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回复 #63 今天闲着 的帖子
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" l7 J0 N" j* W( A有限公司能省税的项目列表5 ]: Z. D6 h/ T" W5 e
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
+ ~# F9 R* N+ b" n8 @- 需要有mileage log with km travelled, when, where, who
2 g M1 Y$ U! U! U+Car lease, insurance, maintenance, gas, licenses 4 d- v8 R; ^0 s/ M) {; v# r+ d2 l
- 只能claim公司使用的%; logbook is essential to track the usage - d, s! F4 A0 W" I$ t/ w$ c2 \
+parking - w( _1 j3 h/ v
+Home office N. z& F$ o) h. p
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
0 {1 z6 c5 k. j) }, U7 b+telephone calls, need separate phone line to deduct monthly fees
# g$ f6 e, k7 Z1 R0 v+pager and/or cellular if for business
( L% m4 R4 `+ {* ^( u+Office furniture, 可以卖现在用的东西给公司
4 q J4 Y. S1 e: _/ h4 ]7 u+会计及律师费用& V( f! I8 V: h0 }
+超过$200的每年折旧,其他第一年deductible
- q# A% N3 z3 C1 C- CCA, "Capital Cost Allowance %" for depreciation rates
& L3 |& K+ t' p( ]/ N+Conferences are deductible if within 'business area' and relates directly to business & ]1 ^0 d2 o9 o- r1 H
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt : f% ^' ~0 H( M: U' F
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
, D5 v( B) b8 F% l* Z$ T+广告费(Web site, magazines, newspapers) 5 Y2 _ I0 ~+ v: }
+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。" j6 ~$ O. N8 x* R8 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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