{"id":32787,"date":"2025-04-05T13:28:01","date_gmt":"2025-04-05T17:28:01","guid":{"rendered":"https:\/\/www.chinesepress.com\/2025\/04\/05\/cra%e4%bb%8a%e5%b9%b4%e4%b8%a5%e6%9f%a55%e7%b1%bb%e4%ba%a4%e6%98%93%e3%80%81%e6%94%b6%e5%85%a5%ef%bc%8118000%e5%a4%9a%e4%ba%ba%e4%b8%ad%e6%8b%9b%ef%bc%81%e8%bf%99%e7%b1%bb%e7%bc%b4%e6%ac%be%e5%bb%b6\/"},"modified":"2025-04-05T13:28:01","modified_gmt":"2025-04-05T17:28:01","slug":"cra%e4%bb%8a%e5%b9%b4%e4%b8%a5%e6%9f%a55%e7%b1%bb%e4%ba%a4%e6%98%93%e3%80%81%e6%94%b6%e5%85%a5%ef%bc%8118000%e5%a4%9a%e4%ba%ba%e4%b8%ad%e6%8b%9b%ef%bc%81%e8%bf%99%e7%b1%bb%e7%bc%b4%e6%ac%be%e5%bb%b6","status":"publish","type":"post","link":"https:\/\/www.chinesepress.com\/pre\/archives\/32787","title":{"rendered":"CRA\u4eca\u5e74\u4e25\u67e55\u7c7b\u4ea4\u6613\u3001\u6536\u5165\uff0118000\u591a\u4eba”\u4e2d\u62db”\uff01\u8fd9\u7c7b\u7f34\u6b3e\u5ef6\u671f3\u4e2a\u6708"},"content":{"rendered":"

\u534e\u4eba\u6ce8\u610f\uff01\u52a0\u62ff\u5927\u62a5\u7a0e\u5b63\u8fdb\u5165\u5012\u8ba1\u65f6\uff0cCRA\u4eca\u5e74\u5c06\u4e25\u67e55\u7c7b\u6d3b\u52a8\u3001\u4ea4\u6613\u548c\u6536\u5165\uff01\u67091\u7c7b\u7eb3\u7a0e\u4eba\u53ef\u4eab\u53d73\u4e2a\u6708\u7a0e\u52a1\u8c41\u514d\u671f\uff01<\/p>\n

\n<\/figure>\n

\u6bcf\u5e74\u90fd\u6709\u4e00\u4e9b\u6d3b\u52a8\u3001\u6295\u8d44\u4ea4\u6613\u548c\u6536\u5165\u6765\u6e90\u66f4\u5bb9\u6613\u5f15\u8d77\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\uff08CRA\uff09\u7684\u5173\u6ce8\uff0c\u4ece\u800c\u89e6\u53d1\u6240\u5f97\u7a0e\u5ba1\u67e5\u6216\u5ba1\u8ba1\u3002<\/p>\n

\u5c3d\u7ba1\u5ba1\u8ba1\u91cd\u70b9\u6bcf\u5e74\u56de\u6709\u6240\u4e0d\u540c\uff0c\u4f46\u67d0\u4e9b\u9886\u57df\u4f1a\u6301\u7eed\u6210\u4e3a\u5173\u6ce8\u7684\u7126\u70b9\uff0c\u7a0e\u52a1\u4e13\u5bb6\u8868\u793a\uff0c\u4eca\u5e74CRA\u7684\u5ba1\u8ba1\u91cd\u70b9\u96c6\u4e2d\u57285\u4e2a\u9886\u57df\uff0c\u5176\u4e2d\u5305\u62ec\u9ad8\u51c0\u503c\u4eba\u7fa4\u7684\u7a0e\u52a1\u7b79\u5212\u3001GST\/HST\u9000\u6b3e\u3001\u623f\u5730\u4ea7\u4ea4\u6613\u4ee5\u53ca\u6570\u5b57\u5e73\u53f0\u7ecf\u6d4e\u7b49\u95ee\u9898\u3002<\/p>\n

\u4ee5\u4e0b\u662f\u7a0e\u52a1\u4e13\u5bb6\u76ee\u524d\u5173\u6ce8\u76845\u4e2a\u5ba1\u8ba1\u9886\u57df\uff1a<\/p>\n

\n<\/figure>\n
\n<\/figure>\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\u4ebaJames Bell\u8868\u793a\uff0cCRA\u8fd1\u5e74\u6765\u7279\u522b\u5173\u6ce8\u623f\u5730\u4ea7\u9886\u57df\uff0c\u5c24\u5176\u662fHST\u5efa\u7b51\u5546\u5ba1\u8ba1\u3002<\/p>\n

