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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# Z$ d, z# e8 m- \
- Y) @5 v* Q4 I3 O' {! T+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)' F' a2 f C6 q1 j" i5 g
- 需要有mileage log with km travelled, when, where, who
8 R; ~# r$ k- d$ H( C5 N1 ]+Car lease, insurance, maintenance, gas, licenses
8 L8 _0 r: I& X' V9 K* b- k- 只能claim公司使用的%; logbook is essential to track the usage ' ^' x+ O X, D: w: y
+parking 1 \( t1 D, [9 l' J9 p6 D( m. p
+Home office5 G7 z3 ^, r6 [# D
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
+ t$ M8 j. C: M& h7 Q+ r& J+telephone calls, need separate phone line to deduct monthly fees : }+ y8 R/ E, g: q$ h" I9 O
+pager and/or cellular if for business 1 m s3 M% c2 P- E! p9 J
+Office furniture, 可以卖现在用的东西给公司& k0 J& l# f& p# v; n
+会计及律师费用, x0 [4 x3 g: X1 N x2 {3 y
+超过$200的每年折旧,其他第一年deductible
$ J2 _3 w% V, k+ |& Z9 m |- CCA, "Capital Cost Allowance %" for depreciation rates
- @2 Z* m/ Y' H" t* G2 \+Conferences are deductible if within 'business area' and relates directly to business ' v: W1 [- u7 }
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
; {0 w W& `9 y' D+ [# K+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
9 Q/ Y3 ~' E U3 v6 i- o+广告费(Web site, magazines, newspapers) 9 k1 w. P- `8 L: ]+ H
+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。9 i; E9 P' c2 Z0 `% g
4 e; G; J, t7 m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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