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回复 #63 今天闲着 的帖子
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+ |" a& D* W. f! ]有限公司能省税的项目列表: _; {% F+ r% ?: y
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)6 K% S% I8 X& T, }! u; o' E# U
- 需要有mileage log with km travelled, when, where, who ' J9 c f1 T1 x
+Car lease, insurance, maintenance, gas, licenses
. q9 ^3 z% v5 g# f' S5 L- 只能claim公司使用的%; logbook is essential to track the usage
* Q7 R8 `0 @8 Z% O2 }# k/ K, M, S+parking ! Q: K. N; @& h" i$ Z0 V3 u
+Home office
& d4 S% C' m E! P - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) 7 h$ p: A) M7 a/ p' j: ^
+telephone calls, need separate phone line to deduct monthly fees ) o, }; } g8 Y; {0 G
+pager and/or cellular if for business
; A( S2 {; D1 C( ^7 P2 a+Office furniture, 可以卖现在用的东西给公司0 Q9 S- d( P2 F" }+ t
+会计及律师费用2 ^" a& c" C+ \+ K8 n$ e
+超过$200的每年折旧,其他第一年deductible
% s' o0 G& o% a- P; ?* _) K- CCA, "Capital Cost Allowance %" for depreciation rates ! z5 I0 K$ Y% a5 i% C {
+Conferences are deductible if within 'business area' and relates directly to business
+ y$ V5 }% Y3 s* [0 d) |+ N( O3 [1 ^ x+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
% |) z# U' b. }3 q8 X y: g+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
# `( G( @$ m; k. n& E7 U+广告费(Web site, magazines, newspapers)
3 W! V6 ]8 a( S' S# N+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。& |% S/ \' n9 Z* o1 K' R1 F
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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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