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回复 #63 今天闲着 的帖子
ZT
) i: _# G: H: z6 M5 U" X4 Z有限公司能省税的项目列表
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)- ^, e. g) `- h8 a
- 需要有mileage log with km travelled, when, where, who
$ K& l. Y. E$ }" ?+Car lease, insurance, maintenance, gas, licenses
; a5 |2 i5 `. q% j5 {- 只能claim公司使用的%; logbook is essential to track the usage % b0 r, N' V' C* M
+parking * W- }( H6 B; A$ h& m% T2 {
+Home office6 l2 n4 g' a$ u4 s2 n8 r8 M+ J+ F" i
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
7 R- V) j/ V# D! D+telephone calls, need separate phone line to deduct monthly fees ) C5 ~/ f. k: f6 d( V
+pager and/or cellular if for business G2 v3 t' Q5 P8 a
+Office furniture, 可以卖现在用的东西给公司
. K1 b2 k f1 ^( h+会计及律师费用" D1 S- M7 H5 w" G2 l4 V- h. {/ X
+超过$200的每年折旧,其他第一年deductible
7 ?, S4 x8 T- Y% ^ B9 T8 w# H- CCA, "Capital Cost Allowance %" for depreciation rates
1 K* V/ I3 G% |2 z+ r+Conferences are deductible if within 'business area' and relates directly to business ; h7 K3 ^& R; z0 Z
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt ; H! o- L) a3 U' L( |# B
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) 2 {) |! K- K& j8 a$ R+ G6 p
+广告费(Web site, magazines, newspapers)
6 [2 i! ~9 {/ Z G, R! E/ y- s+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。
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3 K, ^ i) `2 Q8 A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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