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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% K% A) T4 \1 ^0 ~0 y0 l
+ P1 x- z# A/ d* r3 O6 F+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)& }+ x! p5 r( O! A2 G& C
- 需要有mileage log with km travelled, when, where, who # {* k8 R: g1 G8 |& ~1 ~ E
+Car lease, insurance, maintenance, gas, licenses
0 R# c R3 U+ d( x- 只能claim公司使用的%; logbook is essential to track the usage ( A! Z) T4 [3 b) V+ `5 T
+parking
* v7 j" }2 M+ B4 e D0 T, u7 w+Home office
1 p: k+ ?5 p/ U - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
& \: E( M2 l8 |# G7 I+telephone calls, need separate phone line to deduct monthly fees
. S5 Z. I+ t0 P" v" Y+pager and/or cellular if for business 4 T+ _5 \; ?. P3 f/ p) N0 G( a) }
+Office furniture, 可以卖现在用的东西给公司! v, \/ W; T; G& d- l- v+ q
+会计及律师费用9 z" d4 N. r. y& Z
+超过$200的每年折旧,其他第一年deductible4 a$ {, c" r: Z5 z
- CCA, "Capital Cost Allowance %" for depreciation rates $ S N. a/ D s! m% c" k
+Conferences are deductible if within 'business area' and relates directly to business , b& x i: U: M( |; B9 i5 `4 Z
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
$ Y9 b s# u3 G3 j# f9 w' |+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) % L" T9 E/ O3 L
+广告费(Web site, magazines, newspapers)
0 I* L4 K- r8 a8 ?: i5 {+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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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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