{"id":1214,"date":"2021-02-25T14:18:44","date_gmt":"2021-02-25T14:18:44","guid":{"rendered":"http:\/\/box2091.temp.domains\/~jjjcanad\/cn\/?p=1214"},"modified":"2021-09-02T04:09:33","modified_gmt":"2021-09-02T04:09:33","slug":"if-you-havent-filed-taxes-for-years","status":"publish","type":"post","link":"https:\/\/www.jjjcanada.com\/cn\/blog\/if-you-havent-filed-taxes-for-years\/","title":{"rendered":"\u5982\u679c\u60a8\u591a\u5e74\u6ca1\u6709\u62a5\u7a0e\u600e\u4e48\u529e\uff1f\u4f7f\u7528CRA\u81ea\u613f\u62ab\u9732\u8ba1\u5212\u8865\u6551"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u8fd1\u5e74\u6765\uff0c\u60a8\u662f\u5426\u6ca1\u6709\u63d0\u4ea4\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff0cGST \/ HST\u7533\u62a5\u8868\u6216\u516c\u53f8T2\u7533\u62a5\u8868\uff1f<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6709\u8bb8\u591a\u539f\u56e0\u53ef\u80fd\u5bfc\u81f4\u60a8\u672a\u63d0\u4ea4\u7a0e\u6536\uff1a\u53ef\u80fd\u60a8\u6216\u60a8\u7684\u4eb2\u4eba\u4e13\u5fc3\u5904\u7406\u5a01\u80c1\u751f\u547d\u7684\u75be\u75c5\uff0c\u4ece\u800c\u65e0\u6cd5\u63d0\u4ea4\u7a0e\u3002\u5176\u4ed6\u539f\u56e0\u53ef\u80fd\u6d89\u53ca\u4e1a\u52a1\u56f0\u96be\u3002\u65e0\u8bba\u51fa\u4e8e\u4f55\u79cd\u539f\u56e0\uff0c\u5982\u679c\u4e2a\u4eba\u6216\u516c\u53f8\u5728\u7eb3\u7a0e\u5e74\u5ea6\u83b7\u5f97\u6536\u5165\uff0c\u5219\u60a8\u6709\u4e49\u52a1\u7533\u62a5\u3002<\/span><!--more--><\/p>\n<p><span style=\"font-weight: 400;\">\u4f5c\u4e3a\u5e94\u7a0e\u6536\u5165\u7684\u52a0\u62ff\u5927\u5c45\u6c11\uff0c\u60a8\u6709\u4e49\u52a1\u6bcf\u5e74\u63d0\u4ea4\u5e74\u5ea6T1\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u3002\u52a0\u62ff\u5927\u516c\u53f8\u6709\u4e49\u52a1\u63d0\u4ea4\u5e74\u5ea6T2\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u3002\u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\uff0c\u5408\u4f19\u4f01\u4e1a\u548c\u975e\u8425\u5229\u516c\u53f8\u5fc5\u987b\u63d0\u4ea4\u5e74\u5ea6\u4fe1\u606f\u7533\u62a5\u8868\u3002\u6ce8\u518c\u4e86HST\u7684\u4f01\u4e1a\u5fc5\u987b\u6839\u636e\u4f01\u4e1a\u89c4\u6a21\u6bcf\u6708\uff0c\u6bcf\u5b63\u5ea6\u6216\u6bcf\u5e74\u8fdb\u884c\u4e00\u6b21\u6c47\u6b3e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8bb8\u591a\u4e2a\u4eba\u6216\u516c\u53f8\u4e0d\u662f\u6700\u65b0\u7684\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u6216GST\u6c47\u6b3e\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><b>\u672a\u7533\u62a5\u7eb3\u7a0e\u8868<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u6709\u51e0\u5e74\u7684\u672a\u4ea4\u7a0e\u6b3e\uff0cCRA\u53ef\u4ee5\u7ed9\u4f60\u53d1\u4e00\u4e2a\u5f3a\u5236\u7684\u8bc4\u4f30\u901a\u77e5\uff08<\/span><b>Notice