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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0 o' h* k- m1 k- J2 A. b# V/ m
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)* ^8 z: G& ]* D8 }) y/ F
- 需要有mileage log with km travelled, when, where, who & V z& P) u) _- q6 J
+Car lease, insurance, maintenance, gas, licenses 1 d6 p( ^7 C7 M
- 只能claim公司使用的%; logbook is essential to track the usage
: W, S' u, o$ O2 { E+parking - ?8 P2 d' U% F/ V, t$ J. K" H1 Z
+Home office' I" @. {0 p! F' i& p+ V% s
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
5 W$ u. q6 {* T$ E3 ~2 Z7 G+telephone calls, need separate phone line to deduct monthly fees * b" [) |; j: | G
+pager and/or cellular if for business
6 e1 W9 k/ Y7 C( m6 i) q( G; `3 ~+Office furniture, 可以卖现在用的东西给公司
: }; s. p$ |+ o* m* P! ~/ u, f+会计及律师费用
) }2 V9 q3 g& V9 _6 f$ o+超过$200的每年折旧,其他第一年deductible9 u7 V: c n" L% F5 n1 f
- CCA, "Capital Cost Allowance %" for depreciation rates 1 T+ _8 v O, J6 n# l
+Conferences are deductible if within 'business area' and relates directly to business
4 r2 u% h3 z. L# _5 C4 n+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
- b# ] _0 ^. A1 }' |6 o/ n; b+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) , v" a5 d$ t6 l: z
+广告费(Web site, magazines, newspapers)
; D' w, |2 }5 b3 O+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。/ n F% y* T" b( b) R
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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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