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回复 #63 今天闲着 的帖子
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$ J4 c8 q. p- P; |/ z有限公司能省税的项目列表0 d7 D; X& p2 V6 T
) d( A) C; X4 `$ j' q) P+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
+ a( O% c o1 i5 q. H o) i- 需要有mileage log with km travelled, when, where, who
, Z& u3 H" q4 c% v; m; \+Car lease, insurance, maintenance, gas, licenses
6 W# ~: D; e$ R& ~1 W- 只能claim公司使用的%; logbook is essential to track the usage - d, S% j; W* K
+parking
& a. r( {: n( ~6 r- q/ O5 U6 o# w* ^- J+Home office" |9 `6 I& v5 u; |1 q
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) ' b* q4 U. }. d# I# v0 Y! T3 S
+telephone calls, need separate phone line to deduct monthly fees " D/ I8 v9 P- S$ a7 }$ K* s P
+pager and/or cellular if for business 4 C" l: {1 N$ J* y( l) |
+Office furniture, 可以卖现在用的东西给公司5 k, I6 v4 a8 Y: {* p; l/ b1 ^9 m6 I R
+会计及律师费用' E1 P' @9 ]7 z8 L
+超过$200的每年折旧,其他第一年deductible# B q$ `0 ^: P4 k% N
- CCA, "Capital Cost Allowance %" for depreciation rates & B8 P9 D1 \! |( r2 _
+Conferences are deductible if within 'business area' and relates directly to business
* a9 I8 w* n/ L3 o+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
% B/ L$ Z4 J4 I* N3 ?3 S! {+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
) S* t, F& x" c' [4 U! N+广告费(Web site, magazines, newspapers) , D- o3 q6 d) Z* I% D
+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。
( L. G/ I8 u1 {) o7 e' A2 D2 e
0 O9 N4 H% t2 p1 s+ b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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