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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
: p4 {6 h: T. y) [9 O* Y, o& ^$ L0 s; Q* C ^8 D: g5 @
+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)1 i/ I& _$ w# v; ]- T' [
- 需要有mileage log with km travelled, when, where, who $ B6 f. g5 O% ^8 ^2 h" Q j; C
+Car lease, insurance, maintenance, gas, licenses
_+ X K% }% a) n S6 t. E) N- 只能claim公司使用的%; logbook is essential to track the usage
5 V7 V- m+ K" Z t8 b+parking
9 Y0 e/ U6 \9 \+Home office
% ^. l! s, x3 w0 P+ C# f9 ? F& f - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) 0 |, X8 C$ ]: a. e$ f, Q
+telephone calls, need separate phone line to deduct monthly fees + s& B; L3 E* x* Y
+pager and/or cellular if for business
+ b, K% d* r" [0 g9 Q. q5 W0 E+Office furniture, 可以卖现在用的东西给公司1 T5 A: x% h2 N/ F# _% r f+ ~
+会计及律师费用! Z2 N0 _7 \( T
+超过$200的每年折旧,其他第一年deductible
3 }% x3 N0 J. \1 T- CCA, "Capital Cost Allowance %" for depreciation rates ) M e& @( s1 {5 K \! S3 {
+Conferences are deductible if within 'business area' and relates directly to business
: h2 {# j; m" T3 M+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
& }2 A- J/ h& j+ `8 A: e0 o; M+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) h V1 o. q+ u
+广告费(Web site, magazines, newspapers)
* P2 ~/ B8 f9 E2 V2 z4 U+员工工资,但工司员工必须交个人所得税。公司付公司部分及员工部分的CPP。
9 D- b. R$ [. X8 l L* M! s6 \+ ]9 G6 `7 J
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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