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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
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
6 D7 B! g, o5 n2 N C4 W- 需要有mileage log with km travelled, when, where, who
0 A( Z7 S6 k/ m% s% B3 n' l: R& {+Car lease, insurance, maintenance, gas, licenses
& e/ b) |( M# r% b6 z: w |- 只能claim公司使用的%; logbook is essential to track the usage 1 y' b8 w4 I! W, e" p8 }
+parking 6 U( j: m, o4 R+ e. O: {
+Home office
. Q" w+ p$ L% t2 O - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) " I* W& {4 U! W5 I! w G s1 q3 k
+telephone calls, need separate phone line to deduct monthly fees
0 @5 [ E: u( |, o& ]& _, c# C+pager and/or cellular if for business 9 g& b w, u* F+ M9 I9 Z" p
+Office furniture, 可以卖现在用的东西给公司8 @" V/ j9 c( k- F, b9 e
+会计及律师费用; a' o$ n4 h" c
+超过$200的每年折旧,其他第一年deductible; h" z5 C( f' B, ~' m% | n+ h
- CCA, "Capital Cost Allowance %" for depreciation rates
+ \7 |3 S3 A3 |9 @$ y" F a+Conferences are deductible if within 'business area' and relates directly to business
% T' C7 F; s7 l9 A3 h+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 5 L* h' P, x- b
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) 2 }$ @& W3 M! H
+广告费(Web site, magazines, newspapers) 9 Y, c/ E6 u9 M* L! @; K. z7 ~5 M
+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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