{"id":32377,"date":"2025-04-03T18:56:01","date_gmt":"2025-04-03T22:56:01","guid":{"rendered":"https:\/\/www.chinesepress.com\/2025\/04\/03\/%e6%b3%a8%e6%84%8f%ef%bc%81%e5%8a%a0%e6%8b%bf%e5%a4%a7%e7%a8%8e%e5%8a%a1%e5%b1%80%e6%9c%ac%e5%ad%a3%e6%8a%a5%e7%a8%8e%e9%87%8d%e7%82%b9%e6%9f%a5%e8%bf%99%e4%ba%9b%ef%bc%81\/"},"modified":"2025-04-03T18:56:01","modified_gmt":"2025-04-03T22:56:01","slug":"%e6%b3%a8%e6%84%8f%ef%bc%81%e5%8a%a0%e6%8b%bf%e5%a4%a7%e7%a8%8e%e5%8a%a1%e5%b1%80%e6%9c%ac%e5%ad%a3%e6%8a%a5%e7%a8%8e%e9%87%8d%e7%82%b9%e6%9f%a5%e8%bf%99%e4%ba%9b%ef%bc%81","status":"publish","type":"post","link":"https:\/\/www.chinesepress.com\/pre\/archives\/32377","title":{"rendered":"\u6ce8\u610f\uff01\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u672c\u5b63\u62a5\u7a0e\u91cd\u70b9\u67e5\u8fd9\u4e9b\uff01"},"content":{"rendered":"

\u6bcf\u5e74\uff0c\u52a0\u62ff\u5927\u5c40 (CRA) \u90fd\u4f1a\u9488\u5bf9\u7279\u5b9a\u7684\u6d3b\u52a8\u3001\u6295\u8d44\u4ea4\u6613\u548c\u6536\u5165\u6765\u6e90\u8fdb\u884c\u5ba1\u67e5\uff0c\u8fd9\u4e9b\u56e0\u7d20\u66f4\u6709\u53ef\u80fd\u5f15\u8d77\u7a0e\u52a1\u5c40\u7684\u5173\u6ce8\uff0c\u4ece\u800c\u89e6\u53d1\u6240\u5f97\u7a0e\u5ba1\u67e5\u6216\u5ba1\u8ba1\u30022025\u5e74\u7eb3\u7a0e\u5b63\u5373\u5c06\u6765\u4e34\uff0c\u7a0e\u52a1\u4e13\u5bb6\u548c\u987e\u95ee\u4eec\u8868\u793a\uff0c\u4eca\u5e74\u7684\u5ba1\u8ba1\u91cd\u70b9\u4f9d\u65e7\u96c6\u4e2d\u5728\u4e00\u4e9b\u7279\u5b9a\u9886\u57df\u3002<\/p>\n

\n<\/figure>\n

\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u53d1\u8a00\u4ebaNina Ioussoupova\u8868\u793a\uff0c\u867d\u7136\u4e00\u4e9b\u5ba1\u8ba1\u91cd\u70b9\u6bcf\u5e74\u6709\u6240\u4e0d\u540c\uff0c\u4f46\u67d0\u4e9b\u9886\u57df\u4f1a\u6301\u7eed\u6210\u4e3a\u5173\u6ce8\u7684\u7126\u70b9\uff0c\u5305\u62ec\u9ad8\u51c0\u503c\u4eba\u7fa4\u7684\u7a0e\u52a1\u7b79\u5212\u3001GST\/HST\u9000\u7a0e\u95ee\u9898\u3001\u623f\u5730\u4ea7\u4ea4\u6613\u4ee5\u53ca\u6570\u5b57\u5e73\u53f0\u7ecf\u6d4e\u3002<\/p>\n

\u6839\u636e\u300a\u73af\u7403\u90ae\u62a5\u300b\u7684\u62a5\u9053\uff0c\u591a\u4f26\u591aCrowe Soberman LLP\u7a0e\u52a1\u5408\u4f19\u4ebaAaron Schechter\u6307\u51fa\uff0c\u8fd1\u51e0\u4e2a\u6708\u7a0e\u52a1\u5ba1\u8ba1\u6709\u6240\u589e\u52a0\uff0c\u8fd9\u53ef\u80fd\u662f\u7531\u4e8e\u7a0e\u52a1\u5c40\u52a0\u5927\u4e86\u8d44\u6e90\u6295\u5165\u3002\u6839\u636e\u7a0e\u52a1\u5c40\u7684\u6570\u636e\u663e\u793a\uff0c\u57282023-24\u8d22\u5e74\uff0c\u7a0e\u52a1\u5c40\u8fdb\u884c\u7684\u5408\u89c4\u884c\u52a8\u8fbe\u5230\u4e86\u8fd196,000\u6b21\uff0c\u8fdc\u9ad8\u4e8e2022-23\u8d22\u5e74\u768462,660\u6b21\u3002<\/p>\n

