 鲜花( 0)  鸡蛋( 0)
|
回复 #63 今天闲着 的帖子
ZT 6 l5 b: w- I0 r0 S9 D
有限公司能省税的项目列表
$ B' g; N) T- C& v1 N' W/ E9 J8 A7 s
+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
& W% h8 R0 s: S8 u" t2 m5 f6 [- 需要有mileage log with km travelled, when, where, who
5 ?8 a# U0 x2 v( Q. O& e) }+Car lease, insurance, maintenance, gas, licenses
8 C/ W. @& Z$ R- 只能claim公司使用的%; logbook is essential to track the usage
3 e0 T. ?" |$ z: x% i4 i+parking
( K$ K$ B+ E5 \+Home office
7 P! e2 S4 @" T/ E5 Y - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
6 l/ z* I* e, b+telephone calls, need separate phone line to deduct monthly fees
" ~2 v& i; X9 M' v+ m6 F+pager and/or cellular if for business
; d5 M' Z, ?; k7 D# a2 a( t6 u+Office furniture, 可以卖现在用的东西给公司
! K6 M' g- C+ u: ^/ \" d+会计及律师费用
0 N/ N6 ^" ?1 c( v# |+超过$200的每年折旧,其他第一年deductible
( {+ V2 T- ?: x; ^- CCA, "Capital Cost Allowance %" for depreciation rates
# k7 v+ J5 I1 b' ]$ I6 p+Conferences are deductible if within 'business area' and relates directly to business 5 o, b/ p3 h3 }# [' ^6 U, G8 V
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
4 K9 c2 }: Y- r* t+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) ; q! d. I) }/ x! {% h
+广告费(Web site, magazines, newspapers) @9 Y( j# F# L
+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。/ s# M1 t3 k( o/ `( \, [) ^
/ }, U: A& I: y# v& N4 s D
可以从公司借钱花,但必须还钱给公司,并付reasonable的利息 |
|