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回复 #63 今天闲着 的帖子
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. p3 l% w/ A+ G$ s4 A6 m; R' ]有限公司能省税的项目列表
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)% ?3 g$ l4 J! w# v9 M7 q" N
- 需要有mileage log with km travelled, when, where, who
! D f5 F& M( ~7 t8 ]+Car lease, insurance, maintenance, gas, licenses
+ c3 y( W9 P" [) ?- W6 P) r- 只能claim公司使用的%; logbook is essential to track the usage
! i3 C! C# v% |4 \; O5 s& P; \+parking 3 S2 i8 j; J- a e& S
+Home office- n! S( {0 M+ r! @$ ~
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) ( F. [9 X$ h5 O% ^, P
+telephone calls, need separate phone line to deduct monthly fees / }( o7 [% s( c# r$ h) Y
+pager and/or cellular if for business
2 e4 U1 _. o6 m0 x* j9 L6 u9 f+Office furniture, 可以卖现在用的东西给公司
7 `) {. n/ Y7 j* Y: i7 H2 N% Q+会计及律师费用
) y6 P/ ~/ P C4 S) c O9 ^+超过$200的每年折旧,其他第一年deductible& N; Q4 E- f/ f
- CCA, "Capital Cost Allowance %" for depreciation rates
! O* X" K: ?: E3 D+Conferences are deductible if within 'business area' and relates directly to business
, S- o6 ]8 ^8 B$ e3 D# a9 w" b+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt ; q$ k8 ]# X; l
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) - G# l! e* c# N4 G/ X
+广告费(Web site, magazines, newspapers) ' p p$ n- G: D" ]& D* m% `
+员工工资,但工司员工必须交个人所得税。公司付公司部分及员工部分的CPP。6 q$ G2 H; [) k1 h: N+ c" i3 B
, G, m* R# ]% ?. d. V4 `可以从公司借钱花,但必须还钱给公司,并付reasonable的利息 |
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