BMO Private Wealth\u526f\u603b\u88c1\u517c\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1\u603b\u76d1John Waters\u8868\u793a\uff0c\u8bb8\u591a\u987e\u95ee\u5e76\u4e0d\u76f4\u63a5\u53c2\u4e0e\u5ba2\u6237\u7684\u5ba1\u8ba1\u8fc7\u7a0b\uff0c\u4f46\u4ed6\u4eec\u5728\u4e86\u89e3\u7a0e\u52a1\u53d1\u5c55\u60c5\u51b5\u3001\u7ef4\u62a4\u62a5\u544a\u548c\u7533\u62a5\u8d23\u4efb\u7b49\u65b9\u9762\u8d77\u5230\u4e86\u91cd\u8981\u4f5c\u7528\u3002\u4ed6\u8fd8\u63d0\u5230\uff0c\u4e86\u89e3\u5ba2\u6237\u7684\u6536\u5165\u6765\u6e90\u548c\u98ce\u9669\u6c34\u5e73\u6709\u52a9\u4e8e\u53ca\u65f6\u53d1\u73b0\u6f5c\u5728\u95ee\u9898\u3002<\/p>\n

\n<\/figure>\n

\u4ee5\u4e0b\u662f\u7a0e\u52a1\u4e13\u5bb6\u76ee\u524d\u5173\u6ce8\u7684\u51e0\u4e2a\u5ba1\u8ba1\u9886\u57df\uff1a<\/p>\n

1. HST\u5efa\u7b51\u5546\u5ba1\u8ba1<\/strong><\/p>\n

\u591a\u4f26\u591a\u8d1d\u5c14\u7a0e\u52a1\u54a8\u8be2\u516c\u53f8\uff08Bell Tax Advisory\uff09\u521b\u59cb\u4eba\u8a79\u59c6\u65af\u00b7\u8d1d\u5c14\u6307\u51fa\uff0c\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u8fd1\u5e74\u6765\u5bf9\u623f\u5730\u4ea7\u884c\u4e1a\uff0c\u7279\u522b\u662fHST\u5efa\u7b51\u5546\u8fdb\u884c\u4e86\u4e25\u683c\u7684\u5ba1\u8ba1\u3002<\/p>\n

\u5728\u9500\u552e\u65b0\u623f\u6216\u8fdb\u884c\u5927\u4fee\u65f6\uff0c\u5efa\u7b51\u5546\u5fc5\u987b\u6309\u5e94\u7a0e\u9500\u552e\u989d\u6536\u53d6\u5e76\u7f34\u7eb3GST\/HST\u3002\u5982\u679c\u5efa\u7b51\u5546\u5c06\u623f\u5c4b\u51fa\u79df\u6216\u81ea\u7528\uff0c\u5219\u9700\u6309\u516c\u5e73\u5e02\u573a\u4ef7\u503c\u7f34\u7eb3GST\/HST\u3002\u8d1d\u5c14\u5148\u751f\u63d0\u9192\uff0c\u7a0e\u52a1\u5c40\u901a\u5e38\u4f1a\u5047\u8bbe\u4ece\u4e8b\u5efa\u7b51\u4e1a\u7684\u4eba\u58eb\u4e3a\u5efa\u7b51\u5546\uff0c\u5e76\u53ef\u80fd\u5728\u5ba1\u8ba1\u65f6\u53d1\u73b0\u9057\u6f0f\u7a0e\u6b3e\u3002<\/p>\n

\u636e\u7a0e\u52a1\u5c40\u62a5\u544a\uff0c\u4ece2023\u5e744\u6708\u52302024\u5e743\u6708\uff0c\u7a0e\u52a1\u5c40\u5171\u5b8c\u6210\u4e862270\u4efd\u4e0eGST\/HST\u548c\u623f\u5c4b\u5efa\u7b51\u76f8\u5173\u7684\u5ba1\u8ba1\u6587\u4ef6\uff0c\u5e76\u8bc4\u4f30\u4e862.094\u4ebf\u52a0\u5143\u7684\u7f5a\u6b3e\u3002<\/p>\n

