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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) `4 Q! k7 `& ^
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
" L& X% ~, C9 V: ?5 ?- 需要有mileage log with km travelled, when, where, who
$ v6 w- k. E$ u. d3 o6 z2 u+Car lease, insurance, maintenance, gas, licenses
$ R: _. E! x3 I3 C$ u3 V" A) Q4 |- 只能claim公司使用的%; logbook is essential to track the usage
' p( G& `$ c$ y" r) z( Q2 P+parking
5 @% ~. V! D5 [( Q+Home office" I r6 y6 a0 \( ~& a: r7 {' ^4 ~
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) ; K; a4 F4 d$ \$ x0 c
+telephone calls, need separate phone line to deduct monthly fees # }- M3 |; u* t, X
+pager and/or cellular if for business , _+ f( c! M, h5 o, x
+Office furniture, 可以卖现在用的东西给公司" j5 m" u$ T" j
+会计及律师费用
$ ~0 {5 u2 d2 i/ y5 f" X% ?+超过$200的每年折旧,其他第一年deductible
8 k2 ~8 r. l- S- CCA, "Capital Cost Allowance %" for depreciation rates
: C6 c. V" C$ s, G0 ?+Conferences are deductible if within 'business area' and relates directly to business
6 `& u$ R% l. g1 e+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 5 h0 \* ^0 m* d4 R4 z8 o; K$ l5 y
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
$ [; ^; h" t4 K6 ]9 y. @% a! ^+广告费(Web site, magazines, newspapers)
1 v6 ?0 c0 ~ d4 @( {+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。4 B; p" C8 X% { M; f, q
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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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