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回复 #63 今天闲着 的帖子
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" X6 T5 e) m7 X. u有限公司能省税的项目列表
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# _3 ?' o# \+ E' I; g c* M# I+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)( m" H6 U& e! ^; v R
- 需要有mileage log with km travelled, when, where, who , z& E' D. W2 z9 s* G6 k; K: ?3 k
+Car lease, insurance, maintenance, gas, licenses 6 O9 k% K$ g/ M5 p
- 只能claim公司使用的%; logbook is essential to track the usage
2 s2 e+ t5 r6 J1 @& Q, r6 Z9 O2 v+parking * N% O& b" R) x1 v
+Home office% _. w/ S& m1 z
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
# m1 u" ~+ S+ e9 k- f+telephone calls, need separate phone line to deduct monthly fees
9 \. @: k# v4 n' G: M: ?3 d+pager and/or cellular if for business - j$ p: @0 b( K( l- k9 M5 L* D/ U
+Office furniture, 可以卖现在用的东西给公司
/ w u) h" c7 e: U0 [+会计及律师费用, y. a) S5 M& D- {7 Y9 d# C5 ~
+超过$200的每年折旧,其他第一年deductible
1 h2 D) V1 s& I n- CCA, "Capital Cost Allowance %" for depreciation rates
, q g; z/ D+ c+Conferences are deductible if within 'business area' and relates directly to business / M5 G j' T3 u
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt / y4 `# a. V& G6 w( ]
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) 5 q. r, R: f( f$ Y: C& z+ w
+广告费(Web site, magazines, newspapers) / X P) R* s0 N: n
+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。+ B$ N" h4 \" m- u
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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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