of Assessment<\/b><span style=\"font-weight: 400;\">\uff09\uff0c\u8be5\u901a\u77e5\u901a\u5e38\u8981\u6c42\u60a8\u4e3a\u201c\u865a\u5047\u6536\u5165\u201d \u7eb3\u7a0e\u3002 \u8fd9\u4e9b\u7c7b\u578b\u7684\u8bc4\u4f30\u901a\u5e38\u8981\u6c42\u60a8\u652f\u4ed8\u7684\u7a0e\u989d\uff0c\u8981\u6bd4\u60a8\u5b9e\u9645\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u5355\u65f6\u8981\u652f\u4ed8\u7684\u7a0e\u989d\u9ad8\u3002 \u8fd9\u662f\u56e0\u4e3a\u5728\u6982\u5ff5\u4e0a\u8bc4\u4f30\u60a8\u65f6\uff0cCRA\u4f1a\u4f30\u7b97\u6700\u9ad8\u7684\u6536\u5165\u6570\u5b57\uff0c\u5e76\u4e14\u4e0d\u8003\u8651\u5c06\u8425\u4e1a\u8d39\u7528\u62b5\u6d88\u8425\u4e1a\u6536\u5165\uff0c\u6216\u8fdb\u9879\u7a0e\u62b5\u514d\u989d\u6765\u62b5\u6d88\u6240\u6b20\u7684GST \/ HST\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u60a8\u53ef\u80fd\u8fd8\u4f1a\u9762\u4e34\u8fdf\u4ea4\u7684\u5904\u7f5a\u3002 \u5982\u679c\u60a8\u6b20\u7a0e\uff0c\u4f46\u672a\u6309\u65f6\u63d0\u4ea4\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff0c\u5219CRA\u5c06\u5411\u60a8\u6536\u53d6\u8be5\u5e74\u5ea6\u8fdf\u4ea4\u6240\u5f97\u7a0e\u76845\uff05\u7684\u6ede\u7eb3\u91d1\uff0c\u518d\u52a0\u4e0a\u4f60\u6bcf\u8fdf\u8fd8\u4e00\u4e2a\u6708\u6b20\u6b3e\u76841%\uff0c\u6700\u591a12\u4e2a\u6708\u3002 \u91cd\u590d\u7684\u8fdf\u4ea4\u7f5a\u6b3e\u5c06\u5f53\u5e74\u7684\u7f5a\u6b3e\u7387\u63d0\u9ad8\u523010\uff05\uff0c\u6bcf\u589e\u52a0\u4e00\u4e2a\u6708\u52a0\u65362\uff05\u3002<\/span><\/p>\n<h2><b>\u5982\u4f55\u901a\u8fc7Voluntary Disclosure Program\u7ea0\u6b63\u672a\u7533\u62a5\u7eb3\u7a0e\u8868\uff1f<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u5373\u4f7f\u591a\u5e74\u540e\u4ecd\u672a\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\uff0c\u6709\u4e00\u79cd\u8865\u6551\u63aa\u65bd\u3002\u5982\u679cCRA\u5c1a\u672a\u5c31\u60a8\u7684\u903e\u671f\u7533\u8bf7\u4e0e\u60a8\u8054\u7cfb\uff0c\u5219\u60a8\u53ef\u80fd\u7b26\u5408<\/span><b>Voluntary Disclosure Program\uff08\u81ea\u613f\u62ab\u9732\u8ba1\u5212\uff0c\u7b80\u79f0VDP\uff09<\/b><span style=\"font-weight: 