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回复 #63 今天闲着 的帖子
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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 b; ^; k: k
- 需要有mileage log with km travelled, when, where, who $ E- ?& u4 J$ ?" [) W A' f
+Car lease, insurance, maintenance, gas, licenses
7 Z- ] q' z0 N# S# G- |. m: x- 只能claim公司使用的%; logbook is essential to track the usage
$ t% }7 U) U, Q; S+parking + ]% a, \1 Y: |" b
+Home office+ X# \+ @1 X) G A2 D
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
* r8 t! |7 h9 x3 j! S! Z+telephone calls, need separate phone line to deduct monthly fees ( f# E- n- r' u. k1 O
+pager and/or cellular if for business
0 V- ?5 g5 E- p: P! J$ S# h6 d+Office furniture, 可以卖现在用的东西给公司
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+超过$200的每年折旧,其他第一年deductible
% h0 Q z! L/ s; D- CCA, "Capital Cost Allowance %" for depreciation rates , Z. h) t; H6 {2 i
+Conferences are deductible if within 'business area' and relates directly to business
- s. e4 b+ j9 H3 A# U- q+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 4 Y, H X% Z, N; r5 M% T
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) % P; ~6 ~7 _# `9 Z+ z
+广告费(Web site, magazines, newspapers)
& \& s) }1 ?! C/ z9 i+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。7 I# s" i2 B; A; v3 T3 ~9 K& h/ v
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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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