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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7 L7 q9 \7 H: B9 R& f
# r3 n" O; j7 ]+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
/ D- l9 }' ?6 t3 U/ D( O3 E- 需要有mileage log with km travelled, when, where, who ) a3 V9 ]) T4 n
+Car lease, insurance, maintenance, gas, licenses - i4 u& s' f- z* b5 T
- 只能claim公司使用的%; logbook is essential to track the usage " x. {6 o" x7 a! l% y Y' A
+parking Z' J$ Y8 d3 d! \' R5 ]" s
+Home office
# @3 h( D5 v8 k0 P; r! \# m/ F - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) 7 A& J' y6 g7 j, S+ k
+telephone calls, need separate phone line to deduct monthly fees
3 p8 R; S% U/ i) b+pager and/or cellular if for business
+ z4 L5 c+ k. ?& W+Office furniture, 可以卖现在用的东西给公司- O4 w7 A+ e, ^9 a5 n/ T5 ~
+会计及律师费用$ B' q; D( @3 s8 k3 M
+超过$200的每年折旧,其他第一年deductible
; d4 v4 A7 R1 T0 Q* v: C4 _- CCA, "Capital Cost Allowance %" for depreciation rates
9 `" d8 z: Q- G5 }. j4 P2 n. T! H+Conferences are deductible if within 'business area' and relates directly to business
" N; V6 J# B+ \+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 9 U8 F2 T$ n0 n+ M3 p* y) R/ O, @
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
4 R+ w% X1 x% y9 G. a+广告费(Web site, magazines, newspapers) 4 t2 A2 Z0 Q _1 b" |- H
+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。3 s y/ J0 A& q- @
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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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