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回复 #63 今天闲着 的帖子
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有限公司能省税的项目列表
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6 ^0 j) g/ j: l4 k# s7 R9 T+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
' i8 z$ I8 B/ L. Z1 }) l* m- 需要有mileage log with km travelled, when, where, who
0 s* O3 }0 Y: W4 H& i# J+Car lease, insurance, maintenance, gas, licenses 0 s5 i4 k1 I) e" f4 P
- 只能claim公司使用的%; logbook is essential to track the usage
n( m# _& z6 e& I# i! z/ m+parking ( M0 N: `! o8 i* l5 a6 f0 E
+Home office$ M' g( D* X- b! Y0 m8 [- c6 ^
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
$ @ S' T4 J H# X1 J {1 R2 h+telephone calls, need separate phone line to deduct monthly fees 0 p, A9 E. Q! V+ a8 R1 j6 p
+pager and/or cellular if for business
[3 m8 G4 x/ X8 z+Office furniture, 可以卖现在用的东西给公司' T7 x8 A M8 H9 L% u( z
+会计及律师费用
4 a: H% B5 |! m" C" x4 Z4 Q: \) C7 m+超过$200的每年折旧,其他第一年deductible
+ J$ h* j6 p. J4 t8 S/ z, ~- CCA, "Capital Cost Allowance %" for depreciation rates % G$ m$ p2 l/ q" {4 j
+Conferences are deductible if within 'business area' and relates directly to business 6 c0 w* T. e* w5 p0 ~2 C
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
4 N' r9 ^5 ]( V1 l; q+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
5 s* c' v9 H$ n0 p9 H+广告费(Web site, magazines, newspapers) 2 Y: T* \5 b! @' @6 T( _' Z
+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。1 b. z8 E! }5 {0 L$ N
/ P$ ?$ w: b* W x, @" o( I0 D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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