmonized Sales Tax (HST 慍惠 BC悋惴 1/7/0102 惡ﾙ 悋悵惶 惡惡惠 惡擯 愕惡惴 愀愆 ) (HST惷悋 惡 悋悴愀悋 慍惷悵ﾘз愕 悛惷慍 悋 惡惡惠 悴惡擯惺 PST GST悵ﾘз愕 惷愕. ﾘж 愃惶悋悧 愕ﾘ椅 惡惡愕 惶 ﾘ荷惡 悋惴 拆愀慍悋悵惠 惡惡惠 惡愀 愀愆 惻惡 愕惠愕. ﾘ禁惡惡 悋 愀ﾙ 愀悽 惡惡惠 01% 愕惡愀 愡ﾙ 愀ﾙ 愀悽 惡 7 慍惷愃愕 惠惡 01 慍惷愃愕 惠 悵愀愕 惷ﾙ愕. 惡愕 愀悽 惡 HST GST慍惷 愕ﾘж 惘惠 惡惺悵 悋慍 3/4/7991 惡惺悵 悋慍 13/21/0991 惡 悋慍 1/1/8002 悋 惡惺悵 悋慍 1/1/8002 惡 悋慍 1/7/6002 惡惺悵 悋慍 03/6/8002 惡 悋慍 1/7/6002 悋悋惠 _ 7% 6% 5% GST 51% _ 41% 31% HST 惷惡 7% 惡惡惠 惷惡 6% 惡惡惠 惷惡 5% 惡惡惠 慍惷愕 _ 慍惠 慍惠 8% 惡惡惠 悋惡惠 8% 惡惡惠 悋惡惠 8% 惡惡惠 悋惡惠 悋愕 惘悽 悋悋惠悋 惡惘 惘愆 惆惘 悋悋惠悋 悽惠 悋悋惆悋 Province HST GST PST Total Tax Alberta %5 %5 British Columbia %5 %7 %21 Manitoba %5 %7 %21 New Brunswick %31 %31 Newfoundland and %31 %31 Labrador Nova Scotia %31 %31 Ontario %5 %8 %31 Prince Edward Island %5 %01 %5.51 Quebec %5 %5.7 %578.21 Saskatchewan %5 %5 %01 * In Qu辿bec and PEI, PST is calculated on the total price including GST
- 5. 惡惡惠 忰愕慍 惠惡慍 慍惷愃愕 慍惷悛愕 慍惠 惡惡慍悋 惷悋 惠愀 慍愕. 惡惡惠惡 慍惠 (愕惷悋) 惡 愕 悋慍悋惷 惡惡惠 惡惡慍悋 悴愃悛惷 惷ﾘ. CRA 惡惡惠惡 悋愕惠惡 惷悋 惺 悴愃悛惷 惡 悛惡 惠惘愡惺 慍愕. Requisitioned Reiterate Savings) =PRSP 惡 惡愀惡 拆愕悋愕悋惴 惡惡惴愀愕惠擯 悴惡惴 (惓惡惠 惷愕) ﾘ 悋愕惠 惠ﾘз 惻惡慍 悛 惷悋 愀惡 惡ﾙ 悋惴 慍惷悛愕 愀ﾙ 惡惡惠 愕愀 ﾘ 惠惡 惻惠 惡惡惠 慍惷 悛愕 愡惡 悋愀悋慍 擯愀慍慍. 悴悵 悋愕 悋 惘悽悋 悋悋惠 悵惘悋 惆惘 擧悋悋惆悋 / 9002 - 1002 9002 8002 7002 6002 5002 4002 3002 2002 1002 $ 627,04 $ 588,73 $ 871,73 $ 873,63 $ 595,53 $ 000,53 $ 381,23 $ 776,13 $ 457,03 惡悽愆 悋 悋慍 惆惘悛悵 愆 悋悋惠 00.51% 00.51% 00.51% 52.51% 00.51% 00.61% 00.61% 00.61% 00.61% 惘悽 悋惡 悋惺悋 $ 627,04 $ 488,73 $ 971,73 $ 873,63 $ 595,53 $ 000,53 $ 581,23 $ 776,13 $ 557,03 惡悽愆 惆 悋慍 惆惘悛悵 愆 悋悋惠 00.22% 00.22% 00.22% 00.22% 00.22% 00.22% 00.22% 00.22% 00.22% 惘悽 悋惡 悋惺悋 $ 218,44 $ 514,74 $ 035,64 $ 925,54 $ 945,44 $ 408,34 $ 082,04 $ 646,93 $ 194,83 惡悽愆 愕 悋慍 惆惘悛悵 愆 悋悋惠 00.62% 00.62% 00.62% 00.62% 00.62% 00.62% 00.62% 00.62% 00.62% 惘悽 悋惡 悋惺悋 ######## ######## ######## ######## ######## ######## ######## ######## ######## 惡惘悋 惆惘悛悵 愆 悋悋惠 悋慍悋惆 惡惘 00.92% 00.92% 00.92% 00.92% 00.92% 00.92% 00.92% 00.92% 00.92% 惘悽 悋惡 悋惺悋 悴悵 悋愕 悋 惘悽 悋悋惠 惡惘 惆惘悛悵 悋愆悽悋惶 忰 惆惘 悋愕惠悋 惡惘惠愆 擧惡悋 / 9002 - 1002 9002 8002 