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\u867d\u7136\u81ea\u96c7\u4eba\u58eb\u7684\u62a5\u7a0e\u622a\u6b62\u65e5\u671f\u662f6\u670815\u65e5\uff08\u4eca\u5e74\u6070\u9022\u5468\u65e5\uff0c\u5ef6\u540e\u523016\u65e5\uff09\uff0c\u4f46\u6b20\u7a0e\u7684\u7f34\u6b3e\u622a\u6b62\u65e5\u662f4\u670830\u65e5\uff1b\u6765\u4e0d\u53ca\u7533\u62a5\u7684\u8bdd\uff0c\u53ef\u4ee5\u5148\u628a\u94b1\u4ea4\u4e0a\u53bb<\/strong>\u3002<\/p>\n

\n<\/figure>\n

\u636e\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\uff08CRA\uff09\u7f51\u7ad9\u7684\u4fe1\u606f\uff0c\u6bcf\u5e74CRA\u8981\u5ba1\u6838\u5927\u7ea6300\u4e07\u4efd\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u3002\u7efc\u5408\u5404\u79cd\u4fe1\u606f\u6765\u6e90\uff0c\u5c0f\u7f16\u4f30\u8ba1\u8fd9\u5176\u4e2d\u201c\u6709\u5e78\u4e2d\u5956\u201d\u88ab\u62bd\u4e2d\u5ba1\u8ba1\u7684\u5927\u7ea6\u5728\u51e0\u4e07\u4efd\uff0c\u867d\u7136CRA\u4ece\u6ca1\u6709\u516c\u5f00\u8fc7\u8be6\u7ec6\u7684\u5ba1\u8ba1\u6570\u636e\u3002<\/p>\n

\u5c3d\u7ba1\u88abCRA\u5ba1\u8ba1\u4e0d\u4e00\u5b9a\u610f\u5473\u7740\u4f60\u4f1a\u88ab\u7f5a\u6b3e\u6216\u8865\u7a0e\uff0c\u4f46\u5ba1\u8ba1\u8fc7\u7a0b\u5f80\u5f80\u8017\u65f6\u8d39\u529b\uff0c\u76f8\u4fe1\u5927\u591a\u6570\u4eba\u90fd\u60f3\u907f\u514d\u3002<\/p>\n

\u5176\u5b9e\uff0c\u636e\u591a\u4f26\u591aAdvotax Law Professional Corp.\u7684\u521b\u59cb\u4eba\u517c\u7a0e\u52a1\u5f8b\u5e08Anna Malazhavaya\u7684\u8bf4\u6cd5\uff0c\u5bf9\u4e8e\u6ca1\u6709\u4e70\u5356\u623f\u4ea7\u6216\u7533\u62a5\u4e8f\u635f\u7684\u666e\u901a\u6253\u5de5\u4eba\u6765\u8bf4\uff0c\u88ab\u5ba1\u8ba1\u7684\u6982\u7387\u76f8\u5bf9\u8f83\u4f4e<\/strong>\u3002<\/p>\n

\u636e\u5979\u5728\u52a0\u62ff\u5927\u7a0e\u52a1\u57fa\u91d1\u4f1a\uff08Canadian Tax Foundation\uff09\u4f1a\u8bae\u4e0a\u4e86\u89e3\u5230\u7684\u60c5\u51b5\uff0c\u5c0f\u4f01\u4e1a\u88ab\u5ba1\u8ba1\u7684\u6982\u7387\u7ea6\u4e3a2%\uff0c\u4e2d\u578b\u4f01\u4e1a\u5219\u4e0a\u5347\u5230\u5927\u7ea67%\u3002<\/p>\n

Malazhavaya\u5efa\u8bae\uff1a\u201c\u5982\u679c\u60f3\u907f\u514d\u88ab\u5ba1\u8ba1\uff0c\u6700\u597d\u7684\u505a\u6cd5\u5c31\u662f\u627e\u4e00\u4f4d\u4f18\u79c0\u7684\u4f1a\u8ba1\u5e08\uff0c\u628a\u6240\u6709\u4fe1\u606f\u5982\u5b9e\u544a\u77e5\u4ed6\u3002\u53ea\u8981\u8bb2\u771f\u8bdd\u5c31\u597d\u3002\u201d<\/p>\n

