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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1 S# d% Q* A% W ]/ C
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)& l9 `9 A' N* _# {7 f
- 需要有mileage log with km travelled, when, where, who ) v( e# [4 Y6 U, n# ]; u0 k7 H
+Car lease, insurance, maintenance, gas, licenses 0 ]& C0 R M; B/ j4 p# d1 Q
- 只能claim公司使用的%; logbook is essential to track the usage
* o/ q# n7 `* x+parking
# z- {# N0 Y: W9 P6 h; M( {8 ~+Home office2 J, k7 N4 r$ n9 c
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
' H9 e2 Q$ I0 v, b9 I4 b+telephone calls, need separate phone line to deduct monthly fees ; O4 [5 W# O2 p1 i+ A
+pager and/or cellular if for business
2 L- I* g$ T* ?/ Q7 j, X9 K. U+Office furniture, 可以卖现在用的东西给公司
O$ y! K4 g0 _( \& y+会计及律师费用; D- _2 { P/ `# \& c! s9 l1 t8 S
+超过$200的每年折旧,其他第一年deductible
9 [3 Y# E6 t- `$ [- CCA, "Capital Cost Allowance %" for depreciation rates - k! A6 N# g! t; ^) B9 u5 y# G
+Conferences are deductible if within 'business area' and relates directly to business - ^) T( s7 ^) ^% p
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 2 l" h" s; t5 R- C9 B. W( x% o1 @
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
' E6 H( A# C4 h ]: Q0 z& Z+ ?+广告费(Web site, magazines, newspapers) 2 Y* X& }0 [: e3 n9 p6 {
+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。( ]+ D& V8 E( U5 A4 ]- ^6 d f
8 E/ R* f8 z1 J/ l* y. p5 C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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