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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9 ]& ?3 {. b" S0 n1 a; e
: f4 M' o( N! b- k, M+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
& x3 p9 I8 t3 i T- Q1 @. n* N- 需要有mileage log with km travelled, when, where, who - W" c$ \$ I9 U5 z( g6 N$ y
+Car lease, insurance, maintenance, gas, licenses ' G8 T7 j# d/ V/ r9 C" H; s- o8 A
- 只能claim公司使用的%; logbook is essential to track the usage
) c! L' A$ V2 e' @+parking 7 s! }' r- s- F( t8 o% ^
+Home office: } S+ r; V. v/ ?, |
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
- v. K0 J: s; n3 V; N w1 n8 F+telephone calls, need separate phone line to deduct monthly fees 8 G% ^1 x! P$ [' Y7 i) ~$ d
+pager and/or cellular if for business ) U9 b, d: `$ H9 r( `9 i
+Office furniture, 可以卖现在用的东西给公司$ Z, d6 l5 g/ z, D1 ]8 P
+会计及律师费用
0 _5 e: e- d3 q+超过$200的每年折旧,其他第一年deductible
# c, H- n0 k6 S- CCA, "Capital Cost Allowance %" for depreciation rates 1 @1 m! j5 J/ @. ]
+Conferences are deductible if within 'business area' and relates directly to business 7 }5 O$ J1 G" {8 O5 C7 t' C
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 5 X/ Y, }/ ]6 b) j3 h5 ~% A* g+ @
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
; C" j& e) p3 Q7 W; M* z+广告费(Web site, magazines, newspapers)
& T( k7 M* e, d7 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。
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' q) x2 }( g* m& t% g/ R; y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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