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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$ _8 C E' W& A" \* x5 d, h$ K
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
# l- u% R) ?0 _; W/ H& M- 需要有mileage log with km travelled, when, where, who ) r: H6 Q8 p; i; @0 b; C
+Car lease, insurance, maintenance, gas, licenses 6 B3 L! x; Y1 |
- 只能claim公司使用的%; logbook is essential to track the usage : ~9 t3 W o4 }( J; {( r) }4 Z
+parking n" D' h2 Y; z/ b) Y( I& z
+Home office
- ^9 N5 q) g3 H - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) 9 t) G i" q# ?% p4 Q
+telephone calls, need separate phone line to deduct monthly fees ' @+ K# p8 O6 W$ Z& I5 c" _* N
+pager and/or cellular if for business $ j' H' P& x; b1 a, G- p6 y [
+Office furniture, 可以卖现在用的东西给公司
g) Z/ d! Y. f p) z( n+会计及律师费用3 {5 I& U, z1 J
+超过$200的每年折旧,其他第一年deductible
' G1 o# j7 Z& v' A- CCA, "Capital Cost Allowance %" for depreciation rates
- W2 W7 |. S" o3 [6 \+Conferences are deductible if within 'business area' and relates directly to business : _3 R! V9 g2 y. f8 d
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
' Z2 R4 `4 {2 R+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) / x8 L, b1 a% \0 _
+广告费(Web site, magazines, newspapers)
9 T0 M0 v- ?4 }+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。
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* z9 P& F# {7 ~0 Z5 ^9 j& g3 C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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