自雇报税问题

[watanabe]

Business name 和 address 怎样填写，
如果从美国的公司，拿的contract，怎样报税。
直接填写美国的公司名称和地址，还是填自己家的地址

 

[Fairmoon]

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[ccc]

Business name 和 address 怎样填写，
如果从美国的公司，拿的contract，怎样报税。
直接填写美国的公司名称和地址，还是填自己家的地址

自雇，就是说，您注册了公司，用公司名义同雇主签工作合同，雇主支付工资到您的公司名下。

如果是这样的话，自雇报税，首先做公司帐目，有些费用可以记入公司开支，最后的纯利润是你的个人收入。然后，把这个纯利润作为您的个人收入报个人所得税。与他人不同的是，您得按收入补交CPP。

 

[watanabe]

得注册什么样的公司？
我只是拿了些commision。

 

[comefromufo]

自雇，就是说，您注册了公司，用公司名义同雇主签工作合同，雇主支付工资到您的公司名下。

如果是这样的话，自雇报税，首先做公司帐目，有些费用可以记入公司开支，最后的纯利润是你的个人收入。然后，把这个纯利润作为您的个人收入报个人所得税。与他人不同的是，您得按收入补交CPP。

请CC斧正：
我人为如果注册了公司，扣掉花销的钱，纯收入可以不全申办到个人收入，而放在公司BUSSINESS ACCOUNT，留着以后公司发展用。如果全放到个人收入，还要再叫一边个人税（已经交了公司税）

自雇，就是说，您注册了公司 -- it is confusing.
Self-employee may not have to register a company.

 

[comefromufo]

当然自雇都要包个人收入。
很多人没分清，自雇T２ 和小公司BUSINESS TAX。

 

[watanabe]

有T4A的话，我知道怎么报。如果没有T4A，而且是美国公司的话，如何处理呢？
公司名字和地址写自己的，可不可以？

 

[ccc]

请CC斧正：
我人为如果注册了公司，扣掉花销的钱，纯收入可以不全申办到个人收入，而放在公司BUSSINESS ACCOUNT，留着以后公司发展用。如果全放到个人收入，还要再叫一边个人税（已经交了公司税）

我上面说的，是small business，不是incorporation。

如果是incorporation，公司独立报企业税；盈利部分，什么时候个人作为分红提用的时候，再按divident报税。

 

[comefromufo]

我上面说的，是small business，不是incorporation。

如果是incorporation，公司独立报企业税；盈利部分，什么时候个人作为分红提用的时候，再按divident报税。

I think there is no tax term as small business, but it is divided into 2 cases:

1) incorporation, register a corporation=company, fill corporation business tax return, T2 form, first. Then pay some salary to you or other employees(i.e., your wife) as you want. Then when fill personal tax, add this part of salary as part of your annual income.

2) self-employment/sole-proprietorship,(no company is registered, just use your own name and address)

fill T2125(deduct all business expenditure, then keep the left as part of personal income.

 

[ccc]

请CC斧正：
我人为如果注册了公司，扣掉花销的钱，纯收入可以不全申办到个人收入，而放在公司BUSSINESS ACCOUNT，留着以后公司发展用。如果全放到个人收入，还要再叫一边个人税（已经交了公司税）

自雇，就是说，您注册了公司 -- it is confusing.
Self-employee may not have to register a company.

Most self-employed folks do use a tax shelter.

To claim self-employed, it is better to register a small business company (sole-proprietorship) to claim some expenses actually.

 

[ccc]

I think there is no tax term as small business, ....

A small business does not file/pay tax. All net income will be yours to file in your tax return as an individual.

 

[ccc]

...

1) incorporation, register a corporation=company, fill corporation business tax return, T2 form, first. Then pay some salary to you or other employees(i.e., your wife) as you want. Then when fill personal tax, add this part of salary as part of your annual income.

....

In this case, you pay corporate tax. You could save big by not paying yourself salary, but by collecting dividends in any year you want (such as in a year your income is low). You pay much less income tax on dividends.

 

[contractor21]

It was made over complicated. It is indeed very simple.

If you just receive some commission, no need to register a company. Just report the commission as your own personal income. You can still deduct relevant expense.

If this is an ongoing long term activity, you have two options to treat it as a small business:
1. Sole proprietorship: no need to register a company. Your SIN is the identity of the small business. You report tax using the "Professional activities" form
2. Incorporation: register an incorporation. This is totally separate from you. The commission is your company's revenue. You can hire yourself and pay yourself salary, just as regular employer-employee relationship, except that your company doesn't deduct EI contribution.

In the case of incorporation, nobody would pay company's profit to owner (employee) as salary/bonus, because this way you pay tax twice (corporation tax, then personal income tax). The legal and common practice is: your company pays yourself salary to an amount such that your income tax plus company's corporate tax altogether is lower.

 

[ccc]

Better ask a professional accountant to tell the tricks. There are pros and cons in each case.

Without a company, one sort or the other, some expenses cannot be claimed, if I am not mistaken. That is the reason why people have "tax shelters".

If you know corporate tax rates and how tax is calculated on dividents, you would want to take the money out as dividents other than salary.

 

[comefromufo]

请教：非常感谢:

如果自己公司BUSINESS ACCOUNT有点钱，不想发给个人OWNER（两遍税）。以后买个人房子，是否可以挪用这部分公司款。公司只有一个OWNER。有两种处理方法，那种更合理?:

１）作为公司，就当借代（投资）给第三方。以后OWNER想着还这部分钱加点利息。
２）或者BUSINESS ACCOUNT帐面上虚有这笔钱，日久天长，每年扣除公司费用，最终扣没。