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回复 #63 今天闲着 的帖子
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s0 W: S8 n, T2 A6 ~有限公司能省税的项目列表2 e, m9 w q6 {
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km): h* I9 `: T: z K" S
- 需要有mileage log with km travelled, when, where, who
& S5 Y) x' R; u3 T% |* c" b$ z+Car lease, insurance, maintenance, gas, licenses . }5 N ~3 |$ v v
- 只能claim公司使用的%; logbook is essential to track the usage 5 Q" {3 O' t" K" i, b3 P) g
+parking 5 r b: R5 l; Y4 y1 h4 {( s
+Home office+ W% h* S* x; z0 X
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
9 K- A2 B0 O% S! | E0 p9 A+telephone calls, need separate phone line to deduct monthly fees 0 V6 p. O( h7 b+ t
+pager and/or cellular if for business - q( E8 z7 J' h" Y. @7 \
+Office furniture, 可以卖现在用的东西给公司, P9 h3 k' S5 R* H
+会计及律师费用- y$ B4 E# d/ [& G( { R
+超过$200的每年折旧,其他第一年deductible5 e0 [2 f7 x' y; O" f/ G# ~
- CCA, "Capital Cost Allowance %" for depreciation rates ( v6 F& y5 E& ~% o
+Conferences are deductible if within 'business area' and relates directly to business 8 N* [9 j/ f$ {9 J+ F! s
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
. _6 |! V% m. c8 ~+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) 5 s3 D. w7 ]2 A
+广告费(Web site, magazines, newspapers)
/ G+ o5 q: ^* |' |; W k, C+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。- e; w, t7 ?% E
( q; I' O, U; x! ]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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