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回复 #63 今天闲着 的帖子
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: I- s* p- Z5 B! Y* ~有限公司能省税的项目列表
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: ?/ |7 P( P1 |3 C$ E; d' q+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)& k: g- i9 M/ B6 I0 I* j
- 需要有mileage log with km travelled, when, where, who 4 K9 y3 h+ R' X- \* `! ~& ?
+Car lease, insurance, maintenance, gas, licenses
; M$ Q: o8 f: U- 只能claim公司使用的%; logbook is essential to track the usage 3 H% O4 M x2 H2 v( i. v
+parking 2 j: h N% q) J2 W
+Home office) t0 Y" [" s+ d* P& r6 [
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) / n8 B% z0 {' A2 R0 G
+telephone calls, need separate phone line to deduct monthly fees
; p+ f: i" u) O/ _8 {; V+pager and/or cellular if for business " O/ R3 b" q1 a, W. a
+Office furniture, 可以卖现在用的东西给公司7 L. g/ E) U" C! H0 ?
+会计及律师费用
( B- j D' D5 R# W; v7 n+超过$200的每年折旧,其他第一年deductible
- L# V( o; H2 i. s! P- CCA, "Capital Cost Allowance %" for depreciation rates 0 b# c9 _" Z9 _
+Conferences are deductible if within 'business area' and relates directly to business
2 p* T4 B2 `; q3 J3 ~. |+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt ) G+ A" S3 i2 L; _+ F3 R N
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) 5 r( D% s8 X5 z3 l( {( _
+广告费(Web site, magazines, newspapers) 0 G- G0 V6 z' o3 n u' J
+员工工资,但工司员工必须交个人所得税。公司付公司部分及员工部分的CPP。
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* J6 |$ m0 J* N& y; Z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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