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回复 #63 今天闲着 的帖子
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0 e/ V# ~! B u2 U8 G: i" J* J7 ?有限公司能省税的项目列表1 h9 q3 }8 `" s( Z5 u
0 c; L, h" i8 V3 H; C+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
6 i8 g& G. \1 |# M- Y( r5 o& c- 需要有mileage log with km travelled, when, where, who }) x; L I% [. a9 ]" R
+Car lease, insurance, maintenance, gas, licenses " ]& ]; }7 ^4 A4 Z" v! O
- 只能claim公司使用的%; logbook is essential to track the usage $ Y, E9 m4 o: l2 x% ~' V8 `
+parking - \) Q, x/ w: K, L! G1 |
+Home office
# \2 z* } C9 r - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
+ t; \8 a/ `% _& G# T! [+telephone calls, need separate phone line to deduct monthly fees 6 `6 _ n: P7 H
+pager and/or cellular if for business
5 Q. I. f+ Q5 e+ ~* a. d+Office furniture, 可以卖现在用的东西给公司; p# o, A# l# R' |+ m' B! ]
+会计及律师费用
/ p( K8 g' [5 }7 A6 \. w( i+超过$200的每年折旧,其他第一年deductible
8 L0 K0 B. e) q: r" F6 M' H$ U8 |% g" C- CCA, "Capital Cost Allowance %" for depreciation rates 0 ?: D% X5 ?! g/ {- k5 @" I, _
+Conferences are deductible if within 'business area' and relates directly to business 1 x) K! b, Y+ m, |% z
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
1 t' Y( g& {7 S9 u. F! L. U3 V+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
9 U" l$ p6 J. O: x% I4 q4 `+广告费(Web site, magazines, newspapers) $ ~# a( d& X. [# B
+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。4 ]% H: L3 G. l5 j m! |& p8 D
* s/ H- G" ~7 U9 O8 F) `+ e5 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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