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回复 #63 今天闲着 的帖子
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! F8 d2 E B$ c& R' E) u有限公司能省税的项目列表2 }7 `! a: X5 A
|% `8 m& l Q+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
o/ F7 Q! t" K$ h- 需要有mileage log with km travelled, when, where, who
) x& |& T9 i: \; e/ V+Car lease, insurance, maintenance, gas, licenses
& Z) O. o# N5 Z: M- 只能claim公司使用的%; logbook is essential to track the usage & \6 ]2 J" M( a y% e4 j
+parking
, v% t6 r* w0 N6 N+ H' N, r+Home office( m9 s- a& e, v9 M; f: k
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) R5 q8 d1 }/ y
+telephone calls, need separate phone line to deduct monthly fees
' V$ Y. C8 a' g; ^1 ]" b+pager and/or cellular if for business ! F8 Q( C/ e" H* L4 s- T
+Office furniture, 可以卖现在用的东西给公司
" J7 u, e, H3 ~, ~! g+会计及律师费用6 f9 E5 C8 M2 s$ j0 x& Y5 u
+超过$200的每年折旧,其他第一年deductible- s' A/ {/ y" ?
- CCA, "Capital Cost Allowance %" for depreciation rates
- x2 [: ^6 k w+Conferences are deductible if within 'business area' and relates directly to business * g# t7 v5 ]2 s; l, l( ?
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt " b+ n# f9 R L4 A
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
/ Q1 L6 P w; a3 P* @1 A' d/ S+广告费(Web site, magazines, newspapers) 8 M+ u* N* l _7 Z+ b
+员工工资,但工司员工必须交个人所得税。公司付公司部分及员工部分的CPP。
0 ~ L4 o3 D$ j! s
6 o; {$ R0 y. Q4 J" a' _3 {) o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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