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回复 #63 今天闲着 的帖子
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+ Y- |2 Y q l1 n7 ?3 }有限公司能省税的项目列表
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1 p. r, x1 y: F: O+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)2 W( R" {' X- a9 }8 a5 q7 Y
- 需要有mileage log with km travelled, when, where, who 7 t! C% y& t* o, U9 ^7 @. i
+Car lease, insurance, maintenance, gas, licenses
3 p. b% v( ^$ M" K- 只能claim公司使用的%; logbook is essential to track the usage ; u! R3 G3 j/ }8 z+ M! k0 _% N
+parking . D6 ]9 d# J+ n. R7 j
+Home office. e+ x5 H& P1 x" E; }; z9 K4 M+ a
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
' X: Y6 s9 f$ ~) v+telephone calls, need separate phone line to deduct monthly fees
' Z) O7 g/ S! z$ W4 u+ W+pager and/or cellular if for business B6 |2 E/ {9 `: v
+Office furniture, 可以卖现在用的东西给公司' k$ z; k3 w3 ^
+会计及律师费用
' q! ^# ^! r t5 H B+超过$200的每年折旧,其他第一年deductible8 i8 R+ c: Z' B* y
- CCA, "Capital Cost Allowance %" for depreciation rates : ^" h3 {$ E4 {
+Conferences are deductible if within 'business area' and relates directly to business / |* G) @2 W; e5 ]1 P
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 6 r/ D! X' E4 |3 E* z) r
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) $ c0 ]2 U5 P6 C6 Q+ w$ b8 W2 ~
+广告费(Web site, magazines, newspapers)
/ t8 j" P, T8 W6 Z+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。/ S- T+ s5 O+ N$ X" s* K: _
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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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