Tangerine 终于在八月15日关闭了 Whoops! Protection的服务,现在全面变为Overdraft Protection. 如果你是 Tangerine的用户,应该会收到Tangerine的邮件,说你pre-approval了多少额度。下面是我从Tangerine网站上获得的信息。 As promised, we want to share with you some more information about our new Overdraft Protection feature, which you can add
固定资产 (CCA)的计算对于很多刚刚开始在加拿大经营小生意的人,可能会有一些疑惑,通常企业购买或建筑一个厂房,买一台计算机、电视或汽车,因使用寿命大于一年,算是资本支出。有时资本支出与费用支出的区分不那么明确,会计上及税务上对企业资本支出的处理,有相同亦有相异之处。 相同处是,资本支出不可于当期报销,必须分数年摊提。相异处是,税务上对折旧有更严之规定与限制。税务上「折旧」称为capital cost allowance 简称CCA,有许多复杂的规定。基本上,税务上将资本财归于不同类别(class),每年就不同的类别提列折旧,大部分的资产类别采用「馀额递减法」(declining balance)摊提折旧,企业最多可以对该类资产之未折旧资产成本(undepreciated capital cost, UCC)提列一定比例的折旧,该折旧额使次年之UCC 等额降低。在购买资产的第一年,折旧率只准提列一半。企业并不需要提列税法容许的最高折旧额,可以少提,甚至不提。固定资产 Class 我这里简单的介绍一下,Class 1一般是建筑(building) Class 8,是办公家具,一般是20%。 Class 10 是30000一下的汽车 一般是30% 而其中有一个特殊的条款就是Class 10.1 适用于 超过30000的车,每一辆车一个Account。具体就不多说了。 Class 12是电脑软件和Small Assets。 Class
Tangerine 一直是我比较喜欢的银行,只是可惜,在被Scotia收购之后,现在终于开始向客户开刀了。Whoops! Protection本身是免费的,允许客户欠Tangerine250刀,但是需要在30天付清,现在要在2015年8月15日结束这个服务。我觉得更多的是,Tangerine会转换为Overdraft的服务,也就是说,他们要通过这个服务进行收费。虽然我可以明白任何的企业都是以盈利为目标的,但是现在来说,我并不觉得Tangerine会比PC更有优势,如果你有兴趣,可以看我以前写过一篇文章就是Tangerine和PC的比较。 具体可以看下面的邮件,如果你没有收到的话。 Whoops! Protection has been a feature of your Tangerine Chequing Account, covering you for up to $250 in case your balance fell a bit
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