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回复 #63 今天闲着 的帖子
ZT
6 ?8 N4 E( _$ X7 `7 t/ S1 _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)
( r4 F; C9 B! u0 O- 需要有mileage log with km travelled, when, where, who 2 j3 k% g* [+ A
+Car lease, insurance, maintenance, gas, licenses % N+ e6 @; _7 ?9 Q9 H
- 只能claim公司使用的%; logbook is essential to track the usage
: [3 [( Q# j2 _+ ?! g+parking , k& m' P5 K# S: ?* ?8 i) T
+Home office
* P/ ~, u: F9 V% b/ h1 ~! a - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
- m3 q, y4 s( z& m+telephone calls, need separate phone line to deduct monthly fees 3 ? a$ P8 D; o- c
+pager and/or cellular if for business
% ~$ _9 G- E, j7 q0 C. ?$ A$ z+Office furniture, 可以卖现在用的东西给公司
) B1 H7 i0 D6 ]& Y; k" E+会计及律师费用
0 r! W, v, s4 D+ T" C+超过$200的每年折旧,其他第一年deductible2 i' K' \$ f4 ?# P, @
- CCA, "Capital Cost Allowance %" for depreciation rates ' C/ w: _. l! m) u& m6 v
+Conferences are deductible if within 'business area' and relates directly to business
( a; O* O9 _( z2 u2 F6 C7 {+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
% ]( M* p, t$ H. y+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
! Z6 i G" R4 Z2 p+广告费(Web site, magazines, newspapers) 6 {. b, T) a3 g
+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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