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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)
6 l8 G4 b* d! k$ Q; `- 需要有mileage log with km travelled, when, where, who
a6 \$ t/ G4 |& X& I$ d9 k" m+Car lease, insurance, maintenance, gas, licenses
: N7 C+ [! a: A+ ^* ^7 p$ _: ?: U- 只能claim公司使用的%; logbook is essential to track the usage 1 b& ~1 u- f9 G, l( f
+parking
9 I3 A, y( U" ^1 v4 d- ^3 R1 l+Home office
/ d" [# d# j2 y; M" |- | - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
' @7 F2 \3 o- V$ p2 ^+telephone calls, need separate phone line to deduct monthly fees
; O$ p& s. |3 T% W, z* a% C+pager and/or cellular if for business , h" l' k, ?, c
+Office furniture, 可以卖现在用的东西给公司4 R6 f% z, ^8 u" r7 U' d
+会计及律师费用+ T4 ]' J! {0 c$ i; E# @" M! g
+超过$200的每年折旧,其他第一年deductible1 j# ]" S4 N. c7 m
- CCA, "Capital Cost Allowance %" for depreciation rates 6 n% q! N$ L: ?6 ]0 k
+Conferences are deductible if within 'business area' and relates directly to business
& b, s5 u. }9 d* Y+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 8 |& B6 Q$ @; @+ ~ i0 B
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) ! Q+ U* K3 \/ l9 {: P
+广告费(Web site, magazines, newspapers) 4 M7 l- \5 @1 M- V, f F, B
+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。% t6 a" s% e+ r) R2 ~5 d0 C$ r
& r" b$ a5 ]3 m- z- {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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