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回复 #63 今天闲着 的帖子
ZT
% L4 j& e' N+ G2 k2 s; i/ \# Z; U有限公司能省税的项目列表
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7 d2 o: s' R0 Z1 H: `6 u8 x+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)4 y/ j& i' h8 P$ [8 {" Y5 t
- 需要有mileage log with km travelled, when, where, who + f* T, [8 H* W4 K
+Car lease, insurance, maintenance, gas, licenses 6 c* g! Q Y+ {/ X& C0 U
- 只能claim公司使用的%; logbook is essential to track the usage
$ R9 [ N# V* }% Z. e' t; ~+parking
$ ]' }0 C2 n I/ _. R+Home office
9 c- Z1 Y7 _: h: S - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
% ], o- i2 D1 S+ n8 S# F; Y7 A% B+telephone calls, need separate phone line to deduct monthly fees $ S# E7 j3 e0 F. i5 P. H" ~
+pager and/or cellular if for business
7 r) B0 p% V. K* E* g# m& A+Office furniture, 可以卖现在用的东西给公司
# [0 u. D: t3 U+ G) W+ @4 L+会计及律师费用( k/ J' W. F0 D
+超过$200的每年折旧,其他第一年deductible
# ^) r* n+ q( S1 b$ C) i2 J& J- CCA, "Capital Cost Allowance %" for depreciation rates
7 ] S, g! C/ r; s% ]; M! ~+Conferences are deductible if within 'business area' and relates directly to business
& f: ]" u# O7 \) J/ Z$ n+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
7 K* k0 h. F& ]- K+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) * H/ p- A( D$ s. U, C: O
+广告费(Web site, magazines, newspapers)
@; P& j! a3 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。
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" ]. }$ n6 I! B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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