{"id":4174,"date":"2024-02-29T18:34:16","date_gmt":"2024-02-29T23:34:16","guid":{"rendered":"https:\/\/liuyan.ca\/?p=4174"},"modified":"2024-02-29T18:34:16","modified_gmt":"2024-02-29T23:34:16","slug":"%e5%9c%a8%e5%8a%a0%e6%8b%bf%e5%a4%a7%e8%bd%ac%e8%ae%a9%e6%a5%bc%e8%8a%b1%e5%88%92%e4%b8%8d%e5%88%92%e7%ae%97%ef%bc%9f%e8%a6%81%e4%ba%a4%e5%93%aa%e4%ba%9b%e7%a8%8e%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/liuyan.ca\/en\/archives\/4174","title":{"rendered":"\u5728\u52a0\u62ff\u5927\u8f6c\u8ba9\u697c\u82b1\u5212\u4e0d\u5212\u7b97\uff1f\u8981\u4ea4\u54ea\u4e9b\u7a0e\uff1f"},"content":{"rendered":"<p>\u534e\u4eba\u5728\u52a0\u62ff\u5927\u6295\u8d44\u5f00\u53d1\u5546\u65b0\u5efa\u623f\uff0c\u8f6c\u8ba9\u697c\u82b1\u4ea4\u6613\u7684\u70ed\u5ea6\u4e00\u76f4\u4e0d\u51cf\u3002\u4f5c\u4e3a\u4e70\u65b9\u548c\u5356\u65b9\uff0c\u51fa\u8ba9\u3001\u53d7\u8ba9\u697c\u82b1\u65f6\uff0c\u90fd\u6709\u54ea\u4e9b\u6cd5\u5f8b\u6743\u5229\u548c\u4e49\u52a1\uff1f<\/p>\n<p>\u770b\u770b\u6700\u8fd1\u5b89\u5927\u7565\u7701\u9ad8\u7ea7\u6cd5\u9662\u7684\u6700\u65b0\u5224\u51b3\uff1a<\/p>\n<p><strong>Chandran et al v. Pannu et al., 2022 ONSC 3278<\/strong><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-388751 aligncenter\" src=\"https:\/\/easyca.ca\/wp-content\/uploads\/2024\/02\/4ffce04d92a4d6cb21c1494cdfcd6dc1-73.png\" alt=\"\u56fe\u7247\" width=\"640\" height=\"361\" \/><\/p>\n<p>\u7131\u5f8b\u5e08\u6b22\u8fce\u60a8\uff1a<\/p>\n<p><strong>\u4e58\u5750\u52a0\u62ff\u5927\u623f\u4ea7\u4e70\u5356\u76f4\u901a\u8f66<\/strong><strong>\uff01<\/strong><\/p>\n<p>\u5e26\u60a8\u9886\u7565\u52a0\u62ff\u5927\u5f02\u57df\u6cd5\u5f8b\u98ce\u60c5!<\/p>\n<p>\u4e86\u89e3\u52a0\u62ff\u5927\u6700\u65b0\u51fa\u8ba9\u3001\u53d7\u8ba9\u697c\u82b1\u653f\u7b56!<\/p>\n<p>\u8ba9\u60a8\u7684\u697c\u82b1\uff1a<\/p>\n<p>\u8f6c\u7684\u653e\u5fc3\uff01<\/p>\n<p>\u4e70\u7684\u5f00\u5fc3\uff01<\/p>\n<p>\u4ea4\u6613\u7684\u987a\u7545\uff01<\/p>\n<p>\u524d\u4e00\u9635\u5b50\uff0c\u6709\u51fa\u8ba9\u4eba\u7b7e\u7f72\u4e86\u697c\u82b1\u8f6c\u8ba9\u5408\u540c\u540e\uff0c\u53c8\u53cd\u6094\u3001\u6539\u4e3b\u610f\u4e0d\u60f3\u51fa\u8ba9\u4e86\u7684\u3002\u539f\u56e0\u7adf\u7136\u5982\u4e0b\uff1a<\/p>\n<p><strong data-brushtype=\"text\">\u5176\u4e00<\/strong><\/p>\n<p>\u6700\u8fd1\u52a0\u62ff\u5927\u7684\u4e09\u7ea7\u653f\u5e9c\u90fd\u6709\u76f8\u5e94\u7684\u623f\u4ea7\u4ea4\u6613\u76f8\u5173\u7684\u7a0e\u6539\u653f\u7b56\u51fa\u53f0\u3002<\/p>\n<p><img decoding=\"async\" class=\"size-full wp-image-388752 