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回复 #63 今天闲着 的帖子
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! r( C' W' \; E* P* L有限公司能省税的项目列表; a* d% P+ g- _ O% X5 k
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)3 j2 ~3 q& a5 {7 v- w
- 需要有mileage log with km travelled, when, where, who
K1 S3 G& B. g& z O+Car lease, insurance, maintenance, gas, licenses
' w8 ^ ^6 ]2 C0 t- @# p- 只能claim公司使用的%; logbook is essential to track the usage 2 K- ` A& k. S$ T! `) y) e
+parking 4 L) W8 y1 U8 O5 Z! j$ _: O
+Home office
$ f# R: B f7 w& t7 z- r - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) 3 t: e; A3 c, i4 |8 z
+telephone calls, need separate phone line to deduct monthly fees
/ ^* R% U2 S: N, v3 h o9 ]+pager and/or cellular if for business
' F) s: N; ^' r, o+Office furniture, 可以卖现在用的东西给公司* X/ o2 K4 x0 o
+会计及律师费用8 _; z, x( L! C; O9 l- Y
+超过$200的每年折旧,其他第一年deductible
' z% h( C6 v: X% _- CCA, "Capital Cost Allowance %" for depreciation rates " i k9 B! r- U0 v$ E
+Conferences are deductible if within 'business area' and relates directly to business . s$ u( D: b5 x/ A4 B
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt n- Q8 E& r) }# k5 u9 v
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) 6 }7 ?, @0 A+ y8 z/ w+ d! l
+广告费(Web site, magazines, newspapers) $ z, Y1 M% v/ G0 y6 `0 Z
+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。! U2 J A, b p' M! {- c4 t
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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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