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公司结构形式的利弊

加拿大的网络信息挺健全,坐在电脑边,敲下键盘,就可办妥很多事。

先来比较下公司结构形式的利弊:

Corporation, partnership, or sole proprietorship?

Now that you have decided to start your own business, you will have to determine what business structure or form of organization suits your needs. The structure of your business will depend on whether you want to run your business yourself or with a partner or associates. There are four types of business structures: sole proprietorships, partnerships, corporations and cooperatives.

1.Sole proprietorship

With this type of business organization, you would be fully responsible for all debts and obligations related to your business and all profits would be yours alone to keep. As a sole owner of the business, a creditor can make a claim against your personal or business assets to pay off any debt.

Advantages:

Easy and inexpensive to form a sole proprietorship (you will only need to register your business name provincially, except in Newfoundland and Labrador)

Relatively low cost to start your business
Lowest amount of regulatory burden
Direct control of decision making
Minimal working capital required to start-up
Tax advantages if your business is not doing well, for example, deducting your losses from your personal income, lower tax bracket when profits are low, and so on
All profits will go to you directly

Disadvantages:

Unlimited liability (if you have business debts, personal assets would be used to pay off the debt)
Income would be taxable at your personal rate and, if your business is profitable, this may put you in a higher tax bracket
Lack of continuity for your business, if you need to be absent
Difficulty raising capital on your own

2. Partnerships

A partnership is a good business structure if you want to carry on a business with a partner and you do not wish to incorporate your business. With a partnership, you would combine your financial resources with your partner into the business. You can establish the terms of your business with your partner and protect yourself in case of a disagreement or dissolution by drawing up a specific business agreement. As a partner, you would share in the profits of your business according to the terms of your agreement.
You may also be interested in a limited liability partnership in the business. This means that you would not take part in the control or management of the business, but would be liable for debts to a specified extent only.
When establishing a partnership, you should have a partnership agreement drawn up with the assistance of a lawyer, to ensure that:

You are protecting your interests
That you have clearly established the terms of the partnership with regards to issues like profit sharing, dissolving the partnership, and more
That you meet the legal requirements for a limited partnership (if applicable)

Advantages:

Easy to start-up a partnership
Start-up costs would be shared equally with you and your partner
Equal share in the management, profits and assets
Tax advantage, if income from the partnership is low or loses money (you and your partner include your share of the partnership in your individual tax return)

Disadvantages:

Similar to sole proprietorship, as there is no legal difference between you and your business
Unlimited liability (if you have business debts, personal assets would be used to pay off the debt)
Hard to find a suitable partner
Possible development of conflict between you and your partner
You are held financially responsible for business decisions made by your partner (for example, contracts that are broken)

3. Corporations

Another type of business structure is incorporation. This can be done at the federal or provincial level. When you incorporate your business, it is considered to be a legal entity that is separate from the owners and shareholders. As a shareholder of a corporation, you will not be personally liable for the debts, obligations or acts of the corporation. When making such decisions, it is always wise to seek legal advice before incorporating.

Advantages:

Limited liability
Ownership is transferable
Continuous existence
Separate legal entity
Easier to raise capital
Possible tax advantage as taxes may be lower for an incorporated business

Disadvantages:

A corporation is closely regulated
More expensive to incorporate than a partnership or sole proprietorship
Extensive corporate records required, including shareholder and director meetings, and documentation filed annually with the government
Possible conflict between shareholders and directors
Possible problem with residency of directors
 
回复选择无限公司与有限公司的差异

接着引用下“通达网”两篇文章来说明下选择无限公司与有限公司的差异。

加拿大做小生意最好注册有限公司

案例:小宋要买家餐馆,作个小生意。作小生意首先要注册公司。据他朋友讲,开餐馆,便利店等小生意,注册一家无限公司就可以了,既省钱,又方便。

Hope提示:作小生意即可注册无限公司,也可注册有限公司。但是,就风险,税务等方面考虑,最好是注册有限公司。

小宋:我要买家中餐馆,需要注册一家小生意公司,你们可以帮我注册吗?
Hope:在加拿大没有你讲的小生意公司,只有限公司和无限公司。

小宋:就是开小生用的,个人那种公司。
Hope:那是无限公司,并不是小生意公司。很多新移民和你一样,往往把小生意和无限公司等同起来,这个概念是不对的。
小生意的概念是政府从对企业的经营规模,企业人数,销售额等的划分而来的,与公司的形式,即有限,还是无限公司无关。

