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回复 #63 今天闲着 的帖子
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/ X, J( \9 W2 t( @# u# M. ]$ a9 D有限公司能省税的项目列表
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' t" I2 C E0 E6 g3 f3 D. [+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
t( z2 k4 O r) ~, {7 s! L- 需要有mileage log with km travelled, when, where, who ; a. y0 O: c/ p# h) k
+Car lease, insurance, maintenance, gas, licenses 1 l0 \2 F$ ~0 Y- K' z$ C4 n
- 只能claim公司使用的%; logbook is essential to track the usage c6 E, @, f5 U$ r* u7 H w7 q
+parking
: j8 N' [" k. y. t& d+Home office' j) h" A7 ^4 `/ |0 c
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) * f& |) }8 V9 s5 j2 l! A7 n
+telephone calls, need separate phone line to deduct monthly fees - Z9 c/ I1 g2 z5 V
+pager and/or cellular if for business
9 B' b" R; p9 i9 x+Office furniture, 可以卖现在用的东西给公司
5 o! E: K( z5 {, l& I2 I+ f( z1 I+会计及律师费用1 U5 R! Y; r2 }0 h# ]
+超过$200的每年折旧,其他第一年deductible
& w6 F, b. S# _; h# X: t: z' V% I8 N- CCA, "Capital Cost Allowance %" for depreciation rates $ \' J' i5 P: h1 j
+Conferences are deductible if within 'business area' and relates directly to business + e2 Z m( Q7 W7 R2 K
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt ! x- s6 G0 O$ H, Y8 p) _: E" Y
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
8 y4 v, D/ X. A) T4 O6 b+ ~) Z7 m+广告费(Web site, magazines, newspapers) 1 e0 x) _- R* f' 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。
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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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