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回复 #63 今天闲着 的帖子
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; F, D2 u1 J) B. I3 p; M3 E6 t5 B有限公司能省税的项目列表) j! @0 L: Y1 Q3 v$ w
t) J7 |& z+ u; I+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
* X" {1 E0 _. P, ?# \8 i- 需要有mileage log with km travelled, when, where, who
5 t/ ~7 \/ {* F- ] Q& Z; a' C+Car lease, insurance, maintenance, gas, licenses , {. D$ S7 j: O! K. M4 b
- 只能claim公司使用的%; logbook is essential to track the usage
" U8 h8 r, B" n* M& q7 D+parking ) |+ E q* I+ d, v |, _& Z4 k
+Home office% n; }2 D* {1 ~" w) L. a* c$ e
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) + F% X K% y+ V$ u# j; {- E
+telephone calls, need separate phone line to deduct monthly fees
9 O2 d7 b2 w! ]! @+pager and/or cellular if for business
% N! w( X0 j+ c4 c+Office furniture, 可以卖现在用的东西给公司7 G* T+ }" ^6 l. H& c3 F+ J+ h
+会计及律师费用, s, d1 F7 \4 ]) J2 {
+超过$200的每年折旧,其他第一年deductible1 ~& ~: y& d0 Q0 f6 P3 E
- CCA, "Capital Cost Allowance %" for depreciation rates
& o( k5 `# l9 s3 ], ]; f, t' h8 M' ]4 X+Conferences are deductible if within 'business area' and relates directly to business & l; o+ g8 _$ W$ I5 p/ D
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
J1 w( r5 N `0 J+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
: a; D2 y, ~+ `1 d+ t+广告费(Web site, magazines, newspapers)
6 u; k# k1 j6 L6 R, v+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 d# ?5 j% `8 K" t% i! N4 s" V+ X
8 h t6 Z6 k9 v8 Y, ~
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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