\u201c\u8fd9\u662f\u8fc7\u53bb\u51e0\u5e74\u4e2d\u6211\u4eec\u770b\u5230\u7684\u6700\u5e38\u89c1\u7684\u5ba1\u8ba1\uff0c\u201dBell\u8868\u793a\uff0c\u4ed6\u66fe\u5728CRA\u5de5\u4f5c\u8d85\u8fc720\u5e74\uff0c\u4e3b\u8981\u5728\u5ba1\u8ba1\u90e8\u95e8\uff0c2013\u5e74\u8f6c\u5165\u7a0e\u52a1\u54a8\u8be2\u884c\u4e1a\u3002<\/p>\n

\u5efa\u7b51\u5546\u5fc5\u987b\u5bf9\u4ed6\u4eec\u9500\u552e\u7684\u65b0\u623f\u6216\u201c\u91cd\u5927\u7ffb\u65b0\u201d\u623f\u5c4b\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<\/p>\n

Bell\u8868\u793a\uff0c\u7a0e\u52a1\u5c40\u901a\u5e38\u4f1a\u5047\u8bbe\u4ece\u4e8b\u5efa\u7b51\u4e1a\u7684\u4eba\u58eb\u4e3a\u5efa\u7b51\u5546\u3002<\/p>\n

\u201c\u5982\u679c\u4f60\u5728\u5efa\u623f\uff0c\u800c\u4e14\u4f60\u8ba4\u4e3a\u53ea\u662f\u51fa\u4e8e\u975e\u5546\u4e1a\u76ee\u7684\u5efa\u9020\uff0c\u4f60\u53ef\u80fd\u5b8c\u5168\u6ca1\u6709\u8003\u8651\u5230\u7f34\u7eb3HST\u7684\u95ee\u9898\uff0c\u201d\u4ed6\u8bf4\u3002\u201c\u5ba1\u8ba1\u7ed3\u675f\u65f6\uff0c\u4f60\u5f80\u5f80\u4f1a\u5f97\u5230\u4e00\u5f20\u975e\u5e38\u9ad8\u989d\u7684HST\u8d26\u5355\u3002\u201d<\/p>\n

CRA\u62a5\u544a\u79f0\uff0c\u4ece2023\u5e744\u6708\u52302024\u5e743\u6708\uff0c\u8be5\u673a\u6784\u5df2\u5ba1\u67e5\u8d85\u8fc72,270\u4efd\u4e0eGST\/HST\u548c\u623f\u5c4b\u5efa\u8bbe\u76f8\u5173\u7684\u6848\u4ef6\uff0c\u5e76\u5f81\u6536\u4e862.094\u4ebf\u52a0\u5143\u7684\u7f5a\u6b3e\u3002<\/p>\n

2. \u5916\u6c47\u6536\u76ca\u4e0e\u635f\u5931<\/strong><\/p>\n

\u591a\u4f26\u591aCrowe Soberman LLP\u7a0e\u52a1\u5408\u4f19\u4ebaAaron Schechter\u8868\u793a\uff0cCRA\u8fd1\u5e74\u6765\u5bf9\u5916\u6c47\u4ea4\u6613\u4ea7\u751f\u7684\u6536\u76ca\u548c\u635f\u5931\u8fdb\u884c\u4e86\u66f4\u591a\u5ba1\u67e5\u3002\u5f53\u7eb3\u7a0e\u4eba\u5904\u7f6e\u8d44\u4ea7\u5e76\u83b7\u5f97\u5e76\u5b9e\u73b0\u8d44\u672c\u6536\u76ca\u6216\u635f\u5931\u65f6\uff0cCRA\u5c06\u5ba1\u67e5\u8fd9\u4e9b\u6536\u76ca\u662f\u5426\u5e94\u6309\u8d44\u672c\u5229\u5f97\u7a0e\uff0850%\uff09\u5f81\u7a0e\uff0c\u8fd8\u662f\u5e94\u6309\u5168\u989d\u5f81\u7a0e\u6216\u6536\u5165\u6263\u9664\u3002<\/p>\n

Schechter\u8865\u5145\u8bf4\uff0c\u8fd9\u4e9b\u5ba1\u67e5\u4ee5\u524d\u4e3b\u8981\u6d89\u53ca\u623f\u5730\u4ea7\u548c\u53ef\u4ea4\u6613\u8bc1\u5238\u4ea4\u6613\u3002\u4f46\u6700\u8fd1\u4e5f\u5f00\u59cb\u51fa\u73b0\u5728\u7eb3\u7a0e\u4eba\u5b9e\u73b0\u5916\u6c47\u6536\u76ca\u6216\u635f\u5931\u65f6\u3002<\/p>\n

