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回复 #63 今天闲着 的帖子
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) I% Z; ^5 \" i( b- c+ z) I有限公司能省税的项目列表5 v z9 @0 d+ E) [0 a( I
. @- f2 g. P- e N5 R2 G. W7 A+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)3 R( m" p- ~; Y( O2 S
- 需要有mileage log with km travelled, when, where, who , G7 [$ X y; }, B
+Car lease, insurance, maintenance, gas, licenses / a0 p% I m( f5 k7 Z: \2 {% I
- 只能claim公司使用的%; logbook is essential to track the usage : H6 O; G+ {# V/ g- p
+parking / F! O5 i3 q/ `' H) M
+Home office
4 k, I! h6 z7 E6 E! X - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) % i* @; H+ C- Y* R
+telephone calls, need separate phone line to deduct monthly fees
. p i, @3 m/ ~0 E$ y+pager and/or cellular if for business # d' i j9 Z, \
+Office furniture, 可以卖现在用的东西给公司2 `$ ?6 B' q B6 j& h' H
+会计及律师费用5 O) u) j1 W, Y4 G/ E
+超过$200的每年折旧,其他第一年deductible- B9 H5 d% E+ t2 j; G
- CCA, "Capital Cost Allowance %" for depreciation rates 2 n$ r3 p e4 `! I$ W9 e
+Conferences are deductible if within 'business area' and relates directly to business 8 @. v' y+ P1 s5 l5 a6 |. X4 |$ }' h
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 4 c6 y3 \9 r. s8 n* M4 f6 P- m
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
! `8 z7 M0 W( P* p) _( _- E# t+广告费(Web site, magazines, newspapers)
* i& Y% S; G+ [0 R+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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