 鲜花( 0)  鸡蛋( 0)
|
回复 #63 今天闲着 的帖子
ZT / l, m+ q& Y( B1 Z. M- E5 h! z
有限公司能省税的项目列表6 N5 s6 ?. m& X8 A
" @! ]3 Y" f3 x' u
+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)8 P" ?7 K! a, K/ i4 T% i
- 需要有mileage log with km travelled, when, where, who ! y% w2 {; D' ~5 R4 {$ U
+Car lease, insurance, maintenance, gas, licenses 1 _; M/ C( e/ S* l5 k- u4 p e: j9 n
- 只能claim公司使用的%; logbook is essential to track the usage
; j( z o5 m u8 z+ l( ~* `+parking
2 A! `: m2 [5 W2 \2 j( Z) M( H( @" }+Home office' `8 Y+ G1 c; M) r7 ^% a
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) $ R8 U1 g5 T( w. F! i, g
+telephone calls, need separate phone line to deduct monthly fees
' ?% _' H4 s$ B" a3 _+pager and/or cellular if for business 7 F9 e' a, [' U8 N3 ?
+Office furniture, 可以卖现在用的东西给公司
' i- t- I: d% t9 z$ i9 \! s+会计及律师费用5 S7 V* k( ^# c( B
+超过$200的每年折旧,其他第一年deductible
3 U( P" k4 e1 U) t' _( ~ q$ n3 [+ m; x. t- CCA, "Capital Cost Allowance %" for depreciation rates
5 W/ [& j# J$ |5 J x+ G! c+Conferences are deductible if within 'business area' and relates directly to business 8 G2 u4 D0 { y4 q0 J; _# a% B: R
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt - u1 B' f- ?) ]5 p# P2 f
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) , Y( {* ]4 m4 b
+广告费(Web site, magazines, newspapers) # \$ u0 J, Y5 z! }& |5 p# t
+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/ p" g6 ^! W$ R* w% b% \
( w' y% P; a/ b可以从公司借钱花,但必须还钱给公司,并付reasonable的利息 |
|