小宋:我朋友说作小生意注册无限公司,可以省钱,只需要花一百多块。
Hope:作小生意可以注册无限公司,但是在加拿大一般Home Business 之类的小生意,即在家里提供产品或服务的小生意,特别是有份工作,在家里兼作生意,这种小生意注册无限公司比较好。

无限公司最大的特点就是,个人的全部收入不论你的公司收入,还是你的生意收入都在一起,按个人税率交税,如果工资收入较高,生意在刚开始不盈利,通过生意 的开支等费用可以帮你减一些个人税;但生意如果有盈利,就不合算了,反而要比有限公司多交好多税。在加拿大有限公司的税率要比无限公司税率优惠很多。

既然要作生意,根据生意把公司设计好,避好税最为重要的,不要为省这点注册费,因小失大。

小宋:为什么这样说呢?
Hope:中餐馆是华人移民在海外,在北美最常从事的小生意之一,就象我上次和山草在地产周刊的对话:大陆华人常作的4大生意里谈到的。但不幸的这是一个 比较容易被查税的行业。国税局把餐馆业列在容易作假和藏钱的行业之中。因此,餐饮业成为国税局查税的主要目标之一,尤其是我们中国人经营的那些主要靠现金 收入的中餐馆。在其中最常被查的中餐馆是那些由个人公司(sole company)运作的餐馆,就是你理解的那种小生意无限公司。

有人估计,如果你用个人无限公司做生意,比有限公司被查税的可能性高出好几倍。我们Tonda 通达生意中心在每年处理的查税案件中就发现,很多被查税的生意大多数是无限公司。

小宋:为什么对无限公司查得多呢?
Hope:加拿大各种税很高,大家都想少交税,这很正常,但少交税不能靠偷税,而要靠避税。
有限公司在避税方面比无限公司有更多的合理的途径。比如,就小生意而言,它可以通过发工资在个人税和公司税之间进行税务平衡,达到减税和避税的目的 。无限公司相对来说,减税的途径就有所局限,如果硬性减税,减得太过,不免会引起税务部门的“重视”和“关照”。

小宋:那我还是注册一家有限公司好,就像你说的,避好税把这些注册费省回来就是了。
Hope:我在这里提醒你一下,要避好税在日常经营中要多咨询你的会计师,作一些准备,否则到了报税时,再好的会计师也帮你避不了多少税。


有限公司的优势在那里?


加拿大公司的经营模式, 开始时以无限公司或合伙的形式运做, 待企业发展,赢利稳定后再转成有限公司. 那么与无限公司相比, 有限公司有那些优势呢?

第一. 公司一旦负债或破产, 法人和股东的债务只限于当初投入公司的金额, 而与私人财产无关.也就是说, 公司的股东不负公司债务的责任, 但是一旦做了贷款担保, 则另当别论. 此外与自然人一样, 有限公司也可以拥有各种财产.

第二, 与无限公司不同的是, 有限公司寿命可以无限延长, 即使owner 过世或生意转手, 一样可以继续存在.

第三, 易于融资. 当公司发展壮大时需要大量的资金投入, 有限公司可以通过向社会公开发行股票筹资. 这样做的好处是公司没有还贷的压力, 更不需要向股民支付利息, 还可以迅速筹措到资金.

第四. 灵活安排收入. 给自己或家人发放工资时, 有限公司可以自己决定发放的时间和数额, 以最大限度地降低个人所得税.

第五. 潜在的延税能力. 在个人税率较高的年份, 少发工资, 一旦税率下调, 增加工资数目.

第六. 第六, 收入平摊. 有限公司可以将赢利以分红的形式发放给股东, 即使他们没有实际参与经营. 这样将拥有高收入的个人收入分摊给低收入的家庭其他成员, 降低了个人所得税.

第七, 税率较低. 与无限公司的最低税率22.5%相比, 在安省有限公司的最低税率只有18.62%.

第八. 诚信度高,增加了生意机会. 如果你是一个独立承包商, 会发现对方更看中你是否拥有一家有限公司, 否则生意可能会转给别人

王先生在听了我们的详细介绍后, 问到难道有限公司就没有一点儿缺点吗? 答案当然是NO!经过多年的实践和客户调查, 我们总结出它的六个劣势.

第一, 没有经营也得报税. 即使收入和费用为零, 但每年仍然要报省税和联邦税.

第二, 随时保存完备的资料. 按照税法要求有限公司要保存公司会议的MINUTE BOOK; 股东和法人的任命通知并每年报告更新.

