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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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9 L2 i H8 f% Y7 z+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)" s. R4 M s4 T' _# I
- 需要有mileage log with km travelled, when, where, who
, q" G: o& q D& g* d7 Z1 w# o+Car lease, insurance, maintenance, gas, licenses
- I* J4 s0 F1 W* }* M& }- 只能claim公司使用的%; logbook is essential to track the usage
5 w2 w% A& Z5 X0 x: }5 s0 @& B6 H& |+parking
2 T7 T6 g& k, y5 V; u4 N+Home office! q4 @! v3 v3 z* C6 q/ ~; b7 I
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) 2 L6 w: `, g2 U6 V
+telephone calls, need separate phone line to deduct monthly fees
. M4 ~! O+ s4 ^! ~' B) e$ `+pager and/or cellular if for business
) R/ v) m2 h, r3 i+Office furniture, 可以卖现在用的东西给公司3 \2 M2 d* D1 ? q7 x
+会计及律师费用0 L: k3 R4 h0 G; T1 t: @: L8 \4 `
+超过$200的每年折旧,其他第一年deductible
; i6 \% X9 Z* h3 k2 h$ b D- CCA, "Capital Cost Allowance %" for depreciation rates
1 u, n% s8 |$ D6 Z' H+Conferences are deductible if within 'business area' and relates directly to business 1 y2 X: b0 r- a/ X3 A
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt , X+ K2 J& e3 x( Q7 h2 u+ j9 d$ Q. n
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
* S! E8 ^' \& z4 ]0 o+广告费(Web site, magazines, newspapers) ( v3 T- r0 m8 S, Q& O# Q
+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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