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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)
( f% }" \" N: J: n1 k- 需要有mileage log with km travelled, when, where, who 1 P9 j* S: }# t- P: ~& x- @
+Car lease, insurance, maintenance, gas, licenses * {! G0 Q5 k" l) a
- 只能claim公司使用的%; logbook is essential to track the usage + p- Z; Y1 H* A. x; F& ]; B
+parking I& p7 S$ M% b, h( N
+Home office
4 e0 h# @5 Y: o \; P2 K# y/ L - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
& A7 u7 P! H4 b) h+telephone calls, need separate phone line to deduct monthly fees
: |- x O e% F; X! `9 o+pager and/or cellular if for business 7 e) z- `3 G$ r' p
+Office furniture, 可以卖现在用的东西给公司# D1 o2 b7 F9 }9 X; ?$ v1 ]
+会计及律师费用; K5 i- f6 T5 m4 {
+超过$200的每年折旧,其他第一年deductible
0 u+ {4 M( `- m- CCA, "Capital Cost Allowance %" for depreciation rates 3 n3 n; I1 S" O, e
+Conferences are deductible if within 'business area' and relates directly to business
6 d, ^0 F* c9 B' S+ A$ b/ ?4 }( s+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
/ k! r% {; J3 h( }4 n0 M+ Q _+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) 6 o; \# n7 X! Q) t6 a7 {
+广告费(Web site, magazines, newspapers)
* k+ z, o. L; l$ L4 I. D0 K+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。! k- F z* p0 {4 a& ~ \- G u( p
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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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