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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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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
$ S! r6 ^2 n) B* F5 M( T& x+ a. h6 R- 需要有mileage log with km travelled, when, where, who
) U7 o F0 P' u* I' V g+Car lease, insurance, maintenance, gas, licenses
k2 K+ J$ T' u; H |- 只能claim公司使用的%; logbook is essential to track the usage 9 J& M$ ?( g6 Z! O
+parking
j: g# n2 e( O) g+Home office- i- H2 [. v- }" Z. w% Z2 y
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) ' g5 @- }) ^( a$ m' C! S* B
+telephone calls, need separate phone line to deduct monthly fees
7 G, i1 n4 G& w) A6 l% B+pager and/or cellular if for business 9 s& L/ }0 @* e. @. v/ J% l
+Office furniture, 可以卖现在用的东西给公司. Z/ J1 t" O$ \* r0 e0 p
+会计及律师费用. X, m& P' Z( m6 G7 Q; u5 c
+超过$200的每年折旧,其他第一年deductible
/ x j4 o; t2 v- L+ V, V; R- CCA, "Capital Cost Allowance %" for depreciation rates
8 O4 G4 a$ t3 F; q5 l, G+Conferences are deductible if within 'business area' and relates directly to business 5 G' ]. B7 x9 x2 c2 j
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 5 [ _# o9 ?4 I8 w9 t6 H
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) * S8 Z1 N6 |% @ L$ d) \' o3 q# f
+广告费(Web site, magazines, newspapers)
. {+ u) q' i6 }$ S9 D+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。: c* y h0 @/ j6 Q9 ?3 a& C
" v# L- S ]( V! w! w7 q$ t, _1 {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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