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回复 #63 今天闲着 的帖子
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a5 A1 ]% S7 O' S& |0 A) M2 `) `有限公司能省税的项目列表
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# o: }; i# P e L+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
. e* t( D4 r+ l1 K3 K- s1 z* a) C- z+ @- 需要有mileage log with km travelled, when, where, who + P" o+ U e0 W W, o+ [
+Car lease, insurance, maintenance, gas, licenses
/ ]3 \9 ]/ P+ ]' r- 只能claim公司使用的%; logbook is essential to track the usage
- h: ?. y, `' y) j( ?4 q* A+parking
+ u f/ i: q: W4 K) u+Home office" e2 A: b. n9 T9 s7 q
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
0 Q; n( M: j& Z3 Q; k% s+telephone calls, need separate phone line to deduct monthly fees ! S/ K& e; n1 E0 N+ P
+pager and/or cellular if for business ) e# Y9 E9 E) j* F; {2 }) v8 R
+Office furniture, 可以卖现在用的东西给公司
8 N. H0 z6 [$ U$ i- [+会计及律师费用7 g& Y+ z3 |$ f M
+超过$200的每年折旧,其他第一年deductible
7 L4 g0 f# k# b- f% m4 Q, _- CCA, "Capital Cost Allowance %" for depreciation rates 8 j/ P# s2 C5 ]% l+ a; Y
+Conferences are deductible if within 'business area' and relates directly to business : C5 @+ }. c) b7 |% c1 ~7 o
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
@; A! f" c3 q9 F6 k8 [8 |- h+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
0 D) E% Y/ M5 f+ ~+广告费(Web site, magazines, newspapers) ; J: O! W" q: E
+员工工资,但工司员工必须交个人所得税。公司付公司部分及员工部分的CPP。
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8 p$ ~: s2 o' i+ E0 [7 b" k6 Q+ g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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