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回复 #63 今天闲着 的帖子
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, I0 U' ?* i4 G2 U* F, A8 ^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); o$ \3 s) |' e6 t+ O
- 需要有mileage log with km travelled, when, where, who 4 H! n7 }& {# x) V4 p N
+Car lease, insurance, maintenance, gas, licenses
* E! N" O$ a6 H4 F& ~0 `0 c* N- 只能claim公司使用的%; logbook is essential to track the usage : \4 J: J+ @- n7 O. G# K
+parking
0 S& ^/ j; R g0 b/ @+Home office
1 F2 ?% Y1 y; ?* I9 J7 [/ | - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) , m& Z, C! ?( _+ R1 N2 S& q# c
+telephone calls, need separate phone line to deduct monthly fees 7 F/ ~8 d9 p) w. a3 N3 ~0 @. S
+pager and/or cellular if for business ) H e; y5 A4 X& w
+Office furniture, 可以卖现在用的东西给公司' ^0 z% ~4 _: f# s5 W
+会计及律师费用' m% w) z% r" ?( a/ ^- a) I: b
+超过$200的每年折旧,其他第一年deductible
* T8 |1 A) O* O- CCA, "Capital Cost Allowance %" for depreciation rates
( C- K, h* ]& y) N+Conferences are deductible if within 'business area' and relates directly to business
0 Q0 X9 O' F" {7 u" r8 t. J+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
W0 J) X0 b5 y8 f% M9 _/ Z4 q, X+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) : U! e4 L7 Z y0 K: w
+广告费(Web site, magazines, newspapers)
& N' e9 g1 {5 J/ ~) q1 F+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 r8 J: c/ F7 X! \0 ^
$ ?# j3 s9 _1 ?6 s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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