\u4ed6\u6307\u51fa\uff1a\u201c\u8fd9\u662f\u8fc7\u53bb\u51e0\u4e2a\u6708\u4e2d\u51fa\u73b0\u7684\u65b0\u60c5\u51b5\uff0c\u975e\u5e38\u6709\u8da3\u3002\u201d<\/p>\n

3. \u6d77\u5916\u8d44\u4ea7<\/strong><\/p>\n

Bell\u6ce8\u610f\u5230\uff0cCRA\u52a0\u5927\u4e86\u5bf9\u6d77\u5916\u8d44\u4ea7\u7684\u5ba1\u8ba1\u529b\u5ea6\u3002\u4f8b\u5982\uff0c\u52a0\u62ff\u5927\u5c45\u6c11\u5982\u679c\u5728\u4e00\u5e74\u5185\u62e5\u6709\u8d85\u8fc710\u4e07\u52a0\u5143\u7684\u6d77\u5916\u8d22\u4ea7\uff0c\u5fc5\u987b\u63d0\u4ea4T1135\u8868\u683c\u3002<\/p>\n

\u201c\u5982\u679c\u4f60\u4e0d\u63d0\u4ea4\uff0c\u4ec5\u4ec5\u56e0\u4e3a\u6ca1\u6709\u63d0\u4ea4\u8868\u683c\u5c31\u5c06\u9762\u4e34\u4e09\u79cd\u6f5c\u5728\u7684\u5904\u7f5a\uff0c\u201dBell\u8868\u793a\u3002\u201c\u8fd9\u53ef\u80fd\u4f1a\u5f71\u54cd\u5f88\u591a\u4eba\uff0c\u4f46\u5927\u591a\u6570\u4eba\u5e76\u4e0d\u77e5\u9053\u8fd9\u4e00\u62a5\u7a0e\u8981\u6c42\u3002\u201d<\/p>\n

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

Bell\u8fd8\u6ce8\u610f\u5230\uff0c\u5728\u8fc7\u53bb\u51e0\u5e74\u4e2d\uff0cCRA\u5bf9\u52a0\u5bc6\u8d27\u5e01\u7684\u5ba1\u8ba1\u6709\u6240\u589e\u52a0\u3002<\/p>\n

\u201c\u52a0\u5bc6\u8d27\u5e01\u7528\u6237\u7684\u95ee\u9898\u662f\uff0c\u4ed6\u4eec\u8ba4\u4e3a\u81ea\u5df1\u51e0\u4e4e\u62e5\u6709\u4e00\u79cd\u9690\u5f62\u6597\u7bf7\uff0c\u201d\u4ed6\u8bf4\u3002\u7136\u800c\uff0c\u52a0\u5bc6\u8d27\u5e01\u4ea4\u6613\u6240\u5fc5\u987b\u5411CRA\u62a5\u544a\u8d85\u8fc710,000\u52a0\u5143\u7684\u4ea4\u6613\u3002<\/p>\n

\u201cCRA\u5df2\u7ecf\u638c\u63e1\u4e86\u8fd9\u4e9b\u4ea4\u6613\u4fe1\u606f\u3002\u201d<\/p>\n

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

BMO Private Wealth\u526f\u603b\u88c1\u517c\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1\u603b\u76d1John Waters\u8868\u793a\uff0c\u81ea\u96c7\u548c\u96f6\u5de5\u7ecf\u6d4e\uff08\u5305\u62ec\u7f51\u7ea6\u8f66\u3001\u793e\u4ea4\u5a92\u4f53\u7f51\u7ea2\u548c\u5728\u7ebf\u5e02\u573a\u5356\u5bb6\uff09\u4e5f\u5728CRA\u7684\u91cd\u70b9\u5ba1\u8ba1\u8303\u56f4\u5185\u3002<\/p>\n

Waters\u6307\u51fa\uff1a\u201c\u8bb8\u591a\u4eba\u53ef\u80fd\u5e76\u4e0d\u4e86\u89e3\u8fd9\u4e9b\u4e0d\u540c\u6536\u5165\u6765\u6e90\u7684\u7a0e\u52a1\u8d23\u4efb\u548c\u62a5\u544a\u8981\u6c42\u3002\u201d<\/p>\n

\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

\u4e13\u5bb6\u8868\u793a\uff0cCRA\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<\/p>\n

\u5230\u76ee\u524d\u4e3a\u6b62\uff0cCRA\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

