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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, I3 x5 u- ?/ ^9 l8 M
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)- G! A* e2 |$ I Q8 E3 `
- 需要有mileage log with km travelled, when, where, who
8 {# m) `) \# A0 | r0 I( e+Car lease, insurance, maintenance, gas, licenses
/ j: a9 _8 `8 P9 J; @* ?- 只能claim公司使用的%; logbook is essential to track the usage 1 r2 f( o+ E2 [3 \* W
+parking / S7 A. V: ^2 P8 C2 r
+Home office
: L+ |- n0 |. ]6 F- i. r. r5 K - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
/ q0 Y/ r: U( s; B+telephone calls, need separate phone line to deduct monthly fees 0 D( s$ P0 }' o! [
+pager and/or cellular if for business 7 p' k# }2 P; j/ x3 ^% o! |
+Office furniture, 可以卖现在用的东西给公司
- f4 Q. H- m; G. Z8 z& o9 K3 g( \+会计及律师费用
P' y+ B) w7 O+超过$200的每年折旧,其他第一年deductible+ i7 I, k) q# H+ l7 B; Z
- CCA, "Capital Cost Allowance %" for depreciation rates
7 k5 q% V1 z2 W+Conferences are deductible if within 'business area' and relates directly to business
, y* F. m- ?1 w7 C2 `5 R0 n% k+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
2 I6 i6 O }# f+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) " j7 h5 d1 I/ C6 Z
+广告费(Web site, magazines, newspapers) . c3 ^$ d q& h) p* K. ?& ^5 [/ R
+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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