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回复 #63 今天闲着 的帖子
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6 j3 I" ^- d) R0 R% ^# c+ @4 U有限公司能省税的项目列表8 L( k0 E/ e6 l
" J4 J! F# o9 k* R- e+ U+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)( m( \8 A( f u0 y+ b
- 需要有mileage log with km travelled, when, where, who
5 A C5 A% d7 B W w, |4 r; [) M+Car lease, insurance, maintenance, gas, licenses . _- o3 k( \, W; E- [1 s4 B3 A
- 只能claim公司使用的%; logbook is essential to track the usage * H8 P, w9 j: L p
+parking _ n" }2 }2 x/ r. r2 N3 j
+Home office; w h) S" P5 W5 J9 J
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
0 R' h2 E+ u W+telephone calls, need separate phone line to deduct monthly fees
; Y+ ~7 G9 A, A& v; M! K+pager and/or cellular if for business / [9 H9 X: o; O
+Office furniture, 可以卖现在用的东西给公司- E3 j1 C& U- S& {; n" }( Y
+会计及律师费用
% p+ w# z/ t( |# [5 B( `4 U( A1 E1 o+超过$200的每年折旧,其他第一年deductible
. x' q5 [: Z; L- CCA, "Capital Cost Allowance %" for depreciation rates
, D3 k4 g5 Y& V# Y8 u/ K/ C+Conferences are deductible if within 'business area' and relates directly to business
7 x* c' I) @& G+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 7 X8 u4 L. {5 r
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) 2 R0 u+ |% S0 i/ ?' ~- `
+广告费(Web site, magazines, newspapers) * Q6 ~7 p1 d! x* P5 [3 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。2 f; D9 C" P" n1 i6 f2 Y' d: a Z2 u x# R
7 e. M2 P( I, E" {6 a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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