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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6 x# \: A, n5 e
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)( o: ]+ p4 N" n; H w% u! q
- 需要有mileage log with km travelled, when, where, who % [- Z( g! D2 o* i
+Car lease, insurance, maintenance, gas, licenses 9 E% E, z& r$ K. F* _' r. |
- 只能claim公司使用的%; logbook is essential to track the usage 9 n: Y: _* b' O7 ^+ Y
+parking
9 C$ }' L- j6 M: r7 T9 ]7 d$ ~+ l+Home office! x9 S9 t+ b' b' h# {+ O! [) C8 b
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) . q2 g5 X0 K) W. w' ?- ~" M
+telephone calls, need separate phone line to deduct monthly fees 0 g7 \) X' p0 [8 i- ^ D
+pager and/or cellular if for business
0 L6 O0 F8 G: _* u2 w" j+Office furniture, 可以卖现在用的东西给公司
1 F2 i4 o4 c8 w; o+会计及律师费用
# S5 k* [" Q, J: L3 O+ j8 b+超过$200的每年折旧,其他第一年deductible
& u# h6 R# [* ]- CCA, "Capital Cost Allowance %" for depreciation rates $ i' R, l5 z% I2 P! l0 C' {
+Conferences are deductible if within 'business area' and relates directly to business
. W- [/ j8 a& B/ K+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt ) e8 r3 K+ C# P$ u9 k; z
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
3 G/ C& l; U6 h- d7 x+广告费(Web site, magazines, newspapers) 4 M: X% s# v) P/ t7 ^1 Q
+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。. c9 R! v; z% ?. e P2 [" q
+ m, y1 Z! M8 l5 `( J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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