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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" e8 P+ M6 g$ P" v
" T. B; S' b1 d3 O. _1 t+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
p" S X$ [3 m; l$ ]5 e* M- 需要有mileage log with km travelled, when, where, who
6 w, g7 v F, s4 @* @8 Y7 y+Car lease, insurance, maintenance, gas, licenses ! a8 g. j$ p% y/ c ]
- 只能claim公司使用的%; logbook is essential to track the usage n3 o9 @9 b, ^! L# b E m
+parking $ W8 p9 X0 F. P! G* }+ J
+Home office* s' Z b( m/ G- t5 n7 m. V0 V
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) % J7 |! \1 G5 U2 T+ Y; J; g2 m' x
+telephone calls, need separate phone line to deduct monthly fees & I9 `6 w. a* F% I$ |
+pager and/or cellular if for business
# {8 U6 v: \0 g+Office furniture, 可以卖现在用的东西给公司$ C5 G4 d! G, B: K, n# a- {
+会计及律师费用+ e& M% f2 F/ g
+超过$200的每年折旧,其他第一年deductible
3 |; P7 t, k) l. r* A' W- CCA, "Capital Cost Allowance %" for depreciation rates
: s" H( a' R: q+ R; F, G+Conferences are deductible if within 'business area' and relates directly to business , ~7 S r$ F$ y9 v2 Y
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 1 x7 {- T* X) P& q: b
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
. y% d. D- M# M; S$ c! x" a: {( p+广告费(Web site, magazines, newspapers)
9 N4 p* x) p5 x' t5 K& ?+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。7 s9 V. ^+ Z# ?# Y9 y
: v4 u+ N' K# P" u* M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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