 鲜花( 0)  鸡蛋( 0)
|
回复 #63 今天闲着 的帖子
ZT % l* c' M; d: S* \3 R9 N
有限公司能省税的项目列表
6 g! M/ E. P. I" x! _2 \2 k4 L* f E! P: n3 Q1 c
+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)- W& O+ [3 X6 t N
- 需要有mileage log with km travelled, when, where, who
( e/ h& ~1 N& K- h+Car lease, insurance, maintenance, gas, licenses * a( O" a+ L1 z* _8 ?, p
- 只能claim公司使用的%; logbook is essential to track the usage 4 c$ h1 J2 G1 p
+parking % E& o+ A: m& J% U( [3 b
+Home office
2 A1 _, n* \9 _7 |- Q( W1 a/ e - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
( c+ n8 I; C6 J* b6 f0 W: x& h+telephone calls, need separate phone line to deduct monthly fees / ^- y, b. q& I% b$ Q1 b4 y7 Q) U
+pager and/or cellular if for business 7 d4 Y1 v, Z9 m5 y
+Office furniture, 可以卖现在用的东西给公司2 M9 P5 T+ p2 E
+会计及律师费用
6 ^1 Y/ o6 M. Z! f& y, {- |4 b+超过$200的每年折旧,其他第一年deductible
( L: ~% ^- n5 n* G/ h) F- CCA, "Capital Cost Allowance %" for depreciation rates 5 N% |( r3 n% t" e5 f2 j. q
+Conferences are deductible if within 'business area' and relates directly to business
8 O& C+ h1 G. a& e6 \+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt ! m7 N# h i; `$ D$ _- h8 S- ~- A
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) 5 S" c& ^( m. G7 D. Q/ X+ U
+广告费(Web site, magazines, newspapers) ) B( b6 _$ k4 [2 d' Z" 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。
/ J/ |8 P& V* P$ \6 E$ t3 _3 I4 A6 P1 u
可以从公司借钱花,但必须还钱给公司,并付reasonable的利息 |
|