公司报税

1、税务授权：委托关系确立后，请完成对我们的税务授权。具体步骤请看指引：税务授权。已经授权的客户，可以省去本步骤；

2、注册Portal：我们已经采用全新的报税系统，附带Portal功能，我们免费给予VIP和公司客户使用。具体步骤请看指引：注册Portal。已经注册的客户，可以省去本步骤；

3、提交数据：上传公司财务数据和银行对账单等资料到Portal(对应年份文件夹)，并电邮/电话告知我们数据已提交；

4、沟通结果：根据客户提供的数据，我们编制好报税表后发至Portal，并电邮告知客户，查看、修改、补充报税信息；

5、T183签名：客户对报税表没有异议后，在T183表格签名后上传至Portal；

6、通知收费：我们根据公司定价和实际工作量，向客户提交最终收费金额。如需发票或收据，请另行告知我们；

7、税表传送：收到已签名的T183表格和客户付款后，我们将报税表发至(Efile)税务局CRA，并将已经申报的报税表发至Portal，供客户以后查看和下载；

8、结清税款：客户根据报税结果和评税信，结清应付税款或查收应收退税，请看指引：支付税款。

1、无实际经营公司：请明确告知我们公司是inactive，需要做零申报，可以不提交财务数据；

2、极少运营公司：公司全年收付款少于50笔，可以用Excel表列示各项收支明细金额和资产负债项目明细金额，上传Portal后告知我们。有注册GST税号的公司，必须分别核算GST/HST进项和销项明细金额(下同)；

3、少量运营公司：公司全年收付款少于100笔，可以用《WAVE云会计》进行会计核算。把所有收支项目都输入后，导出科目余额表或者Trial Balance，上传Portal后告知我们；

4、中量运营公司：公司全年收付款少于1000笔，可以用《QBO云会计》进行会计核算。请提供online access，或者导出科目余额表或者Trial Balance，连同资产负债表和损益表一起，上传Portal后告知我们；

5、大量运营公司：公司全年收付款大于1000笔，一般会设立专职会计部门进行会计核算，相关报税事宜，请单独沟通；

6、需要我们整理财务数据的公司，根据数据的复杂性、数据量等因素，我们会进行酌情收费。

1、ITC的时效性：从HST paid/payable日期4年内必须申报。如果原来没有注册，在注册的那一年必须尽早地把原来没注册时发生的ITC申报了，否则过期作废(line 108 of GST 34)。

2、在注册税号前购买的资产如何计算ITC：使用基本税额公式(basic tax content formula)确定符合条件的 ITC 金额-->>(A−B)×D/C​-->>

• A: The total GST/HST paid on the original purchase of the property, plus any tax paid on improvements made since.

• B: Any amounts of GST/HST that were previously recoverable (e.g., through a rebate or remission), other than an ITC.

• C: The fair market value of the property on the day the company became a GST/HST registrant(需要评估报告).

• D: The original cost of the property plus the cost of any improvements.

3、Commercial Use: If the building is used exclusively (90% or more) for commercial activities, you can generally claim a full ITC. Change by 10% or more-->>recaptured ITC/unrecovered tax as a special ITC.

Related Corporations

A related corporation relationship is a broad concept that determines whether two parties are dealing with each other at arm's length. The Canada Revenue Agency (CRA) deems related persons to not be dealing at arm's length. This relationship is based on a series of tests involving blood relationships, marriage, common-law partnerships, and control of corporations.

• Definition: The definition of a related person is found in section 251 of the Income Tax Act. It is a factual determination based on family relationships or direct control of a corporation.

• Key Criterion: The primary factor is whether a person (or a group of people) has control over the corporation or is related to a person who does.

  • Examples:

    • A person who controls a corporation is related to that corporation.

    • A corporation is related to another corporation if they are both controlled by the same person or group of persons.

    • Two corporations are related if one person controls one corporation and is related to the person who controls the other.

• Purpose: The concept of related parties is used to prevent tax avoidance through non-arm's length transactions. For instance, it can affect the tax treatment of asset sales or loans between related entities.

Associated Corporations

An associated corporation relationship is a narrower, more specific designation under the Income Tax Act. The main purpose of this designation is to limit the tax benefits available to a group of corporations that are controlled by the same person or group of persons.

• Definition: The rules for associated corporations are found in section 256 of the Income Tax Act. A corporation is considered associated with another if it meets one of six conditions. These conditions are based on control and cross-ownership of shares.

• Key Criterion: The rules are a direct extension of the related party rules but with specific ownership and control tests. The most common conditions for association are:

  1. One corporation controls the other.

  2. Both corporations are controlled by the same person or group of persons.

  3. Each corporation is controlled by a person, and one of those persons is related to the person controlling the other corporation, and at least one of those persons owns at least 25% of the shares of the other corporation.

• Purpose: The most significant implication of being associated is that the corporations must share one small business deduction limit 💰. Without this rule, taxpayers could create multiple corporations to access the small business deduction for each one, which would reduce the overall tax paid on their active business income. The small business deduction reduces the federal tax rate on the first $500,000 of qualifying active business income.