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回复 #63 今天闲着 的帖子
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/ l7 Q ^9 d8 e* R# X$ j+ z j" f有限公司能省税的项目列表
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2 M, z7 P1 ]& R- {+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
6 _' |$ X5 O8 ~4 y! ?0 I- 需要有mileage log with km travelled, when, where, who ( a U* T2 W/ x0 c$ V
+Car lease, insurance, maintenance, gas, licenses
/ o0 D0 a( u; H8 Y- 只能claim公司使用的%; logbook is essential to track the usage : _# V2 S* O4 e% V4 D
+parking 5 P$ A% c7 E: Q4 Y0 P1 e9 j
+Home office
# d5 P# V% u' O' h - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) 3 ] F4 [6 q( ], J4 E4 }
+telephone calls, need separate phone line to deduct monthly fees
! [+ c) i1 S1 f# a+pager and/or cellular if for business . N6 Z0 ^6 {* v! w& }
+Office furniture, 可以卖现在用的东西给公司 h; \+ \5 p7 U- [' w+ U1 I
+会计及律师费用
$ _/ n1 G8 e, U* T( s+超过$200的每年折旧,其他第一年deductible
9 Q* l% l" A: y- CCA, "Capital Cost Allowance %" for depreciation rates ( c8 K: y; Y* r7 h/ d& B; B
+Conferences are deductible if within 'business area' and relates directly to business q# k6 j$ P* s2 R9 P6 G7 a/ d, N
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 2 B0 I9 I% a( Y! S& P2 a
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
: \- |& `. m& i, p7 d! r+广告费(Web site, magazines, newspapers)
3 w) R" O9 k0 R/ l& E( 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。% h1 b3 w; J0 V# Y- {/ V
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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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