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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)9 U5 d+ Q" o" Z9 g- O' k7 ^
- 需要有mileage log with km travelled, when, where, who
4 i1 [; |4 _) k9 J+Car lease, insurance, maintenance, gas, licenses
* i. u; @; B, z7 I6 l0 t- 只能claim公司使用的%; logbook is essential to track the usage & n% _. T( D& q. Q W2 L
+parking % w4 Z; @8 r- \# s! l+ Z
+Home office
7 T# K- [0 ` m! T- Y - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
o3 N0 n1 T% J6 ^- A5 m+telephone calls, need separate phone line to deduct monthly fees * ^7 X: }( g3 g, \3 n9 P& [2 s) Q
+pager and/or cellular if for business 8 g3 @9 u, t" G! B" x: t0 T
+Office furniture, 可以卖现在用的东西给公司% `' x* l, p# ?7 P/ r) H
+会计及律师费用1 k) C% j% R5 U$ n3 G/ G
+超过$200的每年折旧,其他第一年deductible
2 V) L9 o9 i5 u( l2 S- CCA, "Capital Cost Allowance %" for depreciation rates $ A) y- F V& J
+Conferences are deductible if within 'business area' and relates directly to business
; Q: P1 ^8 I' Z4 M+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt ( v* I+ a: ]; I" i
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
s5 ~# ?2 t* h/ T& w9 ], n+广告费(Web site, magazines, newspapers) % }+ Q2 w( |0 \( l
+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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