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回复 #63 今天闲着 的帖子
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+ a) K' }" y# w4 ]) g' d5 O# x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)0 P1 m3 n8 [; U7 F& ^" u
- 需要有mileage log with km travelled, when, where, who - X. D8 p+ b; k3 X# ?
+Car lease, insurance, maintenance, gas, licenses 1 N. {; G- D% \5 y
- 只能claim公司使用的%; logbook is essential to track the usage $ g" K# m# i- @ |& Z
+parking ( o5 i) E9 d: k1 s0 C7 S. e3 f. T
+Home office8 b. ]# F2 S4 T. v0 p F
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) ' O, X% q9 x( Z' p1 y1 L8 c
+telephone calls, need separate phone line to deduct monthly fees
4 B+ w1 J* Q6 f+ ?# N: R* ]7 p& \4 u+pager and/or cellular if for business / r% ~& x9 l7 N3 C& d- [5 H2 @$ @* ?
+Office furniture, 可以卖现在用的东西给公司
X2 R4 {2 Q2 o& X0 Y( S. L+ p+会计及律师费用
. ]4 N( N$ m- B2 {( u+超过$200的每年折旧,其他第一年deductible2 d% a5 R" L0 ?- S
- CCA, "Capital Cost Allowance %" for depreciation rates
, k' W; X, V6 P1 f2 d* M+Conferences are deductible if within 'business area' and relates directly to business 6 Q( w0 M9 g4 e0 l* \, e
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
0 M- D/ B) @9 g* H9 w+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) ! }# w4 G' z' u( Y' H5 F0 H' o
+广告费(Web site, magazines, newspapers) - r( V. G$ R f$ ^& E: I( 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。, h& I' i6 b0 w5 P
/ D- w# q4 O5 R7 W7 f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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