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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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* k9 l' {+ n! }$ d+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
! V: g; Y' O8 B/ T% p) }! g- 需要有mileage log with km travelled, when, where, who
, D( E# |7 [ ~3 v" \! T+Car lease, insurance, maintenance, gas, licenses
9 a4 ]! _0 @9 J1 C O) S- 只能claim公司使用的%; logbook is essential to track the usage
D& w+ O0 K6 k$ ^" p- I+parking $ o' M6 |! Q# J: R9 P' D; j( u6 w
+Home office* ]; a4 A; F* w0 }
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) 3 X8 Z/ p! g8 M( D
+telephone calls, need separate phone line to deduct monthly fees
+ q6 S9 s4 I( {# j& _* V+pager and/or cellular if for business / K, d( s0 h$ ?) c! F7 i' ^
+Office furniture, 可以卖现在用的东西给公司3 M* N/ K( T6 Z( K( W" D! D5 }
+会计及律师费用% }& [( b% I7 y" S
+超过$200的每年折旧,其他第一年deductible
2 U% W8 J$ F5 t: s- CCA, "Capital Cost Allowance %" for depreciation rates ' M" T+ f/ g2 \5 L$ X; k
+Conferences are deductible if within 'business area' and relates directly to business
4 v: ~) h. [2 h) s$ T: i/ F+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt / k' M1 P: \# H' |) G- K
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) % }! q+ Y" Y V3 ?
+广告费(Web site, magazines, newspapers) % p1 i( C2 p0 t% ]; 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。0 h& W6 ^6 H' v
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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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