400;\">\u7684\u8981\u6c42\uff0c\u8fd9\u5c06\u4f7fCRA\u8c41\u514d\u90e8\u5206\u6216\u5168\u90e8\u7f5a\u6b3e\u4ee5\u53ca\u6240\u5f81\u6536\u7684\u90e8\u5206\u5229\u606f\u3002\u5982\u679c\u60a8\u6709\u8d44\u683c\u53c2\u52a0\u8be5\u8ba1\u5212\uff0c\u6211\u4eec\u5c06\u4e3a\u60a8\u51c6\u5907\u5e76\u63d0\u4ea4\u6b64\u7533\u8bf7\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u63a5\u4e0b\u6765\uff0c\u6211\u4eec\u5c06\u51c6\u5907\u672a\u4ea4\u7a0e\u6b3e\u3002\u5982\u679c\u60a8\u7ecf\u8fc7\u4e3b\u89c2\u6216\u4efb\u610f\u8bc4\u4f30\uff0c\u6211\u4eec\u5c06\u7528\u5b9e\u9645\u91d1\u989d\u4ee3\u66ff\u865a\u5047\u6570\u5b57\uff0c\u8fd9\u5c06\u5927\u5927\u964d\u4f4e\u60a8\u6240\u6b20\u7684\u6240\u5f97\u7a0e\u6216GST \/ HST\u3002\u5982\u679c\u60a8\u6ca1\u6709\u63a5\u53d7\u8fc7\u540d\u4e49\u4e0a\u7684\u8bc4\u4f30\uff0c\u6211\u4eec\u5c06\u51c6\u5907\u5e76\u534f\u8c03\u60a8\u7684\u7eb3\u7a0e\u7533\u62a5\u8868\uff0c\u5305\u62ec\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff0c\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff0cGST \/ HST\u7533\u62a5\u8868\u4ee5\u53ca\u5de5\u8d44\u6c47\u6b3e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5e94\u8be5\u6ce8\u610f\u7684\u662f\uff0cVoluntary Disclosure Program\u53ea\u80fd\u5728\u7eb3\u7a0e\u4eba\u4e00\u751f\u4e2d\u4f7f\u7528\u4e00\u6b21\uff08\u9664\u975e\u6709\u5176\u4ed6\u7279\u6b8a\u60c5\u51b5\uff09\u3002<\/span><\/p>\n<h2><b>\u4ec0\u4e48\u662f\u81ea\u613f\u62ab\u9732\u8ba1\u5212\uff08VDP\uff09\uff1f<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u7a0e\u5c40\u81ea\u613f\u7a0e\u6536\u62ab\u9732\u8ba1\u5212\u662f\u4e00\u9879\u7a0e\u6536\u7279\u8d66\u8ba1\u5212\uff0c\u65e8\u5728\u901a\u8fc7\u81ea\u613f\u62ab\u9732\u4e0d\u51c6\u786e\u6216\u4e0d\u5b8c\u6574\u7684\u4fe1\u606f\uff0c\u6216\u62ab\u9732\u4ee5\u524d\u672a\u5728\u5176\u6240\u5f97\u7a0e\u6863\u6848\u4e2d\u62a5\u544a\u7684\u4fe1\u606f\uff0c\u4e3a\u7eb3\u7a0e\u4eba\u63d0\u4f9b\u907f\u514d\u7a0e\u7f5a\uff0c\u5229\u606f\u548c\u8d77\u8bc9\u7684\u673a\u4f1a\u3002 \u81ea\u613f\u62ab\u9732\u8ba1\u5212\u7684\u8d44\u683c\u5305\u62ec\u672a\u62a5\u544a\u7684\u6536\u5165\uff0c\u672a\u5f52\u6863\u7684\u7eb3\u7a0e\u7533\u62a5\u8868\uff0c\u6d88\u8d39\u7a0e\u62ab\u9732\uff0c\u6240\u5f97\u7a0e\u7533\u62a5\uff0c\u6765\u6e90\u6263\u51cf\uff0c\u5404\u79cd\u6cd5\u89c4\u4e0b\u7684\u5173\u7a0e\u4ee5\u53caGST \/ HST\u7533\u62a5\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u53ef\u80fd\u672a\u4e0a\u62a5\u7684\u793a\u4f8b\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6f0f\u62a5\u7684\u6536\u5165<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u58f0\u79f0\u4e0d\u7b26\u5408\u6761\u4ef6\u7684\u8d39\u7528<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6ca1\u6709\u62ab\u9732\u56fd\u5916\u8d44\u4ea7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