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回复 #63 今天闲着 的帖子
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# w: \ k! \ {& |+ z! W5 b. Y8 }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)
. T8 g, @$ u4 _+ Q- 需要有mileage log with km travelled, when, where, who 4 @/ T+ m) X# |2 J2 n
+Car lease, insurance, maintenance, gas, licenses ! Z' O4 }- A" |8 ~' M8 S. @
- 只能claim公司使用的%; logbook is essential to track the usage
- s6 x* ~% }7 U% u; `1 Q+parking , q. f/ X" }4 `" m
+Home office
4 a+ n: I& A: i7 N5 a - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) * d; g$ @2 F) Z
+telephone calls, need separate phone line to deduct monthly fees " B2 Y# P. O3 O3 J) a+ a
+pager and/or cellular if for business
; S" K/ `- W" d4 [7 h3 `+Office furniture, 可以卖现在用的东西给公司
, ?; i4 J$ J0 k' T- g- O+会计及律师费用) O$ Y+ `( [$ V
+超过$200的每年折旧,其他第一年deductible
/ i# @! h/ z9 l8 u/ p- CCA, "Capital Cost Allowance %" for depreciation rates 5 \; w6 j% ?5 _% `1 J
+Conferences are deductible if within 'business area' and relates directly to business
6 \; F+ a( _7 p3 u$ `# {+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt * y, S3 _( F; z" G$ |. W+ L
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
/ y% P% r ]/ t+广告费(Web site, magazines, newspapers) 3 r7 V6 v! Z! d+ ~$ H( _+ M. }
+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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