aligncenter\" src=\"https:\/\/easyca.ca\/wp-content\/uploads\/2024\/02\/4ffce04d92a4d6cb21c1494cdfcd6dc1-124.jpg\" alt=\"\u56fe\u7247\" width=\"640\" height=\"465\" \/><\/p>\n<p>\u5bfc\u81f4\u5f88\u591a\u51fa\u8ba9\u4eba\u53d1\u73b0\uff1a\u51fa\u8ba9\u697c\u82b1\u4e0d\u90a3\u4e48\u8d5a\u94b1\u4e86\u3002\u65b0\u7684\u8054\u90a6\u9500\u552e\u7a0e\u653f\u7b56\uff0c\u81ea2022\u5e745\u67088\u65e5\u8d77\uff0c\u6240\u6709\u51fa\u8ba9\u5408\u540c\u4e0d\u8bba\u539f\u59cb\u4e70\u5bb6\u7684\u539f\u59cb\u8d2d\u623f\u610f\u56fe\uff1a\u6295\u8d44\u4e5f\u597d\uff0c\u81ea\u4f4f\u4e5f\u7f62\uff0c\u60a8\u90fd\u9700\u8981\u8003\u8651\u51fa\u8ba9\u4eba\u8981\u4ee3\u56fd\u7a0e\u5c40CRA\u5f81\u6536\uff1a\u51fa\u8ba9\u5408\u540c\u4ea4\u6613\u5dee\u4ef7\u768413%\u7684\u9500\u552e\u7a0e\u4e86\u3002<\/p>\n<p>\u6bd4\u5982\uff1a\u51fa\u8ba9\u5408\u540c\u548c\u539f\u59cb\u8d2d\u623f\u5408\u540c\u7684\u5dee\u4ef7\uff0c\u5982\u679c\u662f\u4e8c\u5341\u4e07\u52a0\u5e01\u7684\u8bdd\uff0c\u90a3\u4e48\uff0c\u51fa\u8ba9\u4eba\u6709\u4e49\u52a1\u4ee3\u7a0e\u5c40\u6536\u53d6\u5408\u540c\u5dee\u4ef7\u768413\uff05\u7684HST\u662f\uff1a$200,000*13%= $26,000.00\u3002<\/p>\n<p>https:\/\/www.canada.ca\/en\/revenue-agency\/services\/forms-publications\/publications\/notice323\/proposed-gst-hst-treatment-assignment-sales.html<\/p>\n<p><img decoding=\"async\" class=\"size-full wp-image-388753 aligncenter\" src=\"https:\/\/easyca.ca\/wp-content\/uploads\/2024\/02\/4ffce04d92a4d6cb21c1494cdfcd6dc1-74.png\" alt=\"\u56fe\u7247\" width=\"640\" height=\"179\" \/><\/p>\n<p>\u7a0e\u5c40\u7684<strong>\u5b98\u65b9\u89e3\u6790<\/strong>\u662f\u8fd9\u6837\u8bf4\u7684\uff1a<\/p>\n<p>\u4efb\u4f55\u51fa\u8ba9\u5408\u540c\u5982\u679c\u662f\u57282022\u5e745\u67087\u65e5\u4e4b\u524d\u7684\uff0c\u4e5f\u662f\u53d7\u6b64\u6b21\u7a0e\u6539\u653f\u7b56\u7ea6\u675f\u7684!<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-388754 aligncenter\" src=\"https:\/\/easyca.ca\/wp-content\/uploads\/2024\/02\/4ffce04d92a4d6cb21c1494cdfcd6dc1-75.png\" alt=\"\u56fe\u7247\" width=\"640\" height=\"562\" \/><\/p>\n<p>\u5173\u4e8e\u652f\u4ed8\u7ed9\u5f00\u53d1\u5546\u7684\u9996\u4ed8\u6b3e\u90e8\u5206\u662f\u5426\u4f5c\u4e3a\u8ba1\u7b97\u51fa\u8ba9\u5408\u540c\u7684HST\u7684\u7a0e\u57fa\u7ec4\u6210\u90e8\u5206\uff0c\u7a0e\u5c40\u7684\u89e3\u6790\u5982\u4e0b\uff1a<\/p>\n<ul class=\"list-paddingleft-1\">\n<li><strong>2022\u5e745\u67087\u65e5\u4ee5\u524d\u7684HST\u8ba1\u7b97\u7a0e\u57fa\u662f\u5305\u62ec\u4e86\u51fa\u8ba9\u4eba\u5728\u7b7e\u8ba2\u539f\u59cb\u5408\u540c\u65f6\u7ea6\u5b9a\u7684\uff0c\u4e14\u5df2\u7ecf\u652f\u4ed8\u7ed9\u5f00\u53d1\u5546\u7684\u5b9a\u91d1\u90e8\u5206\u7684\u3002<\/strong><\/li>\n<li><strong>2022\u5e745\u67088\u65e5\u5176\u540e\u7b7e\u7f72\u7684AAPS\u7684\uff0c\u65b0\u653f\u8bbe\u5b9a\u662f\uff1a\u7a0e\u57fa\u4e2d\u6392\u9664\u5df2\u4ed8\u5f00\u53d1\u5546\u7684\u5b9a\u91d1\u90e8\u5206\uff0c\u6765\u8ba1\u7b97\u5f81\u6536\u51fa\u8ba9\u5408\u540cAAPS\u7684HST\u3002\u00a0<\/strong><\/li>\n<\/ul>\n<p><strong