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回复 #63 今天闲着 的帖子
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$ j8 \, b+ T" @$ R+ b/ j有限公司能省税的项目列表
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3 K" H G# Q4 w. I1 g7 Z" n+ M3 O+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)3 h3 X. i* k5 V, b
- 需要有mileage log with km travelled, when, where, who * O( L: z+ F s* O: P7 [
+Car lease, insurance, maintenance, gas, licenses # q' g; p8 n4 U" R
- 只能claim公司使用的%; logbook is essential to track the usage
( S& A* c, r5 ^) ]* W' z+parking
1 o, z) U& R& S# Z) D; u5 t+Home office
! N8 A& d7 Z* }! H' `: g% M; b/ x - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
, k+ `# q' b* D& f- A) q+telephone calls, need separate phone line to deduct monthly fees
" j/ r+ @: m2 ?4 U/ z7 j' m+pager and/or cellular if for business # X( V' t0 U. s
+Office furniture, 可以卖现在用的东西给公司
$ ]- S( y, Y0 L+会计及律师费用4 T. i2 D3 d1 w5 Y3 r8 i
+超过$200的每年折旧,其他第一年deductible6 Z. c. ?" J! H1 T3 Y# c
- CCA, "Capital Cost Allowance %" for depreciation rates 3 t/ l' D2 E5 }1 t+ H
+Conferences are deductible if within 'business area' and relates directly to business
7 h, y6 X/ s# _7 i8 @+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 7 H- r1 {3 F2 e1 r" X
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) 4 T- F! V. }( V+ m! M/ K; ]) l
+广告费(Web site, magazines, newspapers) , n8 T5 ~5 t0 f$ `* H
+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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1 M" A1 @5 b1 _" z% U2 e, C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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