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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
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km); U2 W5 h; l. f$ [
- 需要有mileage log with km travelled, when, where, who 6 I: N0 d3 k6 u+ c5 V4 m
+Car lease, insurance, maintenance, gas, licenses
, `+ P8 }" Z1 d' R. j, j2 K- 只能claim公司使用的%; logbook is essential to track the usage
) W4 M6 g( d: f' U$ {& ^+parking ; P+ m3 V, U& o/ Y/ a
+Home office
; Q& R' e! Z8 x6 c+ a! W# c% ^8 [ - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) , Z! S1 v& @+ P
+telephone calls, need separate phone line to deduct monthly fees
$ h8 j1 m: b; k8 x+pager and/or cellular if for business , a* T9 M* t" N! q4 L) q
+Office furniture, 可以卖现在用的东西给公司
+ X; d) @* O* y. G2 r+会计及律师费用+ S0 q7 U& Z' ~+ K' K8 s; h
+超过$200的每年折旧,其他第一年deductible. L% P) l9 d8 \* ~7 K2 Z" e
- CCA, "Capital Cost Allowance %" for depreciation rates ) O/ ^% y; B- z1 S" L' F
+Conferences are deductible if within 'business area' and relates directly to business / d9 h* ?% U7 s% V+ |( H8 M" f
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt , k8 R: U9 e/ O( e8 J
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) 2 Z2 F8 h5 d; X6 L0 d+ V" _
+广告费(Web site, magazines, newspapers)
& N$ O! x$ \5 W0 M/ y2 p) X+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。6 w7 x% X( C9 y0 c. j+ E1 h5 l9 p
! [( e1 i1 D7 k, o( H5 A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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