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回复 #63 今天闲着 的帖子
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! u* ?" ?- ?" @! ~" ?% H( i; y有限公司能省税的项目列表
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6 P. k3 i' m7 c5 e+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
$ R5 a9 \+ e% M- 需要有mileage log with km travelled, when, where, who 1 x1 e: v. u7 Y6 t' a
+Car lease, insurance, maintenance, gas, licenses
7 V* F9 b; ?# B- 只能claim公司使用的%; logbook is essential to track the usage
; c$ X d5 b7 |# S h+parking
6 u) w8 x+ R3 _* o( e+ @+Home office, \$ [! Q: ~. _9 A% N
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) + Z% W$ p/ l- ]6 N- b
+telephone calls, need separate phone line to deduct monthly fees ' h. S# M% l* N( W* C' y4 v
+pager and/or cellular if for business # O# K' J* X% d) Q" _2 H
+Office furniture, 可以卖现在用的东西给公司
% q( a0 r: n4 x0 R$ l+会计及律师费用0 H7 I9 @0 P% u: M x
+超过$200的每年折旧,其他第一年deductible
Z2 Y5 z& W; ?* I% `- CCA, "Capital Cost Allowance %" for depreciation rates
' Q( G4 ^- l- ]4 F% i& k! J# i+Conferences are deductible if within 'business area' and relates directly to business , k* O4 I2 T2 @4 J
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 9 j: B/ }+ ]0 B* W
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) " i2 k. Q5 |* A: h9 `
+广告费(Web site, magazines, newspapers)
5 r: `0 k4 U, |' |4 |, J7 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。
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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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