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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$ I- J( l) i6 B4 G' \1 r
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
! a" q7 d# V) B1 P: [- 需要有mileage log with km travelled, when, where, who p I. b8 P7 z$ N B n
+Car lease, insurance, maintenance, gas, licenses
, P$ G6 L3 v- C1 X- 只能claim公司使用的%; logbook is essential to track the usage * x$ [* x" Z. M, A
+parking 6 Y9 ^* z3 ]% {. m' o/ l# u
+Home office
9 y& Q( H. g5 q, [ - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
( u: U0 I$ ]2 o( ~+telephone calls, need separate phone line to deduct monthly fees : t* y; \4 R& e. L3 ]& |
+pager and/or cellular if for business 9 C( d. ~: ^1 R2 ]8 U
+Office furniture, 可以卖现在用的东西给公司! _& L: Y' t# H0 ]# w3 A8 V; A( m
+会计及律师费用5 `- f. `, P/ ^- t* L
+超过$200的每年折旧,其他第一年deductible0 G8 d% e/ s( Q3 X# c8 i, ]# a1 U
- CCA, "Capital Cost Allowance %" for depreciation rates # K* J- O3 C. k+ V5 W6 m
+Conferences are deductible if within 'business area' and relates directly to business 2 |" _/ r! h7 C. M, y
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt |% Q- J* z: N5 B6 J* y
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) * ~+ ?- i q- C# M# }5 v
+广告费(Web site, magazines, newspapers)
3 d! O! h5 v/ S4 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。, ]9 k- t9 e# c8 d
" N: _4 Y5 C7 A3 p: Y; `6 _0 d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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