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回复 #63 今天闲着 的帖子
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' N1 k$ h) y: k- k6 i$ y9 q. F有限公司能省税的项目列表( z; [, [: d4 K; y& v' F
% B% J3 Y, y6 u: R+ a7 A5 a* V& |+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
. a5 K2 x& z0 X8 _% A- 需要有mileage log with km travelled, when, where, who 5 t, M' D- K/ @
+Car lease, insurance, maintenance, gas, licenses $ H- k) V* y3 B# D7 {9 P9 V$ O
- 只能claim公司使用的%; logbook is essential to track the usage $ \: F; r( _! U: |) }2 m" H
+parking
: N2 P0 ]4 Y! K& C* I' @, g+Home office/ e+ q1 M6 S: g: _4 O3 j7 {
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
4 @0 V- a& A9 A+ J3 V. w+telephone calls, need separate phone line to deduct monthly fees
9 n$ ]* }. Z5 l6 J- U+pager and/or cellular if for business * G4 Y! H* I# p( Z# D
+Office furniture, 可以卖现在用的东西给公司
1 S. I1 l! k+ D+ s/ {$ t; P8 N+会计及律师费用
$ A. _: B2 Z( b4 R/ ? v+超过$200的每年折旧,其他第一年deductible8 A6 H# z* P& r/ I g2 |$ L
- CCA, "Capital Cost Allowance %" for depreciation rates
: D, l0 {4 X' V! |+ X* ]+Conferences are deductible if within 'business area' and relates directly to business ) @7 W1 t1 }2 u
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
: A. H" o6 J3 Z# S4 I+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
6 f2 l- P4 d; t+广告费(Web site, magazines, newspapers)
4 S# ~( t% i3 P( 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。
9 v1 ~8 O- r, p; ]4 `, W* { Q9 l) @& y f1 L+ Z
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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