7002 6002 5002 4002 3002 2002 1002 $ 617,53 $ 610,53 $ 793,43 $ 557,33 $ 160,33 $ 674,23 $ 356,13 $ 421,13 $ 484,03 惡悽愆 悋 悋慍 惆惘悛悵 愆 悋悋惠 60.5% 60.5% 07.5% 50.6% 50.6% 50.6% 50.6% 50.6% 03.7% 惘悽 悋惡 悋惺悋 $ 717,53 $ 710,53 $ 793,43 $ 657,33 $ 260,33 $ 874,23 $ 556,13 $ 521,13 $ 584,03 惡悽愆 惆 悋慍 惆惘悛悵 愆 悋悋惠 07.7% 07.7% 56.8% 51.9% 51.9% 51.9% 51.9% 51.9% 05.01% 惘悽 悋惡 悋惺悋 $ 185,01 $ 373,01 $ 091,01 $ 000,01 $ 497,9 $ 126,9 $ 773,9 $ 122,9 $ 130,9 惡悽愆 愕 悋慍 惆惘悛悵 愆 悋悋惠 05.01% 05.01% 01.11% 07.11% 07.11% 07.11% 07.11% 07.11% 07.31% 惘悽 悋惡 悋惺悋 $ 475,71 $ 032,71 $ 529,61 $ 016,61 $ 862,61 $ 089,51 $ 575,51 $ 513,51 $ 000,51 惡悽愆 悋惘 悋慍 惆惘悛悵 愆 悋悋惠 92.21% 92.21% 00.31% 07.31% 07.31% 07.31% 07.31% 07.31% 07.51% 惘悽 悋惡 悋惺悋 $ 885,99 $ 636,79 $ 909,59 $ 121,49 $ 581,29 $ 555,09 $ 062,88 $ 587,68 $ 000,58 惡惘悋 惆惘悛悵 愆 悋悋惠 悋慍悋惆 惡惘 07.41% 07.41% 07.41% 07.41% 07.41% 07.41% 07.41% 07.41% 07.61% 惘悽 悋惡 悋惺悋
- 6. 忰悵悋擧惓惘 惡悋愃 RRSP RPP愕悋惠 0102 - 5991 )2(RPP )1(RRSP 愕悋 $ 005,51 $ 005,41 5991 6991- $ 005,31 $ 005,31 2002 $ 005,51 $ 005,41 3002 $ 005,61 $ 005,51 4002 $ 000,81 $ 005,61 5002 $ 000,91 $ 000,81 6002 $ 000,02 $ 000,91 7002 $ 000,12 $ 000,02 8002 $ 000,22 $ 000,12 9002 - $ 000,22 0102 (1) - RRSP愀慍忰 拆愕 悋惆悋愕 惡悋愕愆愕惠擯 (2)- - RPP愀慍忰 惡悋愕愆愕惠擯 悴悵 悋愕 悋 惘悽 悋悋惠 惡惘 惆惘悛悵 愆惘擧惠悋 惆惘 悋愕惠悋 惡惘惠愆 擧惡悋 / 2102 - 3002 2102 1102 0102 9002 8002 7002 6002 5002 4002 3002 00.51 05.61 00.81 00.91 05.91 21.22 21.22 21.22 21.22 21.42 惺//P&M愕慍悋 擯悵悋惘 00.11 00.11 00.11 00.11 00.11 21.31 21.31 21.31 21.31 21.31 愆慍擧惠悋 擧擧 惆惘悋 76.43 76.43 76.43 76.43 76.43 97.53 97.53 97.53 97.53 97.53 愕慍悋 擯悵悋惘 - CCPC 00.01 00.01 05.01 00.11 00.21/ 00.11 00.21 00.21 05.31/ 00.21 05.31 05.31 惺//P&M愕慍悋 擯悵悋惘 惡慍惠愆 擧惡悋 05.2 05.2 05.2 05.2 05.4/ 05.3/05.2 05.4 05.4 05.4 05.4 05.4 愆慍擧惠悋 擧擧 :P&M愆慍擧惠悋 惠惆 拆慍惆悋愕愆擯慍 :CCPC愆慍擧惠悋 悽惶惶 惠忰惠 擧惠慍 愆慍惆悋 擧悋悋惆悋 Dayarayan Management & Consulting Services LTD 3112 West.12th.Street.North Vancouver British Columbia V7M1N Canada 4073-689-4061 :Tel :Fax: 1604-960-1216 Web: www.dayarayan.ca Email info@dayarayan.com