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回复 #63 今天闲着 的帖子
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6 ~( l5 @9 e s3 k9 C有限公司能省税的项目列表
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)# G- i. c5 A& f1 J4 x
- 需要有mileage log with km travelled, when, where, who
+ |1 z! i* M# [$ O$ d+Car lease, insurance, maintenance, gas, licenses 9 U3 E: l! g/ v4 R: g4 ], X) F
- 只能claim公司使用的%; logbook is essential to track the usage
% f# O4 G i. w8 p/ ~+parking
0 E. M# O; {+ W/ g+Home office7 _4 {, T' _; B. `* a% y
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) / f6 g/ m" X+ h. x1 U. |
+telephone calls, need separate phone line to deduct monthly fees
, @8 `( N5 O8 z4 w( \) A- n- r+pager and/or cellular if for business
# H, u1 y, r; o+Office furniture, 可以卖现在用的东西给公司! ]+ d* C% u V. {3 B" b
+会计及律师费用
a- v1 Q% ]$ g7 G: d% `- f5 N' V& U+超过$200的每年折旧,其他第一年deductible
' p& z3 @4 B" w* p. Y8 p- CCA, "Capital Cost Allowance %" for depreciation rates
# o" g1 g5 {' [8 L+Conferences are deductible if within 'business area' and relates directly to business 8 s8 K& q- z E. m
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 7 R3 m9 R% T7 S6 Y: w! Q3 `
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) / H" ~# ~; C- n, Z5 y
+广告费(Web site, magazines, newspapers) 6 Y1 ?+ R5 Y1 @ s+ b* o9 {! Z% H1 @
+员工工资,但工司员工必须交个人所得税。公司付公司部分及员工部分的CPP。
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2 c+ T" j( K$ 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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