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gi062

gi062

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Published by: ghdava on Jul 04, 2010
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07/03/2010

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ا
شًف گىى تل درٌ رد ادک ل نزس یى وعط
 
2010
Dayarayan
Management &ConsultingServices
LTD
112 West.12
th
.Street.North Vancouver British Columbia V7M1N3CanadaTel: 1604-986-3704Fax: 1604-960-1216Web: www.dayarayan.ca Email: info@dayarayan.com 
"
ِْ ازببو م ببث بپطث ّبآ یاث ازببو بب بب ِا ِ بٌّا يا ب ةٍ ِث بو با ْ زَط ِغَٍ ُسض
سٌب ِا .
"
 
 
 
هذخ ٍ ّك ه ِا(
GST
)/ٍش یص گٌّوّ ه(
HST
-)
GI-062
ادًك ه ىهص سطًا-ه
2010
ٍش یص گٌّوّ ه
(
HST
)
َکا اٍَً ٍ ثوك شت ،َسًٍا یاشت
 – 
ِً سد فِًًص اذْت َه یاشت ٍش
 
ب یَ ٍا ا بجو ث ٍز ٍ َبٍا ٍز
2010
ٍ یب گٌّبّ بب اسو ّ(
HST
)زو سٌّاَذ اا ا.ٍ یب گٌّبّ بب خ(
HST
)َبٍا ز
13
%بض
5
%ٍ اس رث ْ بب اَٌث
8
%ا با رث ْ بب.ٍ یب گٌّبّ بب خ(
HST
)ّ بجو ث ز
12
%بض
5
%اَٌثٍ اس رث بب
7
%زَث سّاَذ با رث ْ بب.یَ ٍا ا ياَل يا سض اا بث يٌّ
2010
ٍ یب گٌّبّ بب خ ،(
HST
)اٍَ زبضَىاِث
15
%اس رث ْ بب ِو س سّاَذ
5
%با رث بب ٍ
10
%سض سّاَذ.يازاز  ا  زاَ ز ا بب ا ِا:
ِزَثب ز َبٍا
2009
سض ٍ بّ ض یاث َبٍٍا بب ح ،آ ِث َث ناس ٍ:دب ز ِو ،بّ ٍ ث بب زو گٌّبّ ٍ ٌغ ٍ غَػذ یبّ بب سث
16
جاَ
2009
ا ُسض ا َبٍا ٍز َ.
دب ز بجو ث ٍز َ ُسض طٌ ِا
23
یَ
2009
ْآ ٍگٌّبّ ببٍ یب(
HST
)ُبض
2
ِم بر ،ٍ یب گٌّبّ بب یاث ٍ(
HST
)ز بجو ث ٍز َ ُسض طٌ،بجو ث
16
جاَ
2009
ٍ ؛
ِزَثبضَىا اٍَب ز
2009
زبضَىا اٍَ ٍز َ ِو 
6
ٍآ 
2010
ا ُسض طٌ.يا زَ ز ی ّازببو سآز ُازا َ ثبَغ اَٌ ِث سبج ِا(
CRA
)ِ  زِم بر ِو ا ،زَضسض سّاَذ تَػ بْآ یب ِَغ ز ُسض زبْٌطپ ٍ.بضَىا اٍَ ٍ بجو ث ،َبٍا یبّ ٍزِم ر ه ِو سا ُزو ا ه ّٍرث ا باٍ یب گٌّبّ بب(
HST
)اض ساٍ ِب ضاسْث َػ یاث ِو ،سضبث ذازپ ثبل
 
سٌٌو  با ا.ازببو سآز ُازا
CRA
ُازا ٍازببو ی بسذ(
CBSA
)ا سٌب ِث ا بر يازو سّاَذ س ،بضَىا اٍَ ٍ بجو ث ،َبٍا یبّ ٍز. اض ساٍ یبّبو ب یاث ٍ ِم بر زَ ز ّبآ َٌ ِث ًببجو ث ،َبٍا زسب ِا  با یبّ ِث ِثبضَىا اٍَ ٍ:
ٍ یب گٌّبّ بب(
HST
)َبٍا یاث
 – 
بّ ِبٍ یاث ٍ ِم ر(
GI-060
)
ٍ یب گٌّبّ بب(
HST
)بجو ث یاث
 – 
ٍ ِم ریبّ ذَ یاثیََ(
GI-061
)
ٍ یب گٌّبّ بب(
HST
)بضَىا اٍَ ٍ بجو ث ،َبٍا یاث
 – 
ِم ربوزَو یبّبو یاث ٍ(
GI-060
)
ٍ یب گٌّبّ بب(
HST
)َبٍا یاث
 – 
یبّ سضَ ٍ ا یاث ٍ ِم رُزبآ (
GI-064
)
ٍ یب گٌّبّ بب(
HST
)بجو ث ٍ َبٍا یاث
 – 
ةبو یاث ٍ ِم ربّ(
GI-065
) 
َ:ذثه شص ًه یاساد ِسسکت ِا يا سد ِك ر ا:
"
ُسٌٌو فػ
"
ِب ضاسْث َػ ِو ا ػرض ٌ ِثُزبا ب فػ یاث ا اض ساٍُزبا ب فػ یاث ب زَذ ػرضسٌو  زاٍ ب یاسذ ،یز عرض.
"
با رثٍ یب گٌّبّ بب(
HST
)
"
ٌ
8
%ٍ یب گٌّبّ بب(
HST
)رث، َبٍا
7
%ٍ یب گٌّبّ بب(
HST
)ٍ بجو ث رث
10
%ٍ یب گٌّبّ بب(
HST
)بضَىا اٍَ رث.

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