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回复 #63 今天闲着 的帖子
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7 b$ Q2 A3 s, {有限公司能省税的项目列表7 P# x, U9 U" H |
. z0 e/ x% F2 z9 B. Z1 F, k+ _+Car travel(first 5000km 0.5/km, over 5000km 0.44/km); D+ Z8 J9 H" s4 @
- 需要有mileage log with km travelled, when, where, who , b( @' f. O/ T* J& |
+Car lease, insurance, maintenance, gas, licenses
; @# |* Y. m, N: W- \4 N- 只能claim公司使用的%; logbook is essential to track the usage
+ @( V4 P2 k& a c2 c+parking + X4 G' n- ] k- p% B$ F2 K* ~
+Home office9 b* D+ P- A; @6 U1 u
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) 5 T6 R7 g& ]; t, z
+telephone calls, need separate phone line to deduct monthly fees
7 z0 R" }4 I7 O+pager and/or cellular if for business
; G6 B/ s9 X) @* _+ D+Office furniture, 可以卖现在用的东西给公司
J2 f3 a% g& p( Q+会计及律师费用/ j) l$ x E# \% V
+超过$200的每年折旧,其他第一年deductible' _/ r0 r# F( Z. o5 p% s2 ^
- CCA, "Capital Cost Allowance %" for depreciation rates , j3 Z# i$ {% v ^% F2 r
+Conferences are deductible if within 'business area' and relates directly to business $ ?: G2 Y+ E5 c0 n
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt * n6 a2 @" l' ]2 P1 t4 j- g4 n5 I
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
5 y w- }! L s. O3 W" z+广告费(Web site, magazines, newspapers) 2 M9 N- I+ P9 Y+ V2 p) M) 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。
- _% ?3 ~ O5 |' p+ C
, K, f) d- z" 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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