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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5 D$ R7 F( o, y8 ^% y6 q5 ~6 i t F1 f
( {: {7 ~! }" E! C+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)* B- L! o9 u2 K
- 需要有mileage log with km travelled, when, where, who 8 o! e! N1 b, q
+Car lease, insurance, maintenance, gas, licenses
6 h7 K9 W9 a' h5 p- D0 U- 只能claim公司使用的%; logbook is essential to track the usage 9 [! t S+ T* D( q$ t' j7 \
+parking
7 _: z- l7 p5 }) S5 k+ U+Home office! K, F, G$ @8 |
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
1 |' j" {( ^. f% {3 F+telephone calls, need separate phone line to deduct monthly fees
6 V8 i1 ~( s9 {# R: l0 ^! w, F+pager and/or cellular if for business * g8 _7 S4 k* E9 C$ Q
+Office furniture, 可以卖现在用的东西给公司8 C) e; m1 `/ l) m8 U) N" ?
+会计及律师费用% p6 f+ [- C8 M+ N4 l3 b4 L
+超过$200的每年折旧,其他第一年deductible1 }. F A3 d! O: f
- CCA, "Capital Cost Allowance %" for depreciation rates
2 ?+ q4 a* p2 W+Conferences are deductible if within 'business area' and relates directly to business 4 t( N2 l, I8 Y% U+ D* Q) f9 U
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
! F4 @4 g$ P7 I# G& U+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
' \9 f0 z* r& D- f& n+广告费(Web site, magazines, newspapers)
% W! b: D7 x% V2 n4 r# x8 [$ U$ R+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。6 V j' N3 s& T, B
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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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