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回复 #63 今天闲着 的帖子
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: F3 N% c3 |2 d$ i有限公司能省税的项目列表
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5 t4 T+ d3 p, O# o6 @+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)% d4 \) g0 A; B- S0 R: d* U, U
- 需要有mileage log with km travelled, when, where, who 2 b; z- Y/ ^0 |9 U- @7 t1 n8 r
+Car lease, insurance, maintenance, gas, licenses 2 |8 O4 W* h# c6 |1 }5 C; R: r) X
- 只能claim公司使用的%; logbook is essential to track the usage 0 N! b' ~) ?1 |6 ?) i5 W
+parking 9 e% @0 O, a4 W9 z2 x
+Home office5 t& h u* W. D) G2 k
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
1 I& P4 E- |+ O5 V6 E+telephone calls, need separate phone line to deduct monthly fees
* i, g" x; H. F% Y( C2 F, `+pager and/or cellular if for business
# Q4 i1 `+ |6 m( |3 y& `! A+Office furniture, 可以卖现在用的东西给公司2 T& @3 ]9 W2 j' y& G: P4 A: T
+会计及律师费用
$ K7 q: @6 H/ q5 N+ {+超过$200的每年折旧,其他第一年deductible% k7 F9 _# u" o3 B+ e
- CCA, "Capital Cost Allowance %" for depreciation rates 3 j3 b" ~9 [ Q8 P, m H5 e% x( O
+Conferences are deductible if within 'business area' and relates directly to business
6 p1 j2 t1 X/ s6 y! U+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt ' }- t6 C$ Y! N0 s8 a! N( G. b- i8 K
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
: V- V7 y* c% A! e3 E& o4 Z' H. e6 q+广告费(Web site, magazines, newspapers)
, r. n' E: L& Q, r4 V( H6 ?' ~+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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