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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! i6 g4 n; o! e2 a e& w- B/ W
, b5 R; e( R" Z/ K' A8 h3 H+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
* T+ ? Z5 [; c' Y8 x1 O$ e# ?6 U- 需要有mileage log with km travelled, when, where, who
* \8 p2 e! W( V( P/ ~5 s* ^+Car lease, insurance, maintenance, gas, licenses
3 n5 B" p7 m; ]* G- 只能claim公司使用的%; logbook is essential to track the usage
$ A; Y" c% X8 D$ Z! ~3 l+parking
0 g8 k) ~+ ~) ?( G' l( B0 _+Home office o* p1 z, k- h! u# Z, w7 J1 Z
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
& [2 ^' p* p2 |8 Y! y+telephone calls, need separate phone line to deduct monthly fees
8 x' x2 U5 y+ B7 ]5 d+pager and/or cellular if for business 5 D% R' A& D' m, U# U8 h
+Office furniture, 可以卖现在用的东西给公司8 O5 B5 y" [3 U0 J/ |; y# X! h% }
+会计及律师费用
: s/ ]- B0 ^' O+超过$200的每年折旧,其他第一年deductible* Q& O% c- T- N; f8 X
- CCA, "Capital Cost Allowance %" for depreciation rates
1 w1 e" `% {* K* i+Conferences are deductible if within 'business area' and relates directly to business / t' W, y( d# z
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt " o, ]8 ~3 Z$ W; w& x0 I0 i$ ?9 A: p2 I9 |
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
' y* b* I# l0 v! M+广告费(Web site, magazines, newspapers) 5 y9 X, u: W+ E5 S# `. \ ~5 E
+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 ]' z, q9 a' n6 Y
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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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