\u4e0d\u8fc7\uff0c\u4e3a\u5c3d\u91cf\u907f\u514d\u5f15\u8d77\u7a0e\u52a1\u5c40\u7684\u5173\u6ce8\uff0c\u300a\u73af\u7403\u90ae\u62a5\u300b\u5206\u522b\u9488\u5bf9\u4e2a\u4eba\u548c\u4f01\u4e1a\u4e3b\u603b\u7ed3\u4e86\u5728\u62a5\u7a0e\u65f6\u5e94\u8be5\u6ce8\u610f\u7684\u4e8b\u9879\u3002<\/p>\n

\n<\/figure>\n

\u4e2a\u4eba\u7eb3\u7a0e\u4eba\u6ce8\u610f\u4e8b\u9879\u8c28\u614e\u5904\u7406\u623f\u5730\u4ea7\u4ea4\u6613<\/strong><\/p>\n

CRA\u4e8e2019\u5e74\u8bbe\u7acb\u4e86\u623f\u5730\u4ea7\u7a0e\u52a1\u4e13\u9879\u5c0f\u7ec4\uff0c\u4e13\u95e8\u9488\u5bf9\u5927\u591a\u4f26\u591a\u5730\u533a\u548c\u5927\u6e29\u54e5\u534e\u5730\u533a\u623f\u5730\u4ea7\u5e02\u573a\u4e2d\u7684\u7a0e\u52a1\u8fdd\u89c4\u884c\u4e3a\u3002<\/p>\n

Malazhavaya\u6307\u51fa\uff1a\u201c\u5ba1\u8ba1\u5458\u4f1a\u7279\u522b\u5173\u6ce8\u90a3\u4e9b\u8d2d\u623f\u540e\u5f88\u5feb\u51fa\u552e\uff0c\u6216\u8005\u5728\u8fdb\u884c\u5efa\u7b51\u65bd\u5de5\u3001\u53d6\u5f97\u5e02\u653f\u8bb8\u53ef\u540e\u8f6c\u552e\u7269\u4e1a\u7684\u4ea4\u6613\u3002\u201d<\/p>\n

\n<\/figure>\n

\u6ce8\u610f\u4e0e\u5f80\u5e74\u62a5\u7a0e\u76f8\u6bd4\u51fa\u73b0\u7684\u53d8\u5316<\/strong><\/p>\n

Counter Tax Litigators LLP\u7a0e\u52a1\u8bc9\u8bbc\u5408\u4f19\u4ebaNatalie Worsfold\u63d0\u9192\u8bf4\uff0c\u4e2a\u4eba\u6216\u4f01\u4e1a\u7684\u7a0e\u8868\u5982\u679c\u4e0e\u5f80\u5e74\u76f8\u6bd4\u51fa\u73b0\u660e\u663e\u53d8\u5316\uff0c\u5f88\u5bb9\u6613\u5f15\u8d77CRA\u5173\u6ce8\u3002\u6bd4\u5982\u65b0\u589e\u6536\u5165\u6765\u6e90\u3001\u5927\u989d\u4e70\u5356\u884c\u4e3a\u7b49\u3002<\/p>\n

\u6b64\u5916\uff0c\u9996\u6b21\u7533\u62a5\u6d77\u5916\u8d44\u4ea7\u65f6\uff0c\u4e5f\u5bb9\u6613\u88ab\u7cfb\u7edf\u6807\u8bb0\u8fdb\u884c\u9884\u5ba1\u67e5\uff0c\u6709\u53ef\u80fd\u8fdb\u4e00\u6b65\u89e6\u53d1\u6b63\u5f0f\u5ba1\u8ba1\u3002<\/p>\n

Worsfold\u8bf4\uff1a\u201c\u5982\u679c\u5728\u9884\u5ba1\u9636\u6bb5\u80fd\u63d0\u4f9b\u5145\u5206\u7684\u4fe1\u606f\uff0c\u901a\u5e38\u53ef\u4ee5\u907f\u514d\u8fdb\u5165\u5168\u9762\u5ba1\u8ba1\u6d41\u7a0b\u3002\u201d<\/p>\n

\u6536\u5165\u4e0d\u8981\u504f\u79bb\u793e\u533a\u5e73\u5747\u6c34\u5e73\u592a\u8fdc<\/strong><\/p>\n

