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税务审核(Review)和税务审计(Audit)的区别

CRA Review

A CRA review is a more routine and less intensive process. It is a simple check to ensure that the information you provided on your tax return is correct and supported by documentation.

• Scope: A review typically focuses on specific, limited aspects of your return, such as a particular deduction or credit you claimed. For example, they might ask for receipts to verify medical expenses, childcare costs, or moving expenses.

• Trigger: Your return might be selected for a review for a variety of reasons, including random selection, discrepancies between the information you filed and what third parties (like your employer or bank) reported, or if your claims are unusually high compared to similar taxpayers.

• Process: The CRA will send you a letter requesting specific documentation to support your claims. The process is usually handled through the mail or your CRA My Account. It is generally a quicker process than an audit.

• Types of Reviews: There are several types of reviews, such as a Pre-assessment Review (before you receive your Notice of Assessment) and a Processing Review (after you receive your Notice of Assessment).

CRA Audit

An audit is a much more comprehensive and in-depth examination of your tax affairs. It is a more serious matter that can lead to significant adjustments and potential penalties.

• Scope: An audit is a thorough examination of your books and records to verify that all reported income, deductions, and credits comply with the law. It can cover multiple tax years and often involves a detailed look at your entire financial situation.

• Trigger: Audits are typically triggered by a higher-risk assessment. This can be based on factors like a history of non-compliance, business activities with a high potential for unreported income (e.g., cash-based businesses), or significant inconsistencies that cannot be resolved through a simple review.

• Process: An audit is a more formal process. An auditor will be assigned to your case and may contact you by phone or mail to schedule a meeting. This can be a "desk audit" where you send in documents, or a more involved "on-site audit" at your home, business, or your representative's office. The auditor will ask detailed questions and may request a wider range of documents, including bank statements, invoices, and ledgers.

Key takeaway: A review is a routine verification of a specific item, while an audit is a full-scale investigation of your tax compliance. A review may, in some cases, lead to a full audit if the CRA is not satisfied with the information you provide.

如何应对税务审核和税务审计

The way you handle a CRA review or audit can significantly impact the outcome. The following steps apply to both, but are especially critical for an audit.

1. Don't Panic and Act Promptly:

Receiving a letter from the CRA can be intimidating, but it's crucial to stay calm. Never ignore a CRA request. There are strict deadlines for responding, and failing to do so will result in the CRA adjusting your tax return based on the information they have, which will likely result in a tax reassessment and potentially taxes owing.

2. Understand the Request:

Carefully read the letter to understand what the CRA is asking for. Note the reference number, the specific tax year(s) and the exact documents requested. If you are unsure, you can call the number provided in the letter to get clarification.

3. Gather Your Documents:

This is the most important step. Collect all the requested documents and receipts. It's essential to be organized. If you can't find a specific document, provide a written explanation. For a review, this might be a few specific receipts. For an audit, you'll need to prepare all relevant financial records for the years being examined.

4. Be Professional and Cooperative:

Communicate with the CRA respectfully and professionally. An auditor or reviewer is simply doing their job. Cooperating will make the process smoother and faster.

5. Consider Professional Help:

If the request is complex or you feel overwhelmed, it is highly recommended to seek professional help. An accountant or tax professional can:

• Help you understand the CRA's request.

• Organize your documents.

• Communicate with the CRA on your behalf.

• Ensure you only provide the information that is requested and nothing more.

• Advise you on your rights as a taxpayer.

• Represent you during meetings or phone calls with the CRA.

6. Provide Only What is Requested:

When sending documents to the CRA, only provide the information they have specifically asked for. Do not volunteer extra information or documents unless they are directly relevant to the request.

7. Keep a Record:

Keep a detailed log of all your communications with the CRA, including dates of phone calls, names of the agents you spoke with, and copies of all documents you send. This is invaluable if a dispute arises.

8. Review the Findings:

At the end of the process, the CRA will send a Notice of Reassessment if they make any changes to your return. Review this document carefully. If you disagree with the adjustments, you have the right to file an objection and appeal the decision.

税务局对公司和商业用零排放汽车是通过不同的折旧类别和加速折旧进行激励的，不同的汽车类别和购置时间适用不同的规定。

1、适用的汽车类别：纯电动汽车、纯氢动力汽车和电池容量至少为 7 千瓦时的插电式混合动力汽车，并且必须是在 2019 年 3 月 18 日至 2028 年之前购置 ；

2、适用的折旧类别：

• Class 54 (30% 折旧率)：适用于原本归类为第 10 类或 10.1 类的零排放乘用车;

• Class 55 (40% 折旧率)：适用于原本属于第 16 类财产的零排放车辆，例如出租车、租赁车辆和货运卡车;

• Class 56 (30% 折旧率)：适用于不属于第 54 类或第 55 类的零排放汽车设备和车辆，例如无轨电车。

3、加速折旧(购置第1年可抵扣比率)：

• 100% 抵扣：适用于 2019 年 3 月 18 日之后和 2024 年之前购买的汽车;

