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回复 #63 今天闲着 的帖子
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+ T! d. V2 P1 V有限公司能省税的项目列表
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' O1 U6 M' L$ S+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)* F2 X$ n3 H7 K) r" C9 \; P
- 需要有mileage log with km travelled, when, where, who
7 S+ O* S% @. Z* v+Car lease, insurance, maintenance, gas, licenses
3 M7 n8 O. Q) K. L' T- 只能claim公司使用的%; logbook is essential to track the usage ; o4 m Y0 ^) s5 N# r
+parking ( q% S @: k6 s4 X, @
+Home office
; R5 \% s" _- r# k$ j, `1 A - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) ; E% e; P8 Y5 m$ M2 Q" y* _' O
+telephone calls, need separate phone line to deduct monthly fees
$ q% e% i- s( ~6 t$ P" P+pager and/or cellular if for business
% [" g8 ?9 o8 B2 E+Office furniture, 可以卖现在用的东西给公司
" A H4 |0 @' ~( R* [5 V4 l5 ?2 {+ N+会计及律师费用
/ e4 b- f1 y9 ?( J x9 P+超过$200的每年折旧,其他第一年deductible, t5 Q5 Y. M1 J. N3 e# W
- CCA, "Capital Cost Allowance %" for depreciation rates / Q! z% E" z) Z Y8 c- {. L
+Conferences are deductible if within 'business area' and relates directly to business
0 k8 _! ^8 C+ {) A+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 5 O, D( h! A* y
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) , o* I/ v( h; U0 w1 l" E
+广告费(Web site, magazines, newspapers) ; K; [0 `/ e9 [7 y
+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。8 O' T/ i& Z. b* \
/ |, E( |- \+ \! b8 e" }* V
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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