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回复 #63 今天闲着 的帖子
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' _% S9 r9 U6 g9 C有限公司能省税的项目列表. G) p; r) B2 e7 I9 }
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
& F8 N( S) S4 i( z5 O. G) R- 需要有mileage log with km travelled, when, where, who * L; G, w% D4 ?
+Car lease, insurance, maintenance, gas, licenses
) n* P' }7 @- J, a. N2 b+ U' K- 只能claim公司使用的%; logbook is essential to track the usage / ^( L0 G3 E7 T& o7 m/ ~, `& V
+parking ( U$ I5 A3 E7 H; L3 c5 G
+Home office
* n- B. `! q8 h9 g8 G" ^ - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
2 _; C4 {+ {& _* D* ^' A3 l# u+telephone calls, need separate phone line to deduct monthly fees
& g! Z! A* [, V( X$ e+pager and/or cellular if for business
% K. o0 G0 i: f: t) C. N+Office furniture, 可以卖现在用的东西给公司# f. N: h( Y; b) h. N9 H0 N
+会计及律师费用, Y3 f$ i3 |# A3 R" x5 C3 F0 X
+超过$200的每年折旧,其他第一年deductible
) p, }2 V! l/ O+ j. F4 R0 j& `. k- CCA, "Capital Cost Allowance %" for depreciation rates
) T$ [% |* C/ ^6 S# R+Conferences are deductible if within 'business area' and relates directly to business " t. K- s; ]" d6 L8 y k3 u1 n
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt + `4 ?0 x0 ?) g [9 B
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
; n+ d' s! k* M' G+ q( r+广告费(Web site, magazines, newspapers)
! [* d# ?' g$ V# o1 T+ V+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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+ Q' H8 J0 C: N" x5 V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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