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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% z1 I: L! j0 S2 }- d
( p3 V. g, y3 k2 R, f7 S( R+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)6 t& |: r# J. {' s
- 需要有mileage log with km travelled, when, where, who
1 z# O3 q5 d! F+Car lease, insurance, maintenance, gas, licenses " u8 J6 D* A$ |; ?( a
- 只能claim公司使用的%; logbook is essential to track the usage ( \( p, f0 ? u0 P7 g
+parking + f' n6 y3 b k0 `
+Home office% K) @5 x! _& c) ]
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) ( r4 N! D' ^6 s. C) i, p6 [
+telephone calls, need separate phone line to deduct monthly fees
. n6 x' r& O7 `$ T# |* K+pager and/or cellular if for business
; D6 g+ Y3 _8 F* k+ f% x, t4 V1 L+Office furniture, 可以卖现在用的东西给公司
9 p& ^3 E; J+ ]5 z1 f8 E+会计及律师费用
4 q5 b7 T, s {( ~) A1 h+超过$200的每年折旧,其他第一年deductible
+ F2 w1 V1 ?1 `- CCA, "Capital Cost Allowance %" for depreciation rates 2 I# C, d: q* i0 l0 x' S1 u
+Conferences are deductible if within 'business area' and relates directly to business
# o; Z# k: }, g1 \ e+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
, E) v8 F" D( B+ M! Q H+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) / L5 n3 V [, x: c4 `
+广告费(Web site, magazines, newspapers) ( K' _5 g( U5 C" [& h6 b
+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。2 }. B- b2 c/ \5 g
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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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