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回复 #63 今天闲着 的帖子
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: ^6 N& I3 E: g% ?6 I' G* r有限公司能省税的项目列表
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2 z5 V5 \& a, y x8 b9 f+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)8 w/ o' k' J+ }- ~
- 需要有mileage log with km travelled, when, where, who
% X9 K# j7 o$ k' f7 x" B+Car lease, insurance, maintenance, gas, licenses
2 i8 F$ @; i( O* _2 K" v. W- 只能claim公司使用的%; logbook is essential to track the usage
/ _5 ^4 _2 a% W4 X/ S! H# ~- ?5 H+parking
! s' M/ S0 y' S. F- _$ G+ o+Home office
6 K6 Q) A% s" _3 ^- h% [0 H3 g - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) & e) S7 c' |3 O, X
+telephone calls, need separate phone line to deduct monthly fees 4 Y I3 d G1 f% f
+pager and/or cellular if for business
- q6 ~' J$ i4 \! ^3 V3 ~+Office furniture, 可以卖现在用的东西给公司1 M& G% E c9 I% R9 L
+会计及律师费用2 j& l: E* m) f3 }4 ^/ [: B
+超过$200的每年折旧,其他第一年deductible
- V* ?/ d' d) u# Y/ r( R' i6 r- CCA, "Capital Cost Allowance %" for depreciation rates 8 \. I0 n# c) g9 A) ^
+Conferences are deductible if within 'business area' and relates directly to business
3 x: v2 G6 i9 ~+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt ) i4 ~8 t' W. V8 D0 w. q# e4 L
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) 9 H4 c9 D8 w( A. Q; H$ I- v
+广告费(Web site, magazines, newspapers)
) W. w+ | c1 V* v' G+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。0 y3 b1 w8 d; A# q6 r0 q, t
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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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