鲜花( 0) 鸡蛋( 0)
|
回复 #63 今天闲着 的帖子
ZT 9 B* I( O5 U6 r4 R1 e
有限公司能省税的项目列表8 K5 P2 r( k" a4 a4 V
7 a) l" J2 _1 n& Z
+Car travel(first 5000km 0.5/km, over 5000km 0.44/km); r& j2 y6 j" W/ q
- 需要有mileage log with km travelled, when, where, who 2 A: f9 K, s) Z) @
+Car lease, insurance, maintenance, gas, licenses 1 z- q: r; w/ Y% C
- 只能claim公司使用的%; logbook is essential to track the usage ' d1 L( i/ d% e
+parking
' u2 ]5 F, p, S8 a+Home office9 J- {# I( y3 u) A
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
. H; e P" ? ?% d# v+telephone calls, need separate phone line to deduct monthly fees
6 G- `6 J6 X& C7 i* W9 b+pager and/or cellular if for business
8 \) j1 n) t& ?6 n4 e2 I+Office furniture, 可以卖现在用的东西给公司8 M+ B; j/ @5 j _2 K/ O+ h0 R
+会计及律师费用
- {6 w; i& s0 N4 R# N& U+超过$200的每年折旧,其他第一年deductible
7 P) ?3 A8 I) S; Y6 I- CCA, "Capital Cost Allowance %" for depreciation rates # | l, q8 A% U8 H+ d$ A3 n5 b* a
+Conferences are deductible if within 'business area' and relates directly to business
% C! E: _6 M* t1 c# K0 x& o, m+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
. Z6 l8 R* H j: K, c+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) ) x& B* y# z1 X: b
+广告费(Web site, magazines, newspapers)
/ w& b! ]6 \- _; U1 S; ~+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。
# T0 C( W) I& e' k. ]/ H/ j: X) y# }/ h" J+ Y6 N: y9 D& ^7 l
可以从公司借钱花,但必须还钱给公司,并付reasonable的利息 |
|