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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7 z' s" { c2 q1 j- x2 C
v4 d5 G5 ?" N6 E, l/ t+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)( J! Y' J3 y ?0 A6 K
- 需要有mileage log with km travelled, when, where, who
! W. i! k8 F. Y8 K' l. M% l+Car lease, insurance, maintenance, gas, licenses , [5 ]: f# i4 [8 u+ k$ q2 _& I
- 只能claim公司使用的%; logbook is essential to track the usage 8 w5 W+ P% E. `# P0 W
+parking
7 ]2 H) I" o5 L/ z+Home office
6 h6 T: _* K L% M - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
( t9 ~$ G P# \0 H+ j8 _+telephone calls, need separate phone line to deduct monthly fees
9 E3 F" J2 f, f/ N9 W! o+pager and/or cellular if for business + d4 Y9 W. f$ }/ D7 w1 M4 q
+Office furniture, 可以卖现在用的东西给公司
! |% e! D% M; ~- C$ `+会计及律师费用
* z; i G+ M: w+超过$200的每年折旧,其他第一年deductible! {9 n+ M0 \5 z3 a% K1 O& |6 o
- CCA, "Capital Cost Allowance %" for depreciation rates # l }" ?( M' T8 ~8 x4 H2 _% d, p
+Conferences are deductible if within 'business area' and relates directly to business ! n. v' J) V g8 E" ~
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
6 ]. X" P! [1 I2 `; x. y4 t+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
# U! p$ L- z: I- X9 W2 y+广告费(Web site, magazines, newspapers)
m% V8 S8 C: W' }3 K+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。
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! W1 L4 }% H* A0 O- z' s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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