•  75%  抵扣：适用于 2024 年和 2025 年购买的汽车；

•  55% 抵扣：适用于 2026 年和 2027 年购买的汽车；

•  零抵扣：自 2028 年起，恢复为正常的适用于零排放汽车的折旧率。

4、成本上限：对于2024和2025年购置的Class 54零排放乘用车，成本上限为$61,000，加上GST/HST。

1、量入为出：日常财务支出以日常财务收入为依据。任何财务开销都不会突破财务收入的界限。全年财务收支都会达到收支平衡，或者略有盈余。

2、开源节流：不断学习，与时俱进。增加收入渠道，减去不必要的开支项目。不能减去的项目，则尽量减少该项目的开支金额。开源优先于节流，资源应集中在开源方面。在经济不景气年代，加大对节流的关注。

3、充足备用资金：在储蓄账户存入相当于三到六个月的开支，随时准备应对失业、医疗紧急情况或汽车维修等特发情况。有了财务紧急缓冲带，使日常生活不慌不忙，有序向前。

4、多种收入来源：除了努力工作外，应该善于利用投资策略，建立投资组合，例如股息股票、股息交易所交易基金（ETF）、房地产投资信托和年金等，实现多种收入来源，切记"鸡蛋不要放在一个篮子里"。

5、清晰财务愿景：财务状况良好的人不会仅仅为了储蓄而储蓄，他们会设定清晰目标，以保持动力，并作为他们人生的路线图。这些目标可以是短期目标，例如筹集应急资金或还清信用卡债务，也可以是长期目标，例如购房或提前退休。每周一到两次，坐下来回顾自己的支出，追踪储蓄目标，并调整预算，确保你仍在朝着目标前进。

6、明智财税规划：即使你现在只想着增强财务实力，也要考虑长远未来和遗产。这就是为什么财务状况良好的人会积极主动提前规划，与财税顾问和保险代理人合作，帮助自己为退休及以后的生活做好准备。拥有合适的人寿保险、健康保险和长期护理保险，对于保护自己和亲人的财务安全至关重要。遗产规划，例如设立遗嘱或信托，对于那些希望建立财务遗产的人来说也至关重要。

这些天，有个客户跟我说，他的公司持有的几个收租物业都已经出售了，公司会在近期内注销。由于银行每月都收取账户管理费，为避免无效开支，想在近期关闭银行账户。并问我，除了下载银行对账单，还有什么事情需要注意的。

这件事情看似简单，其实是在公司存续运营过程中非常重要的事项，不是一件小事。公司银行账户不要轻易地去关闭。

原因如下：

1、公司在注销前需要进行最后一次税务申报，并与税务局结清所有税款、利息和罚款等。公司可能有所得税、GST/HST、工资税等需要支付。如果之前有预付税款(instalment)，可能会有退税。如果ERDTOH/NERDTOH等账户有余额，在公司进行最后利润分配(“清盘股息”)时，可能也有退税。如果已经注销了银行账户，将会无从支付你的税款或者无法收取税局给你的退税，为结清与税局的债权债务造成障碍。没有收取的退税将会退回给税务局，以后想追回就很难了。

2、公司在注销前需要从公司银行账户支付公司注销环节的费用，包括公司年检费、公司注销费、律师顾问费、会计师费、以及电话网路费、物业管理费等以前没有结清的账单等。

3、公司是与其所有者分离的法律实体。只要公司未正式解散，它将继续存在。关闭银行账户并不意味着公司解散。加拿大税务局和其他政府机构仍会将该公司视为活跃公司，并要求其提交纳税申报表。关闭银行账户，除了可以节省每月的银行账户管理费外，没有任何其他好处。

4、出售房产并偿还所有债务后，公司剩余的资金需要分配给股东。此分配称为“清盘股息”，必须在T5税单上正确申报，需要银行账户来完成这笔最终交易并缴纳所有相关税款。

如需帮助，请联系我们。

现在经济大环境不好，生意难做，很多人在考虑注销自己的公司。但是注册容易注销难，注销公司不仅仅是去公司注册处办理一下注销手续，而是要考虑到方方面面。下面是公司注销前的清盘步骤：

1、出售房产并清偿所有债务：确保所有公司财产均已出售，所有公司债务均已全部清偿。

2、支付最终费用：使用公司银行账户支付所有最终费用，包括清盘所需的法律顾问费和会计费用。

3、提交最终纳税申报表T2 ：向税务局 (CRA) 提交截至公司解散日期的最终所得税申报表T2 。

4、分配剩余资产：将剩余资金作为最终股息分配给股东。公司需要向股东开具 T5 税单，股东在报税时据以申报股息收入。

5、清税证明：向税务局 (CRA) 索取清税证明(Tax Clearance Certificate）。该证明确认公司已支付所有税务债务，且税务局不再提出任何索赔。这样可以保护董事免于承担公司未来税务债务的个人责任。

6、解散公司：获得清税证明并完成所有财务事宜后，向政府负责公司注册业务的部门(公司注册处)办理公司注销手续。

7、关闭银行账户：完成上述所有步骤后，就可以安全地关闭公司银行账户。

如需帮助，请联系我们。