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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% x: n9 Z, D1 x4 X2 P' }0 ?
G6 i ^. W7 \1 c+ @' t X+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
) S5 G- h! ]7 h( f/ A* ]- 需要有mileage log with km travelled, when, where, who & N! J6 ^5 _9 X5 M" n4 l
+Car lease, insurance, maintenance, gas, licenses . ^- B! g t5 x# o5 X
- 只能claim公司使用的%; logbook is essential to track the usage
' D' K+ N' q8 D$ V+parking 8 P7 z5 e- {" D4 [; @+ } S
+Home office/ U4 L; u0 k" R" K0 [) B
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
' K- {. o$ D: O$ ~, x0 ]+ p+telephone calls, need separate phone line to deduct monthly fees 3 p$ n/ s4 C8 \( ~4 h
+pager and/or cellular if for business 0 P B3 ]" Q. l. S1 h
+Office furniture, 可以卖现在用的东西给公司
D' X6 \- u+ I& f5 \# z+会计及律师费用3 ` H2 H$ i ?
+超过$200的每年折旧,其他第一年deductible
# S" V7 K: n# ?- CCA, "Capital Cost Allowance %" for depreciation rates ' u9 H7 t7 P' l+ j9 R1 H
+Conferences are deductible if within 'business area' and relates directly to business 4 f3 l* e: ?, g& E
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt ! s \; x+ F' t9 `" c8 e7 `/ g
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
: e8 z' D0 N8 U8 h+ C* f+广告费(Web site, magazines, newspapers)
6 F; ?9 |; o% u, H+ n- @. i$ U' S+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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( h: a/ h' U7 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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