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回复 #63 今天闲着 的帖子
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: q2 c$ Z, }( w4 \, F) F# D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), ?2 N4 o( L1 `; j, W8 d
- 需要有mileage log with km travelled, when, where, who
" M4 q6 Y! t/ Y% y; e+Car lease, insurance, maintenance, gas, licenses
1 d8 W) _" `5 [, g0 b- 只能claim公司使用的%; logbook is essential to track the usage 9 C# J. C. h* ?
+parking I7 z! i& S8 Z3 o" e' r; {
+Home office
5 H$ I6 h& G2 c2 b% B( @" H - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
" z3 A6 ]' ` K( N4 v6 K+telephone calls, need separate phone line to deduct monthly fees : d( H- r& Q1 b$ X7 N9 _* F5 s
+pager and/or cellular if for business 2 L; L, j& g& V+ }
+Office furniture, 可以卖现在用的东西给公司
7 N# l7 w3 Y$ ?! p! R: j! j) _6 y, k+会计及律师费用
% q$ e- k) D8 J, `+超过$200的每年折旧,其他第一年deductible. J+ L1 o& |5 ] d/ m
- CCA, "Capital Cost Allowance %" for depreciation rates ' N, b3 L+ y$ P2 D/ T
+Conferences are deductible if within 'business area' and relates directly to business
; X" t- s0 W% Z2 g5 Z% e E; g9 |+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 0 \+ m! M. J; j! y$ ~, @
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
8 m1 ? b0 ] O M$ U% Y+广告费(Web site, magazines, newspapers)
/ `' o8 S: ]" ]8 N/ J+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。) K4 Y6 U5 d" @; ?2 X
6 e1 \' s3 |- {9 _: @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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