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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
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4 _# ?1 D1 O0 M% a9 K. Q* R+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)# e: T, I" ^7 r. d! A1 n+ W5 g: V
- 需要有mileage log with km travelled, when, where, who 4 v) Y& @+ ]4 ?+ C2 \
+Car lease, insurance, maintenance, gas, licenses
+ f) E: r$ Z/ Z2 g+ I" l- 只能claim公司使用的%; logbook is essential to track the usage
7 u0 I7 J# D+ F& {( o. r4 z6 q+parking
; a# e5 S2 x" H# d8 f+Home office) _' j8 ]5 x1 E. \
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) # W$ z# C: a$ E
+telephone calls, need separate phone line to deduct monthly fees " T: O0 L; L/ k4 M6 @; @& U& ?
+pager and/or cellular if for business
6 N6 B7 D- d( c3 `6 g; o$ |& @+Office furniture, 可以卖现在用的东西给公司, T" ~/ p8 p! X( \- y3 D+ i' ]
+会计及律师费用+ [; N% |9 _4 }5 s$ i: a
+超过$200的每年折旧,其他第一年deductible3 y0 ~, X* K9 K; I! ?
- CCA, "Capital Cost Allowance %" for depreciation rates ) ^1 U4 H2 G$ H
+Conferences are deductible if within 'business area' and relates directly to business # I- C0 M R/ p u+ a2 k) a
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
& L* K3 y* p5 R9 ^: M5 _+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
4 @" R2 X0 P3 R2 u+广告费(Web site, magazines, newspapers) & x, a& {4 m& {7 Q: s \# o; t- _8 X9 p
+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。0 V% W2 y- [* E
8 D6 k7 M) Q2 j7 ^2 A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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