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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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9 N, @0 I8 `% T- M4 M& W+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
5 R( E- u& X' W4 Q: B: z- 需要有mileage log with km travelled, when, where, who
" `5 G" M# o: X' e/ S+Car lease, insurance, maintenance, gas, licenses
% l# P7 t S y, l. a- 只能claim公司使用的%; logbook is essential to track the usage
! T& `6 L' N3 B# c+parking
9 A$ h. [' @* j/ _( l+Home office; B/ b( Y' w1 P1 Q1 d" I
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) 3 G* F i4 C8 l/ g0 |
+telephone calls, need separate phone line to deduct monthly fees 1 h8 P! w& }+ _- [
+pager and/or cellular if for business 2 P' L' t4 p* d) h, v
+Office furniture, 可以卖现在用的东西给公司
# w& s5 I8 B" T$ T$ l( N+会计及律师费用5 N% B- ~8 b) P, N# b2 N% T+ Z1 L
+超过$200的每年折旧,其他第一年deductible
& ^' i2 h4 ~/ U& t" O- CCA, "Capital Cost Allowance %" for depreciation rates $ P' s0 Q/ ` k. w
+Conferences are deductible if within 'business area' and relates directly to business
8 Q. w1 k3 L2 ~* ~' v. G+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
6 e' r0 B! ~* I3 y7 G3 |3 r+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
r/ D$ r6 i, f" z. x+广告费(Web site, magazines, newspapers)
. j: e" k5 r" M9 \. |1 w* p+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。3 l' P, ]0 \ r1 n
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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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