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回复 #63 今天闲着 的帖子
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3 s& D2 a+ H) l6 `- E& z |有限公司能省税的项目列表& y/ N) |% X9 C2 z; f. d
. l6 Y5 T- F/ w2 V3 M P& T; k+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
" R. @+ ~' ]% v; K3 U! L- 需要有mileage log with km travelled, when, where, who 8 r4 a0 S4 b7 ^% H/ q
+Car lease, insurance, maintenance, gas, licenses + [: h1 P! m# P4 n- ~/ ^
- 只能claim公司使用的%; logbook is essential to track the usage " R/ u, D' E; ?! n
+parking
) n( ]3 d1 Z$ w+ X' a+ G+Home office
3 _, E5 }# P- x" z; _- {% `) M - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) ! w) @: W' R$ Z) F0 X6 X6 E
+telephone calls, need separate phone line to deduct monthly fees % f8 I. S- B6 b. [5 O y; Z! b/ T L4 U
+pager and/or cellular if for business ! m1 d1 V2 V7 E+ Q/ w' G
+Office furniture, 可以卖现在用的东西给公司
5 S, M3 F4 {1 h+会计及律师费用+ T9 ]9 n2 n6 M6 _! u- @2 Z
+超过$200的每年折旧,其他第一年deductible
3 U3 m6 u. U' y6 u! h- CCA, "Capital Cost Allowance %" for depreciation rates & |! U2 H3 |" I ]' ]' ^' `. c
+Conferences are deductible if within 'business area' and relates directly to business
- X" X/ z" o( G1 k: I Q n# c- V" K+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt ' i% V, ~; V7 g* q, ^6 H. E
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
; E# C/ J& V1 x' N# ]7 r r5 ~+广告费(Web site, magazines, newspapers) - i5 ?) X. l- r, Q& D
+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。
- I1 z" J- e1 E% p" h( _
% r t: A; O* X8 B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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