 鲜花( 0)  鸡蛋( 0)
|
回复 #63 今天闲着 的帖子
ZT ' {* F7 }0 |$ U0 s$ r" ]* J
有限公司能省税的项目列表
& ?0 A3 D" f- W9 ~$ L0 ^8 m
& e: _5 e. p# B+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
! i. g; y' f5 v- L- 需要有mileage log with km travelled, when, where, who 6 g" e, `: ?) W5 c! h
+Car lease, insurance, maintenance, gas, licenses
, N" M7 ?- Y( R B4 j- 只能claim公司使用的%; logbook is essential to track the usage
u" n& ?( n% q* f& T+parking 2 S* m8 q+ z+ z: @( [! w
+Home office9 A; B; T! y0 ~# p% e3 Z9 j
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) 6 g$ o- b) k* ?- L: i, O0 c8 c2 J
+telephone calls, need separate phone line to deduct monthly fees
: F% q7 D% k: [. N; m5 i+pager and/or cellular if for business
" a6 O0 l1 l* P: {0 Z M" A+ V+Office furniture, 可以卖现在用的东西给公司* _, n: j$ Z# P6 U1 I$ P
+会计及律师费用
6 E4 @, j t1 U, E; `+超过$200的每年折旧,其他第一年deductible' N2 k* ^3 A/ D
- CCA, "Capital Cost Allowance %" for depreciation rates
" @ I/ t. Z+ z5 H ]% L+ i+Conferences are deductible if within 'business area' and relates directly to business
# S6 u+ q" s1 {( X+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
) E, r7 z8 u/ _' b! Z# f% V1 F+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) 8 S3 E3 F1 `' V7 L
+广告费(Web site, magazines, newspapers)
& F. t/ x3 Q* \- _1 L1 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。
% ]/ n9 d+ s. s" R' c; s4 {4 _; K5 h& B
可以从公司借钱花,但必须还钱给公司,并付reasonable的利息 |
|