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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! o$ L" U# h K$ t( D* T4 u p! N- n% s
4 u" F/ Q, G* `* O! A+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)- e' x8 Q7 q* M
- 需要有mileage log with km travelled, when, where, who
3 y. p* ~) o3 j( F$ ~+Car lease, insurance, maintenance, gas, licenses
/ e4 D# u9 F3 D& x3 v* h- 只能claim公司使用的%; logbook is essential to track the usage
+ `3 q Q4 _! A# A2 ?1 q4 q1 s+parking . M7 K2 p p+ B- e" w; Q
+Home office
o, A8 c* s5 H/ t4 v" w - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) + j p' f: E- V
+telephone calls, need separate phone line to deduct monthly fees
/ @3 Z; z2 T# ?2 Z- w. d0 [+pager and/or cellular if for business
T+ _5 m6 j* q+Office furniture, 可以卖现在用的东西给公司
7 p& R: L. B F! t6 ?# R+会计及律师费用
7 }$ F, a/ [4 E2 m# s% q$ n. g+超过$200的每年折旧,其他第一年deductible
( h& a. y& Z0 A( v: C* ?- CCA, "Capital Cost Allowance %" for depreciation rates
7 \: t) Z/ z, [* D. X* {+Conferences are deductible if within 'business area' and relates directly to business
$ R+ X% C4 J3 \- v, B+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 2 ^3 e" K; O2 j! J' D
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) ) R9 N8 g, J; W' e3 f. \* G5 m6 x5 G
+广告费(Web site, magazines, newspapers) ( y6 x7 j$ f4 B( C! S* ?
+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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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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