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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)
1 }; n, g3 {# H- 需要有mileage log with km travelled, when, where, who
2 J' g4 p9 C+ ]2 P+Car lease, insurance, maintenance, gas, licenses , W3 u K+ N5 d. Y* I
- 只能claim公司使用的%; logbook is essential to track the usage - K# r; {2 S7 H! A6 b
+parking / H/ C3 e: v8 k% e9 l5 ?$ N# _
+Home office. u+ h2 M% x7 i$ U8 D
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
4 r' Z9 h: \% \' h, g2 t0 G+telephone calls, need separate phone line to deduct monthly fees
4 }0 N/ A# }( s& O0 O9 @- b+pager and/or cellular if for business 8 j9 x: P. V- ] Q+ v
+Office furniture, 可以卖现在用的东西给公司
: z, q4 B3 |4 @1 s/ R# ^+会计及律师费用
2 e2 t) H; g* j$ i+超过$200的每年折旧,其他第一年deductible: C( D/ V$ f- b9 p9 y
- CCA, "Capital Cost Allowance %" for depreciation rates
6 t9 l+ @2 {: X- W6 E5 z' h+Conferences are deductible if within 'business area' and relates directly to business
8 R0 ~" ]) `3 T5 I7 J+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
3 R+ L4 Q; n: }( V3 G- W0 Z& I; ^7 k+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) : a2 ]( x+ M1 K7 d7 z+ o% v
+广告费(Web site, magazines, newspapers)
5 R# A% v9 a3 u' Z, X- M1 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。
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; @7 `& B5 s, O+ E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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