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回复 #63 今天闲着 的帖子
ZT
+ I, d, ^8 Q! H1 h# S b有限公司能省税的项目列表
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)/ X7 U- a6 _. C G
- 需要有mileage log with km travelled, when, where, who ! s0 B5 Y+ h! c. Z" H/ a7 `
+Car lease, insurance, maintenance, gas, licenses # J, Y5 C9 y% Y8 M( J
- 只能claim公司使用的%; logbook is essential to track the usage
( W5 z3 m" j3 ^+parking
' d, Q/ }% _& V% C9 \, r+Home office6 n" g9 M& V+ a6 o6 t: k6 Q
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) 3 p; a% M9 y- Q0 E
+telephone calls, need separate phone line to deduct monthly fees
7 i' n4 L- g/ V, E; x+pager and/or cellular if for business & z& o# ~8 b# X- k
+Office furniture, 可以卖现在用的东西给公司9 Y& `, {0 J3 ^5 g1 T+ b
+会计及律师费用) g, @9 y. `) s c4 w( O* ?/ v
+超过$200的每年折旧,其他第一年deductible6 h9 W! E$ |( K0 W9 U
- CCA, "Capital Cost Allowance %" for depreciation rates ; w4 ]( W5 N! U |& y1 `/ O# o
+Conferences are deductible if within 'business area' and relates directly to business ' v7 z, {2 ]3 Y; J2 O+ ?
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 3 l' k) B0 a/ q& ^
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) ' S- L& D( u1 C
+广告费(Web site, magazines, newspapers) 7 N; T+ V# A5 B1 P5 z" K7 c+ Y
+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。
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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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