企业报税

资料清单

公司税务(T2)申请清单

  1. 注册日期,公司名称,省/联邦序列号的公司注册书
  2. 上次申报后,公司股权结构,公司名称有无更改?
  3. 公司所有者的姓名及社会保险号(SIN – Social Insurance Number),配有股权结构
  4. 公司财务报表,包括资产负债表、损益表与试算表
  5. 公司税年终止日期,以及想要申报税务的年份
  6. 公司类型
  7. 商业代码:请注明是否需要工资税和销售税
  8. 之前的会计师联系方式(如果有)
  9. 薪酬配给:您是否支付工资、奖金、红利等?
  10. 电子税务文件(如果有,请提供会计师复印件),最好以Excel表格形式提供
  11. 若有其他文件或信息,诸如政府信件或再融资要求等需告知我们的,也请提供。另外,以下两项文件我们公司不需要,但也请妥善保管以防税务局抽查之需:
    • 所有收据,银行对账单记录,包括记录簿
    • 股东协议

常见问题及答案

You have to register for a GST/HST account if you meet both of these conditions:
– you provide taxable (including zero-rated) property and services in Canada in the course of your commercial activity
– you no longer qualify as a small supplier, whose revenue (along with the revenue of all persons associated with that person) from worldwide taxable supplies was equal to or less than $30,000 ($50,000 for public service bodies) in a calendar quarter and over the last four consecutive calendar quarters.

The type of income tax returns you have to file will depend on whether your business is incorporated.  If you have an incorporated business, you must complete a corporate (T2) tax return for the business, and you must also complete a separate personal (T1) tax return.
If your business is incorporated, the business losses (non-capital losses) cannot be used to reduce income on your personal tax return.  However, the non-capital losses of the corporation can be carried back, or carried forward to apply against corporate income in other years.
If your business is not incorporated, then you only have to file a personal (T1) tax return.  The income or loss from the business (proprietorship or partnership) will be included on your personal tax return.   With your personal tax return, you will have to file a “statement of business activities” which includes an income statement for your business.  If you have a loss from your business, and you have other income such as employment or investment income, then the business losses will reduce the other income on your tax return.  If you have business losses which exceed your other income in the current year, this non-capital loss can be carried back, or carried forward to apply against income in other years.

If your business is not incorporated, whether or not you pay yourself a “salary” is irrelevant for tax purposes because you and your business are considered a single entity by Canada Revenue Agency (CRA).You will be taxed on your net earnings from the business, which you will include on your personal tax return as self employment income.  Thus, there are no “deductions” to be taken from payments you make to yourself.  You are not required to pay Employment Insurance, but you will have to pay income tax and Canada Pension Plan (CPP) premiums on the self employment income reported on your tax return.If your small business is incorporated, whether or not you pay yourself a salary is a tax planning decision.  Another option is to pay yourself (and other shareholders, depending on share structure) a dividend, which is not deductible for the corporation.  There are many factors to consider, and professional advice in this area is recommended.  If you decide to pay yourself a salary, you will be required to deduct income tax and CPP premiums from your salary.

Due to the complexity of corporate tax service, please contact us for more information.

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