\u666e\u534e\u6c38\u9053\u52a0\u62ff\u5927\u516c\u53f8\u7684\u56fd\u5bb6\u7a0e\u52a1\u8d1f\u8d23\u4ebaSabrina Fitzgerald\u6307\u51fa\uff0c\u5982\u679c\u7eb3\u7a0e\u4eba\u7684\u7533\u62a5\u6536\u5165\u4e0e\u6240\u5728\u793e\u533a\u7684\u5e73\u5747\u6c34\u5e73\u5dee\u8ddd\u8fc7\u5927\uff0cCRA\u53ef\u80fd\u4f1a\u5c06\u5176\u6807\u8bb0\u51fa\u6765\u3002<\/p>\n

\u5979\u8fd8\u8865\u5145\uff0c\u4e0e\u5f80\u5e74\u6570\u636e\u76f8\u6bd4\u7684\u5927\u5e45\u6ce2\u52a8\uff0c\u6bd4\u5982\u6295\u8d44\u6536\u5165\u3001\u533b\u7597\u8d39\u7528\u6216\u914d\u5076\u8d61\u517b\u8d39\u7684\u5927\u5e45\u53d8\u5316\uff0c\u4e5f\u5bb9\u6613\u5f15\u53d1\u5ba1\u8ba1\u3002<\/p>\n

\u4f01\u4e1a\u4e3b\u6ce8\u610f\u4e8b\u9879\u907f\u514d\u9891\u7e41\u53d8\u52a8\u4f01\u4e1a\u7ed3\u6784<\/strong><\/p>\n

Fitzgerald\u8868\u793a\uff0c\u4f01\u4e1a\u7ed3\u6784\u9891\u7e41\u8c03\u6574\uff0c\u6216\u652f\u51fa\u7a81\u7136\u5927\u5e45\u589e\u52a0\uff0c\u4e14\u4e0e\u7533\u62a5\u6536\u5165\u4e0d\u6210\u6bd4\u4f8b\uff0c\u6216\u8005\u4e0e\u884c\u4e1a\u5e38\u89c4\u5dee\u5f02\u8f83\u5927\uff0c\u90fd\u4f1a\u5f15\u8d77CRA\u7684\u6000\u7591\u3002\u5728\u4fee\u6539\u516c\u53f8\u7a0e\u8868\u65f6\u8fdb\u884c\u5927\u5e45\u8c03\u6574\uff0c\u4e5f\u53ef\u80fd\u6210\u4e3a\u88ab\u5ba1\u8ba1\u7684\u89e6\u53d1\u70b9\u3002<\/p>\n

\u5408\u7406\u7533\u62a5\u5404\u7c7b\u62b5\u514d<\/strong><\/p>\n

\u5927\u989d\u53ef\u9000\u8fd8\u7a0e\u6536\u62b5\u514d\uff08refundable credits\uff09\u7684\u7533\u62a5\uff0c\u4e5f\u53ef\u80fd\u5f15\u53d1CRA\u7684\u91cd\u70b9\u5ba1\u67e5\u3002<\/p>\n

Fitzgerald\u5f3a\u8c03\uff1a\u201cCRA\u4f1a\u4ed4\u7ec6\u5ba1\u6838\u8fd9\u4e9b\u7533\u62a5\uff0c\u786e\u4fdd\u5176\u5408\u6cd5\u4e14\u51c6\u786e\u3002\u201d<\/p>\n

\u6b64\u5916\uff0c\u4f01\u4e1a\u957f\u671f\u5b58\u5728\u79df\u8d41\u4e8f\u635f\u6216\u7ecf\u8425\u4e8f\u635f\uff0c\u4e5f\u4f1a\u5f15\u8d77\u7a0e\u5c40\u8d28\u7591\u8fd9\u4e9b\u4e1a\u52a1\u662f\u5426\u771f\u7684\u6709\u76c8\u5229\u7684\u5408\u7406\u9884\u671f\uff0c\u8fd8\u662f\u4ec5\u4ec5\u4f5c\u4e3a\u5174\u8da3\u7231\u597d\u7ecf\u8425\u3002<\/p>\n

