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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0 ]7 R$ W2 Z+ F% p( j; @
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km), b( D: m/ b# [
- 需要有mileage log with km travelled, when, where, who
, L4 J( N, K2 V+Car lease, insurance, maintenance, gas, licenses / M4 H* P6 f# {
- 只能claim公司使用的%; logbook is essential to track the usage 3 I5 G+ `7 l/ f$ o* g o& _2 T8 n
+parking ( d! o* Z4 s" K3 e4 V. f) B" E
+Home office
/ `) e. @, h) b5 b% | - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) : X# N' ^1 r6 [
+telephone calls, need separate phone line to deduct monthly fees c8 @9 P9 i! o, Y* E
+pager and/or cellular if for business ) d& A- N2 e$ w3 v. g- t
+Office furniture, 可以卖现在用的东西给公司
( H. p8 p. S2 ^+会计及律师费用
4 q4 W! }% Y- O! L' S+超过$200的每年折旧,其他第一年deductible
& m7 V- N& B1 u- CCA, "Capital Cost Allowance %" for depreciation rates 3 u5 C, U8 i+ l" v: l$ R; B
+Conferences are deductible if within 'business area' and relates directly to business # d5 o' ?0 ~9 D$ G8 k
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt . J5 r1 v4 b" @" v
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
% ~7 S4 \7 M, z5 ~8 n6 S+广告费(Web site, magazines, newspapers)
- W! N H0 ]+ A+ [+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。) `1 ~1 V }8 c+ v" T5 Q1 e; D
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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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