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回复 #63 今天闲着 的帖子
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4 [0 a5 H- k5 D8 K/ h8 ]有限公司能省税的项目列表
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2 Q% N# |- S: {8 X p# v+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)- k3 X/ ~8 F' i% r
- 需要有mileage log with km travelled, when, where, who
4 D- G/ y) Q) c7 [# q7 D P+Car lease, insurance, maintenance, gas, licenses 0 `$ E3 t/ k6 V3 n
- 只能claim公司使用的%; logbook is essential to track the usage
3 \. e; Y$ e9 q. c# K! t3 i1 J+parking " ]" q9 y- |4 X7 D
+Home office! ]( p) U% T/ k" \3 j) o M+ U
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
( }7 B, D7 c: ]9 `+telephone calls, need separate phone line to deduct monthly fees " z8 E7 ^1 V0 c n. S! |0 @
+pager and/or cellular if for business , E& k3 u9 [1 ` m
+Office furniture, 可以卖现在用的东西给公司
" F+ N8 A6 G# C+会计及律师费用
3 l7 V+ [: {6 Q+超过$200的每年折旧,其他第一年deductible" u( C6 h9 [4 i& z5 c# O5 i
- CCA, "Capital Cost Allowance %" for depreciation rates
- w! p1 h. \- t( |+Conferences are deductible if within 'business area' and relates directly to business
8 r7 `1 |4 V6 A8 l+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
5 A1 f4 d! y. \7 M( D+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) 1 B+ D5 K+ I% L8 r. r
+广告费(Web site, magazines, newspapers) ; g6 O O6 _! }) @5 u
+员工工资,但工司员工必须交个人所得税。公司付公司部分及员工部分的CPP。3 q* k8 i6 j$ W7 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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