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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1 K7 h" x# W, L; g
+ l0 i) C, `! c3 S) ?8 y2 \- N2 C+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
1 o4 G, P1 M! {! v- 需要有mileage log with km travelled, when, where, who
/ F+ M# }- {3 C+Car lease, insurance, maintenance, gas, licenses 6 f7 z7 I4 U) U, O
- 只能claim公司使用的%; logbook is essential to track the usage
2 U. U% @# `. \. Q0 V! j8 z+parking
, U6 E4 A$ e$ h, b* [$ E3 H( r+Home office
$ B" P6 }) I5 x$ L - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) 5 L* K, _0 `' m
+telephone calls, need separate phone line to deduct monthly fees r% V0 t1 q1 {3 h" Z6 [
+pager and/or cellular if for business
* S, e: p+ r' |+Office furniture, 可以卖现在用的东西给公司
& ?3 C$ F7 Y: ?+会计及律师费用
+ A* ?4 _5 I* ^- Q7 k1 `( S+超过$200的每年折旧,其他第一年deductible
: L R5 r8 }* @; ?& H% Q- CCA, "Capital Cost Allowance %" for depreciation rates $ h8 K( b' ^9 h
+Conferences are deductible if within 'business area' and relates directly to business 8 n2 C3 @4 X- N0 h! M
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
+ _: ]5 |+ T: E: w) b+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
. e0 O- b8 {/ u/ N* s+广告费(Web site, magazines, newspapers) $ ^* L9 g) f( N% c8 B+ n# 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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2 m! H- P7 I8 y Y/ S* k( i `3 y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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