2. \u5916\u6c47\u6536\u76ca\u548c\u635f\u5931<\/strong><\/p>\n

Schechter\u5148\u751f\u63d0\u5230\uff0c\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u8fd1\u5e74\u6765\u5bf9\u5916\u6c47\u4ea4\u6613\u4ea7\u751f\u7684\u6536\u76ca\u548c\u635f\u5931\u8fdb\u884c\u4e86\u66f4\u591a\u5ba1\u67e5\u3002\u7eb3\u7a0e\u4eba\u5728\u5904\u7f6e\u8d44\u4ea7\u5e76\u5b9e\u73b0\u8d44\u672c\u6536\u76ca\u6216\u635f\u5931\u65f6\uff0c\u7a0e\u52a1\u5c40\u5c06\u5224\u65ad\u8fd9\u4e9b\u6536\u76ca\u662f\u5426\u5e94\u6309\u8d44\u672c\u6536\u76ca\u7a0e\u7387\uff0850%\uff09\u5f81\u7a0e\uff0c\u8fd8\u662f\u5e94\u6309\u5168\u989d\u5f81\u7a0e\u6216\u6536\u5165\u6263\u9664\u3002\u8fd9\u4e9b\u5ba1\u67e5\u4e0d\u4ec5\u9650\u4e8e\u623f\u5730\u4ea7\u548c\u8bc1\u5238\u4ea4\u6613\uff0c\u6700\u8fd1\u8fd8\u6269\u5c55\u5230\u5916\u6c47\u4ea4\u6613\u3002<\/p>\n

3. \u79bb\u5cb8\u8d44\u4ea7<\/strong><\/p>\n

\u8d1d\u5c14\u5148\u751f\u6307\u51fa\uff0c\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u5df2\u52a0\u5927\u4e86\u5bf9\u79bb\u5cb8\u8d44\u4ea7\u7684\u5ba1\u8ba1\u529b\u5ea6\u3002\u6839\u636e\u7a0e\u52a1\u89c4\u5b9a\uff0c\u52a0\u62ff\u5927\u5c45\u6c11\u82e5\u5176\u6d77\u5916\u8d44\u4ea7\u603b\u989d\u8d85\u8fc7100,000\u7f8e\u5143\uff0c\u5fc5\u987b\u63d0\u4ea4T1135\u8868\u683c\u3002\u672a\u6309\u89c4\u5b9a\u63d0\u4ea4\u6b64\u8868\u683c\u7684\u7eb3\u7a0e\u4eba\u53ef\u80fd\u9762\u4e34\u4e25\u5389\u7684\u5904\u7f5a\u3002\u8d1d\u5c14\u5148\u751f\u63d0\u9192\uff0c\u8bb8\u591a\u4eba\u5e76\u4e0d\u6e05\u695a\u8fd9\u4e00\u62a5\u544a\u8981\u6c42\uff0c\u53ef\u80fd\u56e0\u6b64\u53d7\u5230\u5ba1\u8ba1\u3002<\/p>\n

4. \u52a0\u5bc6\u8d27\u5e01\u6295\u8d44<\/strong><\/p>\n

\u52a0\u5bc6\u8d27\u5e01\u9886\u57df\u7684\u5ba1\u8ba1\u4e5f\u5f15\u8d77\u4e86\u7a0e\u52a1\u5c40\u7684\u9ad8\u5ea6\u5173\u6ce8\u3002\u8d1d\u5c14\u5148\u751f\u6307\u51fa\uff0c\u5c3d\u7ba1\u52a0\u5bc6\u8d27\u5e01\u4ea4\u6613\u770b\u4f3c\u9690\u853d\uff0c\u4f46\u52a0\u5bc6\u8d27\u5e01\u4ea4\u6613\u6240\u5fc5\u987b\u62a5\u544a\u8d85\u8fc710,000\u7f8e\u5143\u7684\u4ea4\u6613\u3002\u7a0e\u52a1\u5c40\u5df2\u638c\u63e1\u4e86\u8fd9\u4e9b\u4ea4\u6613\u6570\u636e\uff0c\u7eb3\u7a0e\u4eba\u4e0d\u80fd\u56e0\u6b64\u5ffd\u89c6\u5176\u7a0e\u52a1\u8d23\u4efb\u3002<\/p>\n

\u8d1d\u5c14\u63d0\u9192\u9053\uff1a\u201c\u8fd9\u4e0d\u4ec5\u4ec5\u662f\u4e2a\u95ee\u9898\u7684\u65f6\u95f4\u70b9\uff0c\u800c\u662f\u6700\u7ec8\u4e00\u5b9a\u4f1a\u88ab\u8ffd\u67e5\u5230\u3002\u201d<\/p>\n