\u4f01\u4e1aGST\/HST\u7a0e\u6b3e\u652f\u4ed8\u5ef6\u671f3\u4e2a\u6708<\/strong><\/p>\n

\u52a0\u62ff\u5927\u4f01\u4e1a\u5728\u63a5\u4e0b\u6765\u7684\u4e09\u4e2a\u6708\u5185\u53ef\u4ee5\u4eab\u53d7GST\/HST\u7a0e\u6b3e\u652f\u4ed8\u7684\u8c41\u514d\u671f\u3002\u57284\u67082\u65e5\u81f36\u670830\u65e5\u671f\u95f4\uff0c\u4f01\u4e1a\u65e0\u9700\u7acb\u5373\u652f\u4ed8\u5176GST\/HST\u7a0e\u6b3e\uff0c\u5e76\u4e14\u8fd8\u5c06\u514d\u9664\u5229\u606f\u8d39\u7528\u3002<\/p>\n

\u8fd9\u9879\u63aa\u65bd\u65e8\u5728\u51cf\u8f7b\u4f01\u4e1a\u7684\u77ed\u671f\u8d22\u52a1\u538b\u529b\uff0c\u5c24\u5176\u662f\u90a3\u4e9b\u53d7\u5230\u5173\u7a0e\u5f71\u54cd\u7684\u4f01\u4e1a\u3002\u52a0\u62ff\u5927\u653f\u5e9c\u9884\u8ba1\uff0c\u6b64\u6b21\u5ef6\u671f\u5c06\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u591a\u8fbe400\u4ebf\u52a0\u5143\u7684\u73b0\u91d1\u6d41\u3002<\/p>\n

\n<\/figure>\n

\u8054\u90a6\u653f\u5e9c\u4e8e3\u670821\u65e5\u9996\u6b21\u5ba3\u5e03\u8fd9\u9879\u51cf\u514d\u653f\u7b56\uff0c\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\uff08CRA\uff09\u6700\u8fd1\u63d0\u4f9b\u4e86\u5173\u4e8e\u7a0e\u6b3e\u5ef6\u671f\u7684\u8fdb\u4e00\u6b65\u7ec6\u8282\uff1a<\/p>\n

\u57284\u67082\u65e5\u81f36\u670830\u65e5\u8c41\u514d\u671f\u5185\uff0c\u4f01\u4e1a\u6682\u65f6\u4e0d\u7528\u7f34\u7eb3\u5e94\u7f34\u7684GST\/HST\u7a0e\u6b3e\u3002<\/p>\n

\u5728\u8c41\u514d\u671f\u5185\uff0cGST\/HST\u548cT2\u7684\u5206\u671f\u4ed8\u6b3e\u53ca\u62d6\u6b20\u6b3e\u9879\u5c06\u4e0d\u4f1a\u4ea7\u751f\u5229\u606f\u3002<\/p>\n

\u4e3a4\u67082\u65e5\u81f36\u670830\u65e5\u671f\u95f4\u73b0\u6709\u7684GST\/HST\u548cT2\u4f59\u989d\u63d0\u4f9b\u5229\u606f\u51cf\u514d\u3002<\/p>\n

\u4e0d\u8fc7\uff0c\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff1a<\/p>\n

\n<\/figure>\n","protected":false},"excerpt":{"rendered":"

\u534e\u4eba\u6ce8\u610f\uff01\u52a0\u62ff\u5927\u62a5\u7a0e\u5b63\u8fdb\u5165\u5012\u8ba1\u65f6\uff0cCRA\u4eca\u5e74\u5c06\u4e25\u67e55\u7c7b\u6d3b\u52a8\u3001\u4ea4\u6613\u548c\u6536\u5165\uff01\u67091\u7c7b\u7eb3\u7a0e\u4eba\u53ef\u4eab\u53d73\u4e2a\u6708\u7a0e\u52a1\u8c41\u514d\u671f\uff01 \u6bcf\u5e74\u90fd\u6709\u4e00\u4e9b\u6d3b\u52a8\u3001\u6295\u8d44\u4ea4\u6613\u548c\u6536\u5165\u6765\u6e90\u66f4\u5bb9\u6613\u5f15\u8d77\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\uff08CRA\uff09\u7684\u5173\u6ce8\uff0c\u4ece\u800c\u89e6\u53d1\u6240\u5f97\u7a0e…<\/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-32787","post","type-post","status-publish","format-standard","hentry","category-canada"],"_links":{"self":[{"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/posts\/32787","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=32787"}],"version-history":[{"count":0,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/posts\/32787\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/media?parent=32787"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/categories?post=32787"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/tags?post=32787"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}