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回复 #63 今天闲着 的帖子
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. P+ _9 o, K4 s8 I6 n8 j有限公司能省税的项目列表 _2 l" r( E4 f- p0 n
* L1 v- p; ?% k' \+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)6 S# L! c D' A8 Y. j/ j
- 需要有mileage log with km travelled, when, where, who O4 z: T* U {6 c
+Car lease, insurance, maintenance, gas, licenses
7 S: L( K% M7 H ]- 只能claim公司使用的%; logbook is essential to track the usage 7 W. u+ j2 `/ D" J; F& E
+parking
$ d3 @- h& l3 E) W& n+Home office
$ W/ e! j) B0 J4 _2 w - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) " t+ P: K) x9 e
+telephone calls, need separate phone line to deduct monthly fees
; A' t* G( } y9 L+pager and/or cellular if for business
+ N' M1 ^! L3 c3 f g0 |- H! i, q+Office furniture, 可以卖现在用的东西给公司
- d( z+ y; v* M0 g# L) v/ U+会计及律师费用9 ~9 J Y/ W/ G
+超过$200的每年折旧,其他第一年deductible
4 Q; F. E5 Q2 J+ Y1 ]. o/ {9 x% w- CCA, "Capital Cost Allowance %" for depreciation rates ' @4 x1 I: J2 |, p; @. Z
+Conferences are deductible if within 'business area' and relates directly to business
1 d- ~1 o0 f+ Y% ^9 Z9 `! A" F+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt & p0 C2 M p* F: ?5 n& Z; w
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) 0 {/ ?* H" G# d9 Y6 v
+广告费(Web site, magazines, newspapers) / r: G# L2 O& x s/ d
+员工工资,但工司员工必须交个人所得税。公司付公司部分及员工部分的CPP。" W) _! l- O, N0 M2 k9 f
& f$ W: n8 @& I/ b3 t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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