5. \u5e73\u53f0\u7ecf\u6d4e<\/strong><\/p>\n

\u968f\u7740\u81ea\u8425\u804c\u4e1a\u548c\u96f6\u5de5\u7ecf\u6d4e\uff08\u5305\u62ec\u62fc\u8f66\u3001\u793e\u4ea4\u5a92\u4f53\u5f71\u54cd\u8005\u548c\u5728\u7ebf\u5e02\u573a\u5356\u5bb6\uff09\u7684\u5174\u8d77\uff0c\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u4e5f\u5c06\u8fd9\u4e9b\u9886\u57df\u7eb3\u5165\u4e86\u5ba1\u8ba1\u91cd\u70b9\u3002<\/p>\n

Waters\u5148\u751f\u6307\u51fa\uff0c\u968f\u7740\u7a0e\u52a1\u5236\u5ea6\u590d\u6742\u6027\u7684\u589e\u52a0\uff0c\u8bb8\u591a\u7eb3\u7a0e\u4eba\u672a\u610f\u8bc6\u5230\u8fd9\u4e9b\u65b0\u5174\u6536\u5165\u6765\u6e90\u7684\u62a5\u544a\u548c\u7a0e\u52a1\u8d23\u4efb\u3002\u4ed6\u8865\u5145\u9053\uff0c\u7a0e\u52a1\u5c40\u6b63\u5728\u91c7\u53d6\u66f4\u79ef\u6781\u7684\u884c\u52a8\uff0c\u4ee5\u786e\u4fdd\u8fd9\u4e9b\u9886\u57df\u7684\u7a0e\u6536\u5408\u89c4\u3002<\/p>\n

6. \u8f85\u52a9\u5408\u89c4\u8ba1\u5212<\/strong><\/p>\n

\u4e13\u5bb6\u63d0\u5230\uff0c\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u91c7\u7528\u9010\u6b65\u5347\u7ea7\u7684\u65b9\u6cd5\u6765\u89e3\u51b3\u4e0d\u5408\u89c4\u95ee\u9898\u3002\u81ea2022\u5e74\u542f\u52a8\u7684\u8f85\u52a9\u5408\u89c4\u8ba1\u5212\u4ee5\u6559\u80b2\u4e3a\u4e3b\uff0c\u65e8\u5728\u5e2e\u52a9\u7eb3\u7a0e\u4eba\u4e86\u89e3\u81ea\u5df1\u7684\u7a0e\u52a1\u8d23\u4efb\u5e76\u7ea0\u6b63\u9519\u8bef\u3002\u5230\u76ee\u524d\u4e3a\u6b62\uff0c\u7a0e\u52a1\u5c40\u5df2\u7ecf\u8054\u7cfb\u4e8618,000\u591a\u540d\u6d89\u53ca\u623f\u5730\u4ea7\u548c\u5730\u4e0b\u7ecf\u6d4e\u7684\u7eb3\u7a0e\u4eba\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u6bcf\u5e74\uff0c\u52a0\u62ff\u5927\u5c40 (CRA) \u90fd\u4f1a\u9488\u5bf9\u7279\u5b9a\u7684\u6d3b\u52a8\u3001\u6295\u8d44\u4ea4\u6613\u548c\u6536\u5165\u6765\u6e90\u8fdb\u884c\u5ba1\u67e5\uff0c\u8fd9\u4e9b\u56e0\u7d20\u66f4\u6709\u53ef\u80fd\u5f15\u8d77\u7a0e\u52a1\u5c40\u7684\u5173\u6ce8\uff0c\u4ece\u800c\u89e6\u53d1\u6240\u5f97\u7a0e\u5ba1\u67e5\u6216\u5ba1\u8ba1\u30022025\u5e74\u7eb3\u7a0e\u5b63\u5373\u5c06\u6765\u4e34\uff0c\u7a0e\u52a1\u4e13\u5bb6\u548c\u987e\u95ee\u4eec\u8868\u793a\uff0c\u4eca\u5e74\u7684\u5ba1\u8ba1\u91cd\u70b9\u4f9d…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[131],"tags":[],"class_list":["post-32377","post","type-post","status-publish","format-standard","hentry","category-canada"],"_links":{"self":[{"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/posts\/32377","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/comments?post=32377"}],"version-history":[{"count":0,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/posts\/32377\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/media?parent=32377"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/categories?post=32377"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/tags?post=32377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}