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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. N; S; q. z7 c
% R2 Z6 D4 D( A8 J/ ~+ N+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
1 M# j( e D- \ A$ _4 j& p- 需要有mileage log with km travelled, when, where, who 4 C# M/ k2 b" u' D2 H. b7 Y) C
+Car lease, insurance, maintenance, gas, licenses + |0 K$ N2 E5 E7 m
- 只能claim公司使用的%; logbook is essential to track the usage ! w6 E# a' |( @0 s, i
+parking " K& j& R' w( N4 ~" |
+Home office1 F; c% k! w" V. U0 ?6 T
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
[2 k( S9 t- T. _- `) a, S+telephone calls, need separate phone line to deduct monthly fees
2 L4 N7 @. d% }( B+pager and/or cellular if for business 4 q7 K0 b9 E; t' l4 y0 S
+Office furniture, 可以卖现在用的东西给公司8 g3 \7 }! N, Z1 m
+会计及律师费用
2 Q1 L1 Q) I/ O$ n8 I+超过$200的每年折旧,其他第一年deductible
4 J: S0 e n) h+ w; ?- CCA, "Capital Cost Allowance %" for depreciation rates 7 C6 }8 \ ]( U
+Conferences are deductible if within 'business area' and relates directly to business
/ {4 b8 b3 X- N: T0 D, ]! F+ Z+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 4 z5 ]& [" `' C7 ?5 C2 X
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
# d4 N7 a5 b/ H5 F' v" z G$ D6 m+广告费(Web site, magazines, newspapers)
5 L$ r) ]% l: w% D3 q* 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 e: v9 t. ]" E1 x) {7 @. L9 s
# x1 W$ y8 Z4 b; `' h: E' L* h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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