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回复 #63 今天闲着 的帖子
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! d+ Y3 v; v' p- f& c6 B7 w2 O有限公司能省税的项目列表0 x Y0 b9 Z- W1 v/ Z& I) c, [4 P* c
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
7 i0 v6 ?2 O$ c/ H B3 d( }3 j% [! N- 需要有mileage log with km travelled, when, where, who
. Y5 N' e$ y2 V4 W- W+Car lease, insurance, maintenance, gas, licenses
, P3 }0 s( K" x, r7 K! K. }; x- 只能claim公司使用的%; logbook is essential to track the usage 1 v6 K+ T0 U# ^
+parking ' G8 A. T# j7 m$ a* ?
+Home office& y2 ~( S4 I+ \6 S1 R2 {" C" B
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) 1 z- l" _* w* ^. y( K
+telephone calls, need separate phone line to deduct monthly fees
% M. ?( y8 F5 N m) Q+ Q" w+pager and/or cellular if for business # ]4 G* V# `; k7 O* A
+Office furniture, 可以卖现在用的东西给公司
/ d% f' K+ ^1 l: E @- y. @+会计及律师费用! t, x8 F# k5 c* |7 U) k& A
+超过$200的每年折旧,其他第一年deductible% C" ~- b: T" i9 d5 H
- CCA, "Capital Cost Allowance %" for depreciation rates
* r V/ g; }* [0 K G: K+Conferences are deductible if within 'business area' and relates directly to business 5 Z% U' L4 x& D+ Z
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
3 E7 F P4 i5 [1 l8 V7 i+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) + h9 y5 M" s& [& G; x/ N
+广告费(Web site, magazines, newspapers) 4 T% m! M% l9 H& q f2 }5 h
+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。/ N; T- A5 w" {* [: e" k
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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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