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回复 #63 今天闲着 的帖子
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有限公司能省税的项目列表3 \$ z# M2 Q: o/ f+ x' j
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
5 B$ a9 x. q+ r' k" o% {" d/ c A4 N- 需要有mileage log with km travelled, when, where, who
2 W, G$ N6 D% S+Car lease, insurance, maintenance, gas, licenses
0 E# C7 Q: K6 y9 i: _- 只能claim公司使用的%; logbook is essential to track the usage 7 F2 ~$ P' ^% r% y3 @0 Q
+parking : j- j' K# c6 c/ a: D, Q
+Home office% y9 f* d8 g1 f$ W
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) # q: m& K! r' t" f0 k# N
+telephone calls, need separate phone line to deduct monthly fees 4 x& H# V: d7 U( L; c
+pager and/or cellular if for business . a, w! W9 ?3 W/ o2 p, t
+Office furniture, 可以卖现在用的东西给公司- W1 m8 B' @" @+ L2 u8 k
+会计及律师费用! L' l2 p/ o4 i: @+ G
+超过$200的每年折旧,其他第一年deductible
; G0 Z2 L+ I% L" @6 V( h- CCA, "Capital Cost Allowance %" for depreciation rates ! a }) A2 }7 j4 P4 @. m4 R8 r
+Conferences are deductible if within 'business area' and relates directly to business 4 `; c. l3 X( s6 v$ A3 ]
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
+ x+ i- t$ w- E+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
/ h% V( D, C" `/ F+广告费(Web site, magazines, newspapers)
8 h! O: g0 ^- s" e9 o }# ?, q3 c+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。% F+ m" E: Y# }) E/ q0 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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