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回复 #63 今天闲着 的帖子
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4 F9 _- L b1 l有限公司能省税的项目列表
+ }/ n; R# E+ ^# R! w' w A) M2 r, ]* O# Y; f+ R8 M4 a8 g% ?+ F2 _- r
+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
; N$ A: {' P# ^ u- O+ n( y% D- 需要有mileage log with km travelled, when, where, who
! R% `5 ^+ C6 C, p+ V5 ~* s+Car lease, insurance, maintenance, gas, licenses
! W+ S7 M8 Z [) K" o+ _- 只能claim公司使用的%; logbook is essential to track the usage . r# m; A5 a, S6 i; x
+parking " |. h v4 _: z j
+Home office7 n) l4 }- B6 g, i! i3 Q
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) 0 g* Y, s) h! Z1 B9 Q. s
+telephone calls, need separate phone line to deduct monthly fees 3 I+ V3 H( v% }+ y& ^0 u
+pager and/or cellular if for business
$ U2 S- D- \: R$ F t+Office furniture, 可以卖现在用的东西给公司
6 o$ w& k$ ~. i) w A# l- h+会计及律师费用3 V9 _9 C2 |. U5 S
+超过$200的每年折旧,其他第一年deductible
V( n, i$ c8 z) y* o/ g- CCA, "Capital Cost Allowance %" for depreciation rates
8 I8 C! u$ x1 q) w, I) ^+Conferences are deductible if within 'business area' and relates directly to business
7 I# L7 m7 ]( m+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 6 M- N7 _6 C9 N
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) % O8 d1 l7 u6 O9 c3 z* a. {. D
+广告费(Web site, magazines, newspapers)
% R1 v4 l' ]) C1 \( @9 W1 L. f+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。6 W+ i6 ?- o* i5 y/ X" I" |
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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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