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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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7 [( R$ X& \! y; ~+ ~2 B+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
& V: I, E+ L7 [9 e5 J% t# T2 v- 需要有mileage log with km travelled, when, where, who ( T% R5 ?5 L/ U- A ~: c( v7 M; ^
+Car lease, insurance, maintenance, gas, licenses ! h+ t( F0 F8 R/ n; S6 d; U
- 只能claim公司使用的%; logbook is essential to track the usage
( ?4 V& ?) _' k# f+parking 2 a% e( R" y. d d! H: a! p# K; h" @
+Home office* Z) D1 A$ ?! S0 Z/ h; z
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) / f* z/ @" U' d. V: o, T. h
+telephone calls, need separate phone line to deduct monthly fees + K( l9 _( A7 P: `8 M; s
+pager and/or cellular if for business # M" @ }5 T3 d3 Z [& ?! N
+Office furniture, 可以卖现在用的东西给公司- s5 ~' I: Z7 A
+会计及律师费用. O! n8 |: W' `! W8 U4 }0 I
+超过$200的每年折旧,其他第一年deductible
/ w: _4 L5 p( r1 p- CCA, "Capital Cost Allowance %" for depreciation rates
N. ] s2 i! Y8 Q; v* r3 x+Conferences are deductible if within 'business area' and relates directly to business
4 D3 p4 g) b/ z6 ~) M3 [6 N: T3 U* ?+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt " B1 g5 W. m2 C9 W
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) 3 j, d1 A! M& B! \5 u
+广告费(Web site, magazines, newspapers)
. ?- ^+ W+ t; L" m+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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, X- U! G3 o6 U( D/ r% r8 k/ @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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