 鲜花( 0)  鸡蛋( 0)
|
回复 #63 今天闲着 的帖子
ZT
# M& _3 O d& w. `; X4 L" |' X有限公司能省税的项目列表4 R% @) k) K# b6 F
6 I" Y {. c. W- t' \; w% O4 p+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
4 K* H; e5 e9 [& }- 需要有mileage log with km travelled, when, where, who * f4 K0 T5 l" V$ z& ~
+Car lease, insurance, maintenance, gas, licenses
. l6 _, s0 Z9 t1 J/ ^* b, e- 只能claim公司使用的%; logbook is essential to track the usage
# M; M: i4 j; `: q" ^% p1 [1 X+parking 9 {& y, H1 c/ U" \2 a4 N. e5 P; ^
+Home office
' W8 H" W) s4 A - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
A) y- c( t4 J+telephone calls, need separate phone line to deduct monthly fees
7 l. d+ G1 I8 D: c3 _! K+pager and/or cellular if for business
$ i( e5 J! Z Z3 y, u8 S3 {/ T3 x" M+Office furniture, 可以卖现在用的东西给公司
2 }/ V* G0 x- D: z% o& v+会计及律师费用
2 L4 \0 h; z9 k& Q8 N1 q+超过$200的每年折旧,其他第一年deductible
0 q9 B2 M7 x) u! Y! k2 ]1 Y4 m1 t+ M- CCA, "Capital Cost Allowance %" for depreciation rates o) U! X$ p7 \3 B* y2 b1 |& F- i" @
+Conferences are deductible if within 'business area' and relates directly to business
9 E4 g; f( U( [2 |6 z+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt . M& h X) V# ?& M- d3 a" O
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
3 t' L! E) F9 \5 _2 C+广告费(Web site, magazines, newspapers) : ]& e' H: S( A& z4 G/ v$ v
+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。7 [, \% [# k9 J! Y* v! r3 g
$ z$ y( m/ r7 y! h7 y- c6 H# A
可以从公司借钱花,但必须还钱给公司,并付reasonable的利息 |
|