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回复 #63 今天闲着 的帖子
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" H) `) N9 X. V有限公司能省税的项目列表5 T6 Z! N! V$ r/ e% |" A! o: o; x! |
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)6 r) ]; h0 `3 A6 Q0 a- m7 T: V
- 需要有mileage log with km travelled, when, where, who
+ [# _# M8 N: B7 t& n7 k! n+Car lease, insurance, maintenance, gas, licenses " D5 g! N' E& m C; w
- 只能claim公司使用的%; logbook is essential to track the usage ; h, i" v s6 P7 r/ M2 b
+parking - X7 e/ ]3 n J; G
+Home office$ c$ j! z) z3 g t
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
, y3 H! l' q: z+telephone calls, need separate phone line to deduct monthly fees
1 J. ~: E) d& ` Z+pager and/or cellular if for business ! l/ E' h' F j
+Office furniture, 可以卖现在用的东西给公司
8 A, ] I1 D+ j# q/ n& B+会计及律师费用
- x% V3 O; ]7 N+超过$200的每年折旧,其他第一年deductible
2 L! E4 k Y& b9 P. f+ c5 q" |+ f7 ^- CCA, "Capital Cost Allowance %" for depreciation rates
+ }8 D1 B: {/ _2 x3 V+Conferences are deductible if within 'business area' and relates directly to business 6 H' S2 W1 w/ J, j1 ?3 {# x
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
! S8 c: n& d6 }6 R* ~) {+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) $ G; ^# O, U* ]" ]4 o
+广告费(Web site, magazines, newspapers) & E: o0 @4 A( d) l5 [* C
+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。# ^* M, M; v9 \0 r$ \4 K
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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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