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回复 #63 今天闲着 的帖子
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: y" `! t/ m" e6 }2 Y. f有限公司能省税的项目列表
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! J$ a8 h7 I1 S* b. I: s+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)4 ~7 j! Q3 p# P' _8 e# M& k7 S
- 需要有mileage log with km travelled, when, where, who 6 d6 r/ U6 W2 M. q- h& J
+Car lease, insurance, maintenance, gas, licenses
; G- _1 @4 T4 I2 _6 o w _- 只能claim公司使用的%; logbook is essential to track the usage : U& [$ b) j; u' r. V: o2 B
+parking 5 B0 k: P. w1 ^* o8 `+ T3 k2 x" B
+Home office
0 |# \$ c1 F- H [/ [0 H& v V - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
& E! p. {4 k" r4 Y2 S% Y+telephone calls, need separate phone line to deduct monthly fees 3 r" U: K$ x! x% S0 w" |
+pager and/or cellular if for business / U1 ^2 Z1 Z# j# d
+Office furniture, 可以卖现在用的东西给公司3 ^4 \# y3 V' \# r5 q/ }9 I2 ^
+会计及律师费用* G$ c5 N, |4 b! R4 ?
+超过$200的每年折旧,其他第一年deductible% r) I d, L, s! {
- CCA, "Capital Cost Allowance %" for depreciation rates
( L: h8 }9 `+ J n+Conferences are deductible if within 'business area' and relates directly to business
5 S2 K, j1 A9 c: ]& G; T+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt + g0 f5 o& B# n& [! ?
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) 2 h( t: `* s$ N5 |
+广告费(Web site, magazines, newspapers)
) S8 m; B" U4 t& s1 ]+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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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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