 鲜花( 0)  鸡蛋( 0)
|
回复 #63 今天闲着 的帖子
ZT : l: {# j8 B. \5 ~) C, \) I6 ?
有限公司能省税的项目列表9 R" K( p- \9 u7 a2 S
2 N% z$ E- y3 H. Y0 ^, _+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)5 F1 u/ h4 |/ L
- 需要有mileage log with km travelled, when, where, who
5 b+ s# p5 {7 a) A4 W* y: I9 d5 C+Car lease, insurance, maintenance, gas, licenses
$ }5 y. r: J4 z' ^8 W* i a2 S- 只能claim公司使用的%; logbook is essential to track the usage ; s' h/ \6 h6 N8 x6 g4 B7 H! A
+parking 9 e [6 O9 Q- A2 E, H
+Home office
" K/ Z/ n. V4 g+ a5 @" P+ u - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) 2 }( d+ E9 N. @* L9 h$ P
+telephone calls, need separate phone line to deduct monthly fees
9 T6 t3 O3 t4 P+ N' q+pager and/or cellular if for business
w4 o4 [; ?6 T! o# O1 c0 i+Office furniture, 可以卖现在用的东西给公司* V5 O& I' ?* U
+会计及律师费用
7 R5 d" A9 T' ~, V- S& T3 u- H4 F6 x+超过$200的每年折旧,其他第一年deductible
0 O. P& [+ b- z- CCA, "Capital Cost Allowance %" for depreciation rates 1 }) f3 ?) \9 h/ z$ ~5 g( B0 C4 ^
+Conferences are deductible if within 'business area' and relates directly to business . N7 H0 d" {! v" _9 o8 y
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 8 \- f$ t! l9 ?/ {: T- i6 @7 z
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) + c4 O! e9 a( g/ ]/ y7 R6 h/ x5 P
+广告费(Web site, magazines, newspapers)
8 v# c, g* O" r2 a4 n7 n+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。
- {( l0 F8 ^3 r8 A4 O# N4 ^6 {$ T$ S6 N( Q6 p/ Z# g$ Y
可以从公司借钱花,但必须还钱给公司,并付reasonable的利息 |
|