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回复 #63 今天闲着 的帖子
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0 \0 w3 F* N! n- C. r% y2 h有限公司能省税的项目列表0 o! R$ f1 z0 E4 E( Q: b# U
4 N7 |- H( l: x5 J/ h# [: ]: f" S+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
+ j- r/ R# K; L; M4 V! U9 |3 ?: t7 a- 需要有mileage log with km travelled, when, where, who . [! k2 L4 O& [6 |9 \/ i
+Car lease, insurance, maintenance, gas, licenses ) d' T; |5 `+ a1 e
- 只能claim公司使用的%; logbook is essential to track the usage 2 t4 F4 N4 ]! ]1 u( Z0 e$ f
+parking
8 u) {0 Z8 h7 L7 o+Home office e! j/ \& _, P! L
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
9 x Q, v5 z# G* N- v" b+telephone calls, need separate phone line to deduct monthly fees
5 ~3 A) {' Q5 m7 L& R" ?+ v% y+pager and/or cellular if for business
! V, p& N4 T$ v+Office furniture, 可以卖现在用的东西给公司
$ S( S6 w+ h5 h9 ^* z6 }+会计及律师费用
) Z4 G& I3 C: {+超过$200的每年折旧,其他第一年deductible# J8 b8 d+ L0 J5 n. ^$ e3 S7 p/ l
- CCA, "Capital Cost Allowance %" for depreciation rates % V* _- h3 d; d) N/ C5 J s/ |% V
+Conferences are deductible if within 'business area' and relates directly to business 3 O& D a5 g$ q. |+ G8 Y4 ^( W4 A
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 6 z9 M2 j: H8 Q0 L
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
% K d+ X; |& A3 O/ m6 J& d0 _+广告费(Web site, magazines, newspapers)
" a/ K" p X/ a+ a- v4 N7 D0 }7 Q; O+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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$ t4 S3 Y$ x% `6 U# R+ D! G% i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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