你是上次在这里问capital lease 的那位?你把HST概念又给混淆!The costs of fixed assets DO NOT include GST, PST or HST.
-readingbook(chinacanada);
2012-3-23(#63119@41)
GST/HST is not included.
but PST should be included. but this case is nothing to do with PST.
-huskywang(husky);
2012-3-23(#63121@41)
when calculating cost of vehicles, you CANNOT include GST, PST or HST in the case of grouping class fixed assets..
-readingbook(chinacanada);
2012-3-23(#63122@41)
我算LEASE的HST是因为银行把HST也算在PRINCIPAL里加了利息,所以其实我主要是不清楚HST是按照当前的买卖的时候算,还是按照我们实际支付的含利息的部分算。 关于CCA我想我没说错The maximum capital cost of each vehicle that may be included in Class 10.1 is $30,000 plus GST and provincial sales tax (PST), or HST
-susan_wu(皓皓妈升级版);
2012-3-24{134}(#63168@41)
it seems like these equipments belong to either the class 50 (55%) or class 52 (100%)-- not sure. call CRA at 1-800-959-5525 for advice.
-huskywang(husky);
2012-3-23(#63130@41)
How about Class 10 (30%)?Under the ITA Reg. 1100(1), the computers purchased after Jan. 27, 2009 and before February 2011 is included in Class 52 with a CCA rate of 100%.
However, if the computer was bought after February 2011 and CRA hasn't have a new class, then it would default to Class 10.
Taxes can be complicated and finding a good tax professional or an accountant will be essential.
-jinx99(FAPI);
2012-3-23{376}(#63134@41)
You're right. by the way, I like the way you quoted so we can always have references if others challenge us.
-huskywang(husky);
2012-3-23(#63137@41)
Class 50 - 55% is also applicable.
-homedream(古风);
2012-3-23(#63140@41)
Class 50Class 50(55 per cent)
[Reg. 1100(1)(a)(xxxvi).]
Property acquired after March 18, 2007 that is general-purpose electronic data processing equipment and systems software for that equipment, including ancillary data processing equipment, but not including property that is included in Class 52.....
Does this mean once the computer fall under Class 52, Class 50 won't apply?
-jinx99(FAPI);
2012-3-23{382}(#63141@41)
I don't think so. If the computer falls in 52, logically class 50 is still applicable. But since CCA is discretionary, so people would like to use the class providing maximum CCA.In addition, Class 50 actually is an increasing of CCA to Class 30 with respect to computer. Class 52 can also be considered to an increasing of CCA to Class 50 but with the acquisition period limitation.
-homedream(古风);
2012-3-23{204}(#63142@41)