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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
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; [$ r) H& B* V+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)+ `& _4 `, ~8 z$ a/ \; @
- 需要有mileage log with km travelled, when, where, who + d) _" r6 D( f, n {
+Car lease, insurance, maintenance, gas, licenses / ?/ Z+ W+ |5 Z$ t4 o4 @9 U( h
- 只能claim公司使用的%; logbook is essential to track the usage
( A- w# P! s" I: ?. ~' @+parking
% d5 R- {' S: W# T# D! p+Home office- l* [. i+ r2 p3 a# o, B* H# w! E6 ^
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
) i# I- b8 y, }4 v6 Y+telephone calls, need separate phone line to deduct monthly fees - X+ g4 ]( x$ ?, I9 s
+pager and/or cellular if for business
5 F7 P* k7 n# r, A" t+Office furniture, 可以卖现在用的东西给公司
$ i" [ ]5 k$ Q" D% I& R+会计及律师费用* F- s( X5 R# i9 k
+超过$200的每年折旧,其他第一年deductible. ~2 A# l$ W1 e* i
- CCA, "Capital Cost Allowance %" for depreciation rates
0 j* K' g5 s; A# ]; h+Conferences are deductible if within 'business area' and relates directly to business
# }6 Y( m3 Y0 G+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 9 R5 i* K# A' x! P$ Z4 J! B
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
: X! j6 y: V! J+ y( \7 {+广告费(Web site, magazines, newspapers)
. X2 |3 b* x6 I: E+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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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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