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回复 #63 今天闲着 的帖子
ZT
G" q' B3 f) S' \# d有限公司能省税的项目列表
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. L- _1 E( h a- b. O) Y+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
$ v% W# [5 l% y H# b- 需要有mileage log with km travelled, when, where, who 7 g! f: C) h4 y8 g# `
+Car lease, insurance, maintenance, gas, licenses
( U0 @+ p r- b3 Z5 R. m$ G/ k- 只能claim公司使用的%; logbook is essential to track the usage " e$ K$ q" p5 T4 C: \% x
+parking " ?6 ~% `7 N/ `7 H
+Home office
$ M+ l4 d2 @9 t- M6 H, T* { - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) 2 j4 m# g- F% X0 s) w9 X: r
+telephone calls, need separate phone line to deduct monthly fees , t s% Z" J; g: T- k8 H' F
+pager and/or cellular if for business 9 ^9 {( n! r1 T, u7 e$ J* Q
+Office furniture, 可以卖现在用的东西给公司
/ ?- s$ f3 \- k( Y. p4 m+会计及律师费用) d: b' o1 S' y7 v! z3 e
+超过$200的每年折旧,其他第一年deductible- ^1 Q2 L; y" F; _) B
- CCA, "Capital Cost Allowance %" for depreciation rates , Z( \7 G0 U! O! ]1 a
+Conferences are deductible if within 'business area' and relates directly to business
9 S, v4 H# x( {$ @- [% K' P+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt - Z. K* c+ ^/ ?% g$ @7 T6 u s
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) 5 @4 S: o; Q* l2 N0 A6 v
+广告费(Web site, magazines, newspapers)
+ E, x e( R# _/ I1 r+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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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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