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本帖最后由 helenaccounting 于 2011-2-17 16:54 编辑
根据税务局的规定, 加拿大注册的公司每年都得报税, 无论有无收入. 原文如下:
Who has to file a T2 return?
Resident corporations
All corporations—including non-profit organizations, tax-exempt corporations, and inactive corporations—have to file a T2 return for every tax year, even if there is no tax payable. The only exception to this rule is a corporation that was a registered charity throughout the year.
有一种简单的报税,无收入的公司可以用, 只用填表格1,8 和表格50 就可. 不用用软件报. 简单的报税方法有以下条件,你看看是否适合你的情况:
T2 Short Return
The T2 Short Return is two pages plus a Schedule 1, Net Income (Loss) for Income Tax Purposes, a Schedule 8, Capital Cost Allowance (CCA), and a Schedule 50, Shareholder Information. It is a simpler version of the T2 Corporation Income Tax Return. Two categories of corporations are
eligible to use this return:
1. You can use this return if the corporation meets all of the following conditions:
■ it is a Canadian-controlled private corporation (CCPC) throughout the tax year;
■ this year, it has either a nil net income or a loss for income tax purposes;it has a permanent establishment in only one province or territory (see page 73);
■ it is not claiming any refundable tax credits (other than a refund of instalments it paid);
■ it did not receive or pay out any taxable dividends;
■ it is reporting in Canadian currency; and
■ it does not have an Ontario transitional tax debit.
其实税务局是主要是想知道股东信息的.
还有不清楚的,电邮问我: [email protected] |
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