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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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- g- e8 v- y8 q6 V4 U/ h+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)# W) P9 `% r2 @" L! q w
- 需要有mileage log with km travelled, when, where, who * Q7 G; N/ k0 d" w1 k# G
+Car lease, insurance, maintenance, gas, licenses
% w% S% a7 J5 N5 e* }- 只能claim公司使用的%; logbook is essential to track the usage W9 e9 I& H* _6 ~* a2 I
+parking 5 Q6 W5 j/ Q& d W4 q, b- g
+Home office$ J8 Y# t0 t4 n$ K1 w! P$ ^/ u
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) ) O# _' y3 P' l6 V
+telephone calls, need separate phone line to deduct monthly fees 3 d3 ~4 q0 X5 c
+pager and/or cellular if for business 4 v9 V( v, _ t6 Q+ K0 O: J' O9 r
+Office furniture, 可以卖现在用的东西给公司
2 d# ^# Q+ g+ r+会计及律师费用. G5 \+ {6 i" v$ G A/ G0 K
+超过$200的每年折旧,其他第一年deductible
% b2 `; X! ]2 H/ E0 w- CCA, "Capital Cost Allowance %" for depreciation rates
) E- ]3 {$ r% V/ v1 n, S, R+Conferences are deductible if within 'business area' and relates directly to business
& ?9 D p+ _5 s+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 5 ]: l9 z3 ]+ d
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) : M6 }' q8 Z5 b
+广告费(Web site, magazines, newspapers)
7 w) h o! y9 o1 t9 L1 ?# _+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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q$ j# K1 r6 N% X% b) v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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