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回复 #63 今天闲着 的帖子
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* d/ _2 a' A7 r% U& H$ H有限公司能省税的项目列表+ Q, S4 ^$ S# L
3 f w$ R; H# |( W7 K7 H, u5 F+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)& v6 \0 i- E0 i0 K* C3 d7 h6 X
- 需要有mileage log with km travelled, when, where, who
- y& ]% z( \* b* W+ G( b" ?+Car lease, insurance, maintenance, gas, licenses / ] f: P: z2 A; Y7 `1 L1 W
- 只能claim公司使用的%; logbook is essential to track the usage
( z3 H9 o' |' }7 m. ]3 {+ e2 B/ H+parking # q- s0 E( r b4 S* K, @
+Home office/ O7 K* W* j4 t0 ], L) L
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
$ I: H& ^. T0 f7 v+telephone calls, need separate phone line to deduct monthly fees
+ P. D, z0 J! K2 N9 g8 h+pager and/or cellular if for business
- N0 X5 X7 l2 |' q+ P3 \+Office furniture, 可以卖现在用的东西给公司9 `. `; L$ e" E3 g" f& Z3 v& [0 d
+会计及律师费用: |* d' T: E' y9 a2 J {* w
+超过$200的每年折旧,其他第一年deductible5 [4 M L+ u* w. L7 u \3 V
- CCA, "Capital Cost Allowance %" for depreciation rates
+ \" |4 I" T* i( V+ D! W+Conferences are deductible if within 'business area' and relates directly to business
2 I" r" q) y, W: e' p, f# H8 T8 x+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt ) e: T; {; j" a" E0 R
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) H2 }5 @4 D/ `* Y4 `2 j
+广告费(Web site, magazines, newspapers) 5 v+ \- R$ r. J& U2 u
+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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4 n, F7 s+ G v5 v* B- E4 B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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