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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* }6 ~) l( R- X9 Z
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)2 `1 I* v9 Z: @/ C9 l$ u1 a: P! i
- 需要有mileage log with km travelled, when, where, who
( `9 s, v0 W; `! @9 a+Car lease, insurance, maintenance, gas, licenses
) d, f; J6 f$ ^" V. \: W: Q- 只能claim公司使用的%; logbook is essential to track the usage / Q. {' @# \ _9 c7 D* g
+parking
9 s' E, K$ t0 b. O, z+ p5 Z# q$ k+Home office+ W7 Y8 m' Z/ c- |+ {
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) ) \" @: @4 [% g& I3 _
+telephone calls, need separate phone line to deduct monthly fees n/ @5 U* ? O2 m0 U
+pager and/or cellular if for business ! z; w. H7 U) s
+Office furniture, 可以卖现在用的东西给公司
9 x$ H \5 a) p3 s4 D! q9 U+会计及律师费用
+ \) L. E$ \, w3 H* a+超过$200的每年折旧,其他第一年deductible; p$ L3 e2 m% }! W {1 K- j6 c6 n
- CCA, "Capital Cost Allowance %" for depreciation rates ) d! M+ A) d* T. ?( f2 ^8 V
+Conferences are deductible if within 'business area' and relates directly to business & |9 D7 @9 f4 n, \# ^5 ?/ N3 D
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
4 o: r( J: e2 [0 @8 S( D+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
" E5 V4 K M0 I, L6 Q- n+广告费(Web site, magazines, newspapers)
! j% p- }1 v+ b3 s4 j, ~. ~1 F2 U; l+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。1 e; w! x, a* B, r2 R
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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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