\u89c4\u8303\u5206\u7c7b\u4e1a\u52a1\u652f\u51fa<\/strong><\/p>\n

Worsfold\u6307\u51fa\uff0c\u4efb\u4f55\u4e0e\u4f01\u4e1a\u6b63\u5e38\u7533\u62a5\u6a21\u5f0f\u4e0d\u7b26\u7684\u652f\u51fa\u5206\u7c7b\uff0c\u90fd\u53ef\u80fd\u5f15\u8d77CRA\u7684\u5173\u6ce8\uff0c\u56e0\u6b64\u8981\u786e\u4fdd\u652f\u51fa\u5206\u7c7b\u524d\u540e\u4e00\u81f4\u3002<\/p>\n

\u6bd4\u5982\uff0c\u5728\u5f52\u7c7b\u627f\u5305\u5546\u8d39\u7528\u65f6\uff0c\u786e\u4fdd\u7c3f\u8bb0\u5458\u548c\u4f1a\u8ba1\u5e08\u610f\u89c1\u4e00\u81f4\u662f\u975e\u5e38\u5fc5\u8981\u7684\u3002<\/p>\n

\u5979\u5efa\u8bae\uff1a\u201c\u8981\u52a0\u5f3a\u6587\u6863\u7ba1\u7406\uff0c\u7279\u522b\u7559\u610f\u65e5\u8bb0\u8d26\u5206\u5f55\u548c\u5e74\u7ec8\u8c03\u6574\u5206\u5f55\uff0c\u56e0\u4e3a\u8fd9\u4e9b\u901a\u5e38\u662fCRA\u9996\u5148\u6838\u67e5\u7684\u5185\u5bb9\u3002\u201d<\/p>\n

\u786e\u4fdd\u7533\u62a5\u6570\u636e\u4e00\u81f4<\/strong><\/p>\n

\u4f01\u4e1a\u4e0e\u5173\u8054\u516c\u53f8\u4e4b\u95f4\u7684\u7533\u62a5\u4e0d\u4e00\u81f4\uff0c\u5bb9\u6613\u89e6\u53d1\u5ba1\u8ba1\u3002\u540c\u65f6\uff0c\u516c\u53f8\u7a0e\u8868\u3001GST\/HST\u7533\u62a5\u8868\u4ee5\u53caT\u5355\uff08\u5982T4\u3001T5\u7b49\uff09\u4e4b\u95f4\u4e5f\u9700\u8981\u4fdd\u6301\u4e00\u81f4\u6027\u3002<\/p>\n

Worsfold\u8868\u793a\uff1a\u201cCRA\u8fdb\u884c\u6a21\u5f0f\u8bc6\u522b\u65f6\uff0c\u4f1a\u7efc\u5408\u5206\u6790\u7eb3\u7a0e\u4eba\u53ca\u5176\u4e1a\u52a1\u4f19\u4f34\u7684\u4fe1\u606f\uff0c\u91cd\u70b9\u67e5\u627e\u5176\u4e2d\u7684\u77db\u76fe\u548c\u4e0d\u4e00\u81f4\u4e4b\u5904\u3002\u201d<\/p>\n

\n<\/figure>\n

\u5982\u679c\u771f\u7684\u88ab\u5ba1\u8ba1\u4e86\uff0c\u8be5\u600e\u4e48\u529e\uff1f<\/strong><\/p>\n

Worsfold\u63d0\u9192\uff0c\u73b0\u5728CRA\u7684\u5ba1\u8ba1\u66f4\u591a\u662f\u57fa\u4e8e\u98ce\u9669\u7b5b\u67e5\uff0c\u5373\u9488\u5bf9\u62a5\u7a0e\u8868\u4e2d\u67d0\u4e9b\u5f02\u5e38\u9879\u76ee\u8fdb\u884c\u8d28\u7591<\/strong>\uff0c\u800c\u4e0d\u662f\u5355\u7eaf\u7684\u6559\u80b2\u6027\u5ba1\u67e5\u3002<\/p>\n

\u8fd9\u4e5f\u610f\u5473\u7740\uff0c\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u7684\u6c9f\u901a\u53ef\u80fd\u5f88\u5feb\u4ece\u5e73\u548c\u8f6c\u5411\u7d27\u5f20\uff0c\u751a\u81f3\u51fa\u73b0\u660e\u663e\u51b2\u7a81\u3002<\/p>\n

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