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回复 #63 今天闲着 的帖子
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: O% n' `$ t$ N% P7 e9 ]- X d8 |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)8 f1 p; f, s( o9 u0 |1 L0 e
- 需要有mileage log with km travelled, when, where, who
6 [4 J2 \& m O' `/ ?' ]+Car lease, insurance, maintenance, gas, licenses 8 `5 M' ?" d" d* F
- 只能claim公司使用的%; logbook is essential to track the usage 8 ~9 E, w$ } b5 q1 h
+parking & o+ E6 c! h! |0 S: k
+Home office+ l |7 P: ^" ], R6 W1 j
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
5 o; ?( j; c2 z H9 }+telephone calls, need separate phone line to deduct monthly fees % h F* x2 a" y0 a
+pager and/or cellular if for business
/ `+ q, S' P' }0 H2 ~+Office furniture, 可以卖现在用的东西给公司
; N+ t5 W( s. l6 K+会计及律师费用
8 Y+ F! s% ?! ?- K+超过$200的每年折旧,其他第一年deductible
' a* l- j) X! ]) I! z& W( g/ u# G- CCA, "Capital Cost Allowance %" for depreciation rates
+ s% j5 @; S s. w/ ~0 G+Conferences are deductible if within 'business area' and relates directly to business
1 \+ D) m; p8 W4 O( Q& n$ w2 {9 E+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
. m- D1 M9 Y/ W) L9 N+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) 3 s- n3 c2 _3 J% C( i$ ^4 _
+广告费(Web site, magazines, newspapers)
5 D9 E* k! u$ r9 L1 a3 w+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。% l: \2 ~& O8 a! y! a5 Y! s
% K k& A6 `6 L8 p8 L F) s$ J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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