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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7 P3 P% s( y9 Z
% M+ @2 B0 ^* _; h7 A+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
& X$ B3 |& h; a6 P: H& F- 需要有mileage log with km travelled, when, where, who
" N9 f' C W) S* o$ F8 k+Car lease, insurance, maintenance, gas, licenses 8 r- k* |% P5 ?
- 只能claim公司使用的%; logbook is essential to track the usage ( X9 F( `* Q) v& V2 b; O
+parking
' S; g3 f* u4 l8 i+Home office2 a$ s& M; w7 R# S4 D. F6 L
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
( z5 w1 j$ X" X! I, c! D. N: D+telephone calls, need separate phone line to deduct monthly fees 5 j1 {# |) t! z- F
+pager and/or cellular if for business
, C" k* g8 y+ N% S& m+Office furniture, 可以卖现在用的东西给公司
7 M# E* d7 y' f* U P5 n+会计及律师费用+ s: B' j3 @5 A U I$ e
+超过$200的每年折旧,其他第一年deductible
0 t0 j1 W b! Z& Y, k) ~" c" ^- CCA, "Capital Cost Allowance %" for depreciation rates
3 J9 G. y% U# x" f: ]/ E+Conferences are deductible if within 'business area' and relates directly to business / |2 P P& {1 U1 \+ B: O) i
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt : ~) V, q3 Q8 `# s% G
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
9 j$ f( I2 N/ _0 ]) V+广告费(Web site, magazines, newspapers)
3 ~0 g* t% V) j+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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. V. p1 |/ d! P- P$ x. s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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