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回复 #63 今天闲着 的帖子
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1 T$ R5 m, X+ |有限公司能省税的项目列表
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
. w8 t4 Y0 @! u/ T3 `2 |) {0 ?- 需要有mileage log with km travelled, when, where, who
' ~# m9 S* ]- v$ e; n+Car lease, insurance, maintenance, gas, licenses
$ K* w" Y3 i3 d) [9 D2 n- 只能claim公司使用的%; logbook is essential to track the usage
% W" o; ~8 {& _- z0 U7 K+parking ( ], `5 a5 Y% o% `! F* }
+Home office
' o3 w( y6 Y6 L - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) - e2 ^, { A# D" Y# ~: [0 X) u
+telephone calls, need separate phone line to deduct monthly fees
% [8 w5 H1 i/ }4 r2 q+pager and/or cellular if for business : L$ J8 t% u3 V0 A; I/ V9 g0 G
+Office furniture, 可以卖现在用的东西给公司
* N1 Z( H! p% k" B+ Q* c+会计及律师费用- z) w/ T( h9 P+ O7 L! x
+超过$200的每年折旧,其他第一年deductible
9 B& u, L5 [5 k& b- CCA, "Capital Cost Allowance %" for depreciation rates $ {, {4 _) C! J# Y3 l
+Conferences are deductible if within 'business area' and relates directly to business
1 L8 J4 x7 K. D2 L' u+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 1 u# N9 A" r4 k$ z1 ? q& l
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
3 k: K# k! g4 M; p" ^/ m/ Q+广告费(Web site, magazines, newspapers) & }( ~+ a8 t/ z0 T3 G6 I( D9 W
+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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3 O, V B# D; k1 A0 c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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