data-brushtype=\"text\">\u5176\u4e8c<\/strong><\/p>\n<p>\u5982\u679c\u51fa\u8ba9\u4e86\u81ea\u5df1\u548c\u5f00\u53d1\u5546\u6240\u7b7e\u7f72\u7684<strong>\u539f\u59cb\u8d2d\u623f\u5408\u540c\uff08APS\uff09<\/strong>\u7ed9\u53d7\u8ba9\u4eba\uff0c\u5f00\u53d1\u5546\u53ef\u80fd\u72ee\u5b50\u5927\u5f00\u53e3\uff0c\u72c2\u6da8\u51fa\u8ba9\u8d39\u3002\u539f\u56e0\u662f\u56e0\u4e3a\u5728\u7b7e\u7f72\u539f\u59cb\u8d2d\u623f\u5408\u540c\u65f6\uff0c\u6ca1\u6709\u9501\u5b9a\u5f00\u53d1\u5546\u65e5\u540e\u53ef\u80fd\u6709\u6743\u6536\u53d6\u7684\u51fa\u8ba9\u5c01\u9876\u8d39\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-388755 aligncenter\" src=\"https:\/\/easyca.ca\/wp-content\/uploads\/2024\/02\/4ffce04d92a4d6cb21c1494cdfcd6dc1-76.png\" alt=\"\u56fe\u7247\" width=\"640\" height=\"122\" \/><\/p>\n<p>\u524d\u9635\u5b50\uff0c\u5c31\u6709\u5ba2\u4eba\u56e0\u6b64\uff0c\u548c\u7ecf\u7eaa\u4eba\u5435\u95f9\u7740\u8981\u6253\u5b98\u53f8\uff0c\u5f00\u53d1\u5546\u7adf\u7136\u5728\u7ed9\u51fa\u7684\uff0c\u5176\u7b7e\u7f72\u300a\u51fa\u8ba9\u540c\u610f\u4e66\u300b\u6761\u4ef6\u4e2d\uff0c\u51fa\u8ba9\u8d39\u4ece\u4e94\u5343\u52a0\u5e01($5,000.00) \u6da8\u5230\u4e86\u4e94\u4e07($50,000.00)\uff01\u51fa\u8ba9\u4eba\u53ef\u4e0d\u6025\u4e86\uff1a\u201c\u6211\u51fa\u8ba9\u7684\u5dee\u4ef7\u4e5f\u5c31\u5341\u51e0\u4e07\u5757\uff0c\u8fd9\u8981\u662f\u7ed9\u5f00\u53d1\u5546\u518d\u591a\u4ed8\u4e2a\u56db\u4e07\u4e94($45,000)\uff0c\u6211\u8fd9\u5229\u6da6\u7a7a\u95f4\u3002\u00a0\u7136\u540e\uff0c\u8fd8\u8981\u518d\u51cf\u6389\u5e94\u4ed8\u7684\u4e70\u5356\u53cc\u65b9\u4ee3\u7406\u4eba\u7684\u4f63\u91d1\u603b\u548c (5% \u7684\u51fa\u8ba9\u5408\u540c\u603b\u4ef7\uff09\uff0c\u518d\u52a0\u4e0a\u6ea2\u4ef7\u90e8\u5206\u768413%\u201d\u3002<\/p>\n<p>\u8fd8\u6ca1\u5b8c\u5462\uff01<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-388756 aligncenter\" src=\"https:\/\/easyca.ca\/wp-content\/uploads\/2024\/02\/4ffce04d92a4d6cb21c1494cdfcd6dc1-77.png\" alt=\"\u56fe\u7247\" width=\"640\" height=\"189\" \/><\/p>\n<p>\u522b\u5fd8\u4e86\u589e\u503c\u7a0e\u95ee\u9898\u3002\u00a0\u51fa\u8ba9\u697c\u82b1\u65e2\u7136\u90fd\u662f\u4e00\u5200\u5207\u6309\u7167\u6295\u8d44\u623f\u6765\u8ba1\u7b97\u7a0e\u8d1f\uff0c\u90a3\u4e48\uff0c\u81ea\u7136\u662f\u8981\u8ba1\u7b97\u6295\u8d44\u623f\u6240\u4ea7\u751f\u7684\u5356\u5bb6\u7684\u589e\u503c\u7a0e\u95ee\u9898\u3002\u00a0\u4e0d\u8bba\u60a8\u662f\u672c\u5730\u7684\u51fa\u8ba9\u4eba\u8fd8\u662f\u6d77\u5916\u8eab\u4efd\u7684\u51fa\u8ba9\u4eba\uff0c\u60a8\u6240\u51fa\u8ba9\u7684\u697c\u82b1\u7684\u589e\u503c\u90e8\u5206\uff0c\u662f\u90fd\u9700\u8981\u7f34\u7eb3\u52a0\u62ff\u5927\u7684\u589e\u503c\u7a0e\u7684\u4e86\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-388757 