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回复 #63 今天闲着 的帖子
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4 }' k7 W2 T# |; c有限公司能省税的项目列表7 v! X* J; {4 h6 N+ Q h2 y
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)1 ~: G6 K" d% P- d. C
- 需要有mileage log with km travelled, when, where, who
$ [) D- ^" O* g6 F, Z+Car lease, insurance, maintenance, gas, licenses
# [; l& @+ N" Z( m- 只能claim公司使用的%; logbook is essential to track the usage & a$ j( n( j( q& c$ `+ E
+parking
) `: r2 T" Q0 S- ? {+Home office
/ g) h8 g. o6 i4 X5 Z/ B - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) 2 v' R/ k+ f0 W# `( E* T7 K
+telephone calls, need separate phone line to deduct monthly fees
+ E4 S, Y, i2 E+pager and/or cellular if for business 2 Q: Q0 S3 T, f L
+Office furniture, 可以卖现在用的东西给公司
3 |: q1 f' m( v: z3 N& ]+会计及律师费用$ T7 ^0 l$ \2 f( r
+超过$200的每年折旧,其他第一年deductible
: n) ?) c3 S6 @# g$ X- CCA, "Capital Cost Allowance %" for depreciation rates . x/ S+ q8 G5 c& _. z
+Conferences are deductible if within 'business area' and relates directly to business & F$ t$ E/ l+ l4 a4 o) o2 x: A
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt * M& s5 U+ ]0 K- n; H( p
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
7 m2 ? O/ ?5 E- _8 ~# J" _+广告费(Web site, magazines, newspapers) : s( H" @+ D9 n. a
+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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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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