6ca1\u6709\u900f\u9732\u56fd\u5916\u6536\u5165<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u62a5\u7a0e\u8868<\/span><\/li>\n<\/ul>\n<h2><b>\u81ea\u613f\u62ab\u9732\u8ba1\u5212\u5fc5\u987b\u6ee1\u8db3\u54ea\u4e9b\u6761\u4ef6\uff1f<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\uff08\u5305\u62ec\u4e2a\u4eba\uff0c\u96c7\u4e3b\uff0c\u516c\u53f8\uff0c\u5408\u4f19\u4f01\u4e1a\u6216\u4fe1\u6258\u673a\u6784\uff09\u53ef\u4ee5\u5411\u81ea\u613f\u62ab\u9732\u8ba1\u5212<\/span><b>\uff08VDP\uff09<\/b><span style=\"font-weight: 400;\">\u63d0\u51fa\u7533\u8bf7\u3002\u4f46\u662f\uff0c\u5fc5\u987b\u6ee1\u8db3\u67d0\u4e9b\u6761\u4ef6\u624d\u6709\u8d44\u683c\u53c2\u52a0\u8be5\u8ba1\u5212\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6709\u8d44\u683c\u83b7\u5f97\u51cf\u514d\uff0c\u7533\u8bf7\u4eba\u5fc5\u987b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0\u62ab\u9732\u5fc5\u987b\u662f\u81ea\u613f\u7684\u3002\u5982\u679cCRA\u5df2\u8981\u6c42\u63d0\u4f9b\u4fe1\u606f\u6216\u4ece\u7b2c\u4e09\u65b9\u53d1\u73b0\u4fe1\u606f\uff0c\u5219\u60a8\u4e0d\u518d\u6709\u8d44\u683c\u83b7\u5f97VDP\u3002\u5982\u679cCRA\u901a\u8fc7\u90ae\u4ef6\u5411\u60a8\u53d1\u9001\u4e86\u6709\u5173\u60a8\u7684\u9000\u8d27\u7684\u4fe1\u51fd\uff0c\u6216\u8005\u60a8\u5b8c\u5168\u77e5\u9053CRA\u53ef\u80fd\u5373\u5c06\u53d1\u73b0\u60a8\u7684\u4e0d\u6b63\u786e\u4fe1\u606f\uff0c\u5219\u60a8\u5c06\u5931\u53bb\u53c2\u52a0\u8be5\u8ba1\u5212\u7684\u8d44\u683c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u662f\u5b8c\u6574\u7684\u3002\u60a8\u5fc5\u987b\u63d0\u4f9b\u4e0e\u60a8\u8ba4\u4e3a\u5e94\u7f34\u7a0e\u6b3e\u7684\u6240\u6709\u5e74\u4efd\u6709\u5173\u7684\u4fe1\u606f\u3002\u5982\u679cCRA\u53d1\u73b0\u5e94\u7f34\u7a0e\u6b3e\u7684\u5176\u4ed6\u5e74\u4efd\uff0c\u5219\u60a8\u5c06\u4e0d\u518d\u6709\u8d44\u683c\u83b7\u5f97\u6240\u62ab\u9732\u5e74\u4efd\u7684\u51cf\u514d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5fc5\u987b\u6d89\u53ca\u6f5c\u5728\u7684\u7f5a\u6b3e\u6216\u5229\u606f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5305\u62ec\u81f3\u5c11\u903e\u671f\u4e00\u5e74\u7684\u6240\u5f97\u7a0e\u7533\u8bf7\u4fe1\u606f\uff1b\u548c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5305\u62ec\u5e94\u4ed8\u7684\u4f30\u8ba1\u7a0e\u6b3e\u3002<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2><b>\u4e09\u4e2a\u6b3e\u9879\uff1aGST \/ HST\uff0c\u901a\u7528\u548c\u6709\u9650<\/b><\/h2>\n<h3><b>\u6b3e\u9879\u4e00\uff1aGST \/ HST\u51b2\u9500\u4ea4\u6613<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c1\u7c7b\u4e13\u95e8\u4e3a\u6d89\u53caGST \/ HST\u51b2\u9500\u4ea4\u6613\u7684\u7533\u8bf7\u63d0\u4f9b\u4e86\u51cf\u514d\uff0c\u8fd9\u4e9b\u7533\u8bf7\u6709\u8d44\u683c\u51cf\u5c11\u7f5a\u6b3e\u548c\u5229\u606f\u3002 \u5f53\u8fdb\u884c\u5e94\u7a0e\u7ed9\u4ed8\uff08\u800c\u4e0d\u662f\u6309%\u5f81\u7a0e\uff09\u4e14\u4f9b\u5e94\u5546\u7531\u4e8e\u672a\u6b63\u786e\u6536\u53d6\u5e76\u4eceGST \/ HST\u7684\u6536\u6b3e\u4eba\u90a3\u91cc\u6536\u53d6\u7a0e\u6b3e\u800c\u672a\u6c47\u51fa\u51c0\u7a0e\u989d\u65f6\uff0c\u4fbf\u53d1\u751f\u51b2\u9500\u4ea4\u6613\uff0c\u5982\u679c\u6b63\u786e\u5730\u4f7f\u7528\u4e86\u7a0e\u6536\uff0c\u5c06\u6709\u6743\u8981\u6c42\u5168\u989d\u8fdb\u9879\u7a0e\u62b5\u514d\uff08ITC\uff09\u3002<\/span><\/p>\n<h3><b>\u901a\u7528\u8fd8\u662f\u6709\u9650\uff1f\u60a8\u5c06\u5728\u54ea\u4e2a\u8ba1\u5212\u4e2d\u5904\u7406\uff1f<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u5e94\u4ed8\u7a0e\u6b3e\u4e0d\u6d89\u53caGST \/ 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aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\/\u7533\u8bf7\u4eba\u7684\u590d\u6742\u7a0b\u5ea6\uff1b\u548c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u662f\u5426\u5df2\u52aa\u529b\u907f\u514d\u901a\u8fc7\u4f7f\u7528\u8fd1\u6d77\u8f66\u8f86\u548c\u5176\u4ed6\u65b9\u5f0f\u8fdb\u884c\u4fa6\u67e5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">CRA\u81ea\u613f\u62ab\u9732\u8ba1\u5212<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u9650\u5236\u548c\u4e00\u822c\u4e4b\u95f4\u7684\u5dee\u5f02\u4e0e\u53ef\u80fd\u5e26\u6765\u7684\u5904\u7f5a\u548c\u5229\u606f\u51cf\u8f7b\u5e45\u5ea6\u6709\u5173\u3002\u4f46\u662f\uff0c\u5982\u524d\u6240\u8ff0\uff0c\u5c31\u6240\u6b20\u672c\u91d1\u800c\u8a00\uff0c\u5fc5\u987b\u652f\u4ed8\u7684\u7a0e\u6b3e\u989d\u6ca1\u6709\u51cf\u514d<\/span><\/p>\n<h3><b>\u901a\u7528\u8ba1\u5212<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u90a3\u4e9b\u7531\u4e8e\u9519\u8bef\u800c\u5bfc\u81f4\u4e0d\u5f53\u884c\u4e3a\u7684\u4eba\uff0c\u4ed6\/\u5979\u53ef\u4ee5\u4eab\u53d7\u514d\u9664\u6240\u6709\u5904\u7f5a\uff0c\u8f6c\u4ecb\u8d77\u8bc9\u4ee5\u53ca\u5728\u6700\u8fd1\u4e09\u5e74\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u524d\u51e0\u5e74\u7684\u90e8\u5206\u5229\u606f\u3002 *\u4e00\u822c\u800c\u8a00\uff0c\u6700\u8fd1\u4e09\u5e74\u7684\u56de\u62a5\u5e74\u4e4b\u524d\u7684\u51e0\u5e74\u7684\u5229\u606f\u51cf\u514d\u4e3a\u90a3\u51e0\u5e74\u7533\u8bf7\u7684\u5229\u606f\u768450\uff05\u3002<\/span><\/p>\n<h3><b>\u6709\u9650\u8ba1\u5212<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u6709\u9650\u8ba1\u5212\u63d0\u4f9b\u7684\u6551\u6d4e\u6709\u9650\uff0c\u4e5f\u5c31\u662f\u8bf4\uff0c\u867d\u7136\u4e0d\u4f1a\u5c06\u7533\u8bf7\u4eba\u8f6c\u4ecb\u5230\u5211\u4e8b\u8d77\u8bc9\u4e2d\uff0c\u4e5f\u4e0d\u4f1a\u6536\u53d6\u8fc7\u5931\u603b\u8d39\u7528\uff0c\u4f46\u4ecd\u4f1a\u5411\u4ed6\/\u5979\u6536\u53d6\u5176\u4ed6\u9002\u7528\u7684\u7f5a\u6b3e\u548c\u5229\u606f\u3002 \u6839\u636e\u201c\u53d7\u9650\u8ba1\u5212\u201d\uff0c\u53c2\u4e0e\u8005\u8fd8\u5fc5\u987b\u7b7e\u7f72\u5bf9\u6240\u62ab\u9732\u7684\u5177\u4f53\u95ee\u9898\u7684\u5f02\u8bae\u548c\u4e0a\u8bc9\u6743\u7684\u653e\u5f03\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u901a\u5e38\uff0c\u5728\u6700\u8fd1\u4e94\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\u4e2d\uff0c\u81f3\u5c11\u6709\u4e24\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\u603b\u6536\u5165\u8d85\u8fc72.5\u4ebf\u7f8e\u5143\u7684\u516c\u53f8\u4ee5\u53ca\u4efb\u4f55\u76f8\u5173\u5b9e\u4f53\u7684\u7533\u8bf7\u5c06\u88ab\u89c6\u4e3a\u201c\u53d7\u9650\u8ba1\u5212\u201d\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><b>\u81ea\u613f\u62ab\u9732\u8ba1\u5212\u4e0b\u7684\u7f5a\u6b3e\u51cf\u514d<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u81ea\u613f\u62ab\u9732\u8ba1\u5212\u5141\u8bb8\u4e2a\u4eba\u633a\u8eab\u800c\u51fa\uff0c\u901a\u8fc7\u4ee5\u6b63\u786e\u7684\u4fe1\u606f\u4ee3\u66ff\u5b83\u6765\u7ea0\u6b63\u4ee5\u524d\u4e0d\u6b63\u786e\u7684\u7533\u62a5\u8868\uff0c\u800c\u4e0d\u5fc5\u9762\u5bf9\u5426\u5219\u4f1a\u53d7\u5230\u7684\u60e9\u7f5a\u6216\u5229\u606f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7f5a\u6b3e\u51cf\u514d\u7684\u91d1\u989d\u53d6\u51b3\u4e8e\u60a8\u5c06\u5728\u54ea\u4e2a\u7a0b\u5e8f\u4e2d\u8fdb\u884c\u5904\u7406\u3002\u5bf9\u4e8eGST \/ HST\u51b2\u9500\u4ea4\u6613\u548c\u4e00\u822c\u8ba1\u5212\uff0c\u6709100\uff05\u7684\u7f5a\u6b3e\u51cf\u514d\u3002 \u5bf9\u4e8e\u201c\u53d7\u9650\u201d\u8ba1\u5212\uff0c\u6ca1\u6709\u4efb\u4f55\u91cd\u5927\u8fc7\u5931\uff0c\u4f46\u4f1a\u53d7\u5230\u5176\u4ed6\u5904\u7f5a\u3002 \u7f5a\u91d1\u51cf\u514d\u4ec5\u9002\u7528\u4e8e\u5728\u63d0\u4ea4VDP\u7533\u8bf7\u7684\u62a5\u544a\u671f\u4e4b\u524d\u7684\u5341\u5e74\u5185\u9002\u7528\u7684\u7f5a\u91d1\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b3e\u9879\u4e00\uff1aGST \/ HST\u51b2\u9500\u4ea4\u6613\uff1a100\uff05\u7f5a\u6b3e\u51cf\u514d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b3e\u9879\u4e8c\uff1a\u4e00\u822c\u8ba1\u5212\uff1a100\uff05\u51cf\u514d\u7f5a\u6b3e<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b3e\u9879\u4e09\uff1a\u6709\u9650\u7a0b\u5e8f\uff1a\u6ca1\u6709\u91cd\u5927\u8fc7\u5931\u5904\u7f5a\uff0c\u4f46\u5176\u4ed6\u5904\u7f5a\u5c06\u9002\u7528\u3002<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2><b>\u81ea\u613f\u62ab\u9732\u8ba1\u5212\u4e0b\u7684\u5229\u606f\u51cf\u514d<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u5229\u606f\u51cf\u514d\u7684\u91d1\u989d\u53d6\u51b3\u4e8e\u60a8\u8981\u5904\u7406\u7684\u7a0b\u5e8f\u3002\u5bf9\u4e8eGST \/ HST\u51b2\u9500\u4ea4\u6613\uff0c\u53ef\u4ee5100\uff05\u51cf\u514d\u5229\u606f\u3002 \u5bf9\u4e8e\u4e00\u822c\u8ba1\u5212\uff0c\u670950\uff05\u7684\u5229\u606f\u51cf\u514d\u3002 \u5bf9\u4e8e\u6709\u9650\u7684\u7a0b\u5e8f\uff0c\u6ca1\u6709\u5229\u606f\u51cf\u514d\u3002 \u5229\u606f\u51cf\u514d\u4ec5\u9650\u4e8e\u5728\u63d0\u4ea4\u7533\u8bf7\u7684\u62a5\u544a\u671f\u7ed3\u675f\u4e4b\u524d\u7684\u524d10\u4e2a\u65e5\u5386\u5e74\u4e2d\u4ea7\u751f\u7684\u5229\u606f\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b3e\u9879\u4e00\uff1a\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\/ HST\u51b2\u9500\u4ea4\u6613\uff1a100\uff05\u7684\u5229\u606f\u51cf\u514d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b3e\u9879\u4e8c\uff1a\u4e00\u822c\u8ba1\u5212\uff1a50\uff05\u7684\u5229\u606f\u51cf\u514d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b3e\u9879\u4e09\uff1a\u6709\u9650\u7684\u8ba1\u5212\uff1a\u65e0\u5229\u606f\u51cf\u514d<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2><b>\u8d77\u8bc9\u6551\u6d4e<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u9664\u4e86\u5982\u4e0a\u6240\u8ff0\u7684\u7f5a\u6b3e\u548c\u5229\u606f\u51cf\u514d\u5916\uff0c\u5982\u679cCRA\u63a5\u53d7\u4e86VDP\u7533\u8bf7\uff0c\u5219\u4e0d\u4f1a\u5c06\u6ce8\u518c\u4eba\u8f6c\u4ecb\u81f3\u4e0e\u672c\u516c\u5f00\u76f8\u5173\u7684\u5211\u4e8b\u8bc9\u8bbc\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u539f\u6587\uff1a<\/span><a href=\"https:\/\/kalfalaw.com\/what-if-you-havent-filed-taxes-for-years\/\"><span style=\"font-weight: 400;\">https:\/\/kalfalaw.com\/what-if-you-havent-filed-taxes-for-years\/<\/span><\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u8fd1\u5e74\u6765\uff0c\u60a8\u662f\u5426\u6ca1\u6709\u63d0\u4ea4\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff0cGST \/ HST\u7533\u62a5\u8868\u6216\u516c\u53f8T2\u7533\u62a5\u8868\uff1f 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