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回复 #63 今天闲着 的帖子
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/ Z& W, n8 z* ?有限公司能省税的项目列表6 a Q0 w9 J) }" @1 _
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
8 x$ h J1 m$ h; y: h7 R. W- 需要有mileage log with km travelled, when, where, who
W5 G6 ^6 [2 P% Z- \' N& L( N+Car lease, insurance, maintenance, gas, licenses ! O D' l+ k0 B! p9 f
- 只能claim公司使用的%; logbook is essential to track the usage " M r) @: M) ?) A* B1 F! U
+parking 7 x; {0 U8 [: j7 ~' T
+Home office9 u; w' _% E$ ^/ ?- Y
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) + \5 f1 ]+ S) l/ p8 ~
+telephone calls, need separate phone line to deduct monthly fees 6 E5 }( w1 a# c7 p2 K6 L, I( J
+pager and/or cellular if for business
B* d+ _' c. x7 O. A m& u3 k+Office furniture, 可以卖现在用的东西给公司) T3 g1 h. H) A, ~* |" d7 h1 {. W$ n2 ?
+会计及律师费用
9 S# n! V4 z- q. y+超过$200的每年折旧,其他第一年deductible, w1 s1 p) w0 h! h# E
- CCA, "Capital Cost Allowance %" for depreciation rates
1 k: H3 P# `. I1 }1 Y* S+Conferences are deductible if within 'business area' and relates directly to business / b5 ]3 M2 t+ P
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
0 `( t! K5 V0 B+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) ' F7 Z$ C+ A& ~3 ~- L- W( S# Q
+广告费(Web site, magazines, newspapers)
( E: |3 t& b5 J3 t# r* ~1 Q) 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。) R z- }; U, ~; g2 k& B& g1 f
5 c W: _9 {8 d4 |+ T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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