aligncenter\" src=\"https:\/\/easyca.ca\/wp-content\/uploads\/2024\/02\/4ffce04d92a4d6cb21c1494cdfcd6dc1-78.png\" alt=\"\u56fe\u7247\" width=\"640\" height=\"120\" \/><\/p>\n<p>\u5982\u679c\u60a8\u662f<strong>\u975e\u7a0e\u52a1\u5c45\u6c11<\/strong>\uff0c \u60a8\u8fd8\u9700\u8981\u8003\u8651\u975e\u7a0e\u52a1\u5c45\u6c11\u7684\u7279\u6b8a\u6e05\u7a0e\u6d41\u7a0b\uff1a\u4ea4\u63a5\u5f53\u65e5\uff0c\u51fa\u8ba9\u5408\u540c\u603b\u4ef7\u768425% \u662f\u8981\u6ede\u7559\u5728\u4ea4\u63a5\u623f\u4ea7\u5f8b\u5e08\u7684\u4fe1\u6258\u8d26\u6237\uff0c\u5148\u4ea4\u7a0e\uff0c\u518d\u7b49\u5019\u7a0e\u5c40\u51fa\u5177\u5b8c\u7a0e\u8bc1\u660e\uff0c\u5c06\u8fd112\u4e2a\u6708\u7684\u6f2b\u957f\u7b49\u5019\u5468\u671f\uff0c\u60a8\u624d\u53ef\u4ee5\u62ff\u56de\u7a0e\u540e\u7684\u6ede\u7559\u6b3e\u3002<\/p>\n<p>\u8fd9\u4e48\u4e00\u7b97\u4e0b\u6765\uff0c\u51fa\u8ba9\u4eba\u5728\u51fa\u8ba9\u697c\u82b1\u4ea4\u63a5\u65e5\uff0c\u4e0d\u4ec5\u62ff\u4e0d\u56de\u6765\u5dee\u4ef7\u6b3e\u548c\u5df2\u4ed8\u7684\u5b9a\u91d1\u90e8\u5206\uff0c\u8fd8\u5f88\u6709\u53ef\u80fd\u8981\u7ed9\u81ea\u5df1\u7684\u5f8b\u5e08\u5148\u8865\u9f50\u6ede\u7559\u6b3e\uff0c\u5f85\u5b8c\u6210\u6d77\u5916\u5356\u5bb6\u6e05\u7a0e\u6d41\u7a0b\u540e\uff0c\u6536\u5230\u51fa\u8ba9\u5408\u540c\u7684\u56de\u6b3e\u3002<\/p>\n<p><strong>\u8fd9\u7b14\u8d26\u5230\u5e95\u5e94\u8be5\u600e\u4e48\u7b97\uff0c\u8bf7\u60a8\u52a1\u5fc5\u5148\u884c\u54a8\u8be2\u60a8\u7684\u4f1a\u8ba1\u5e08\u6216\u5f8b\u5e08\uff0c\u518d\u51b3\u5b9a\u662f\u5426\u7b7e\u7f72\u697c\u82b1\u8f6c\u8ba9\u5408\u540c<\/strong>\u3002<\/p>\n<p 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Perceive the people's livelihood trek migration experience, understand the legal needs of the cross-border Chinese community, apply what you have learned, take it from the people, and give back to the people!<\/p>","protected":false},"excerpt":{"rendered":"<p>\u534e\u4eba\u5728\u52a0\u62ff\u5927\u6295\u8d44\u5f00\u53d1\u5546\u65b0\u5efa\u623f\uff0c\u8f6c\u8ba9\u697c\u82b1\u4ea4<\/p>","protected":false},"author":2,"featured_media":4178,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[162],"tags":[],"class_list":["post-4174","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-162"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u5728\u52a0\u62ff\u5927\u8f6c\u8ba9\u697c\u82b1\u5212\u4e0d\u5212\u7b97\uff1f\u8981\u4ea4\u54ea\u4e9b\u7a0e\uff1f - Y Liu Law Firm<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/liuyan.ca\/en\/archives\/4174\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u5728\u52a0\u62ff\u5927\u8f6c\u8ba9\u697c\u82b1\u5212\u4e0d\u5212\u7b97\uff1f\u8981\u4ea4\u54ea\u4e9b\u7a0e\uff1f - 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