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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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# W* s& l u! ~& g: Q5 A& q0 W+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)! P$ C" x$ W7 M9 x9 U% L
- 需要有mileage log with km travelled, when, where, who ' _4 {' y. ?1 v% z: i
+Car lease, insurance, maintenance, gas, licenses
. c1 {) h! h1 u9 \: X3 h- d$ R- 只能claim公司使用的%; logbook is essential to track the usage * m' e7 a8 u' y4 N! b' S
+parking
4 `0 j) n, A- Z+ h% o$ X8 |+Home office( ~6 n; @6 e6 _! k0 Y! H' I3 X' M
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) * q% Q4 P: u& Q: z
+telephone calls, need separate phone line to deduct monthly fees 2 }& q& ]) A3 i/ X
+pager and/or cellular if for business
+ `! Z4 z( @3 p0 w$ X+Office furniture, 可以卖现在用的东西给公司
+ _$ I; ~$ M, s! M+ f' O5 \+会计及律师费用
' [; X# y$ P' K g8 H0 m+超过$200的每年折旧,其他第一年deductible( g" N8 Z" l9 b1 e0 ^
- CCA, "Capital Cost Allowance %" for depreciation rates
9 r N4 W4 ^8 ~+Conferences are deductible if within 'business area' and relates directly to business
4 R9 N Z s7 \$ X, j2 a2 T+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
% H' |- D; h- O$ }! |& o+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) ! a; c& |4 A# v3 W/ ^
+广告费(Web site, magazines, newspapers)
5 [$ O# j L( `- J4 S6 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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