第三. 不能利用个人的免税额. 因为有限公司报税用不同的报表, 因此不能利用个人税务上的credit优惠.

第四, 不能灵活使用公司亏损. 无限公司一旦发生亏损, 可以用来冲抵个人收入, 但是有限公司的亏损只能用来冲减以前的盈余或今后几年的亏损.

第五, 个人为公司担保承担责任. 如果向银行借贷发生困难时, owner常常会以个人的名义做担保, 如果债务不能还清, 自然转嫁到owner身上.
 
网上注册公司步骤

http://www.ic.gc.ca/eic/site/cd-dgc.nsf/eng/cs02194.html


What are the steps that have to be followed when incorporating online?

Optional preliminary steps:

  1. (recommended) Consult the Guide to Federal Incorporation in order to help determining how to complete the incorporation forms (ie. structure the corporation).
  2. (optional) You can choose to use a lawyer (or an intermediary) to incorporate your company, these firms offer value added services, such as: a valuable legal opinion. If you are comfortable with the process, you can choose to incorporate yourself directly online through this website!
Online filing process steps:

  1. If you are incorporating a Company with a name– you will need to access the NUANS Real-time System at the top of the online filing menu page. Through the Corporations Canada site, the search costs $20.00 and can be paid for once you are ready to commit to a name usingVisa®, Mastercard® or American Express®. The pre-search portion of this site, allows users to test several names without commitment. The search is valid for 90 days. A search house can also perform a NUANS search, click onto NUANS Search House List for phone numbers.
  2. (Optional step) Once a NUANS name search has been completed, you will receive a .pdf version of the NUANS Name Search Report. You may then choose the Corporate Name Proposal link from the online filing centre. This allows you to send Corporations Canada the NUANS Name Search Report along with other relevant information so that pre-approval for the name in the form of a Name Decision Letter, can be made (please allow 24 hours). Users can also choose to fax the search to Corporations Canada's toll free fax line at 1-877-568-9922 with a brief description of the nature of the business. To familiarize yourself with the criteria used, please consult the Choosing a Name section of this website.
  3. Please proceed with the following instructions:
    1. Click on "Online Filing Centre".
    2. Click on "Incorporate a business" and follow the instructions. You will need to choose one of the following options:
      • incorporate with a proposed name to be approved by Corporations Canada (you must provide the NUANS Name Search Report reservation number)
      • incorporate with a name that has been pre-approved by Corporations Canada (you must provide the Request ID and the confirmation number that you received)
      • incorporate with an assigned numbered name (Corporations Canada will assign the next number available)
  4. You will receive an email acknowledging receipt. Once your request has been processed and approved, you will receive another email, containing a PDF version of your Certificate of Incorporation. The Certificate of Incorporation and the original signed forms should be kept with the corporate records. If the Articles are not approved: you will receive, by e-mail, a notice with further instructions on how to proceed.
Other related steps:

  1. Your new corporation must register (often called an extra-provincial registration) with the province(s) in which it intends to operate. When incorporating online, it is possible to fill out extra-provincial registration forms online for Saskatchewan, Ontario, Nova Scotia, and Newfoundland and Labrador.
  2. Now that you are incorporated, you may wish to consult Canada Business website Starting a Business External link, Opens in a new window. This tool provides links and important information to help entrepreneurs start operating their new corporation/business.
https://www.nuans.com/rts-str/en/home-accueil_en.cgi
 
最后编辑: 2014-03-18
无名公司

当然,不知起什么名或不想起名,也可以直接注册个号码公司,号码公司以其在省政府或联邦政府登记证的号码为公司字号,很多人用,灵活应变,可以随便起个什么名,但名字不受保护。

下面,以注册无名公司为例,看看究竟。

Industry CanadaOnline Filing Centre可以看到注册有限公司及其相关业务事项的费用,注册费为$200,当然也可以让会计师或律师帮办,多付$100多手续费吧。



 
周年申报提醒通知

周年申报提醒通知,并非退税申报。

Form 22 - Annual Return
Form 22 - Annual Return is not a tax return. It is a corporate information form that is required to be filed once a year by each federal corporation with Corporations Canada. It is part of a corporation’s corporate records. This form helps the federal government fulfill its responsibility of maintaining an up-to-date and accurate database of information about federal corporations, including whether corporations are actively operating within the requirements of the legislation. A corporation’s annual return must be filed within the 60 days following the corporation’s anniversary date.
 

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