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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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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)( ~. k' _. E" ?
- 需要有mileage log with km travelled, when, where, who
& W/ z3 c, e6 w, E/ f+Car lease, insurance, maintenance, gas, licenses 4 P" Z# ^' m$ g# [$ j$ n% u
- 只能claim公司使用的%; logbook is essential to track the usage
# s- U: H: A6 u0 Z, N( U6 E, m+parking
( f7 ^( x H. S4 U" l( i+Home office5 |) \0 @! k. v# t2 T. {
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) * P$ M/ Z8 Y; Z& ^
+telephone calls, need separate phone line to deduct monthly fees n- v1 h* X9 J; {
+pager and/or cellular if for business 0 P% G5 G/ P( z% m( V
+Office furniture, 可以卖现在用的东西给公司
- H/ a. b% h; [, C( `3 n+会计及律师费用0 F7 k$ Y9 t) A) n4 C
+超过$200的每年折旧,其他第一年deductible$ w- G4 T5 t1 b2 y; b! v
- CCA, "Capital Cost Allowance %" for depreciation rates
9 }( f$ ~0 u! g$ O+Conferences are deductible if within 'business area' and relates directly to business
/ m3 {- Q# u* j2 ]+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
" `/ |7 `; Q# Z. p# ^5 T+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) 0 v4 B7 p! k Y) z( i8 O! M
+广告费(Web site, magazines, newspapers) : ~5 o: l* K0 k/ A4 s3 p
+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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1 p# R4 O1 R, {1 f) Q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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