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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( T, z5 l0 A8 U1 @$ e, j
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km): P' \# Z: A) a! T+ c' T
- 需要有mileage log with km travelled, when, where, who
) i$ C1 d( l$ R& c8 S9 F+Car lease, insurance, maintenance, gas, licenses " R8 P- t# j6 v! u+ A8 N: [
- 只能claim公司使用的%; logbook is essential to track the usage
: R/ F0 R( l: G& q7 }' j! R+parking 1 s! D9 ?8 y/ E6 T& r b. H
+Home office- X& W( c! @! A" ?- r. _
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) - ?# Y8 w; i) d4 O8 y8 r7 [
+telephone calls, need separate phone line to deduct monthly fees % g8 s! d ?* j- d7 T) [" P
+pager and/or cellular if for business
* l. U! I, Q8 |# `8 d- Y+Office furniture, 可以卖现在用的东西给公司
) c9 p" u r4 J& X- d+会计及律师费用( }6 E/ n. S* {+ ]8 i8 t
+超过$200的每年折旧,其他第一年deductible
$ d; \2 L: w2 W- CCA, "Capital Cost Allowance %" for depreciation rates
! C: h$ t% v0 G. ~+Conferences are deductible if within 'business area' and relates directly to business
% j6 f; |( V9 p+ `: }+ `6 V+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
; _' D* c4 s& G# V6 E+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) ) K2 Q/ H5 C d o, Q
+广告费(Web site, magazines, newspapers) 0 G9 V3 N. c) a! W: |2 b1 N% C
+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。% A# P) u, t! a
% Z! A( h5 g9 p, v7 K6 H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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