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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2 o+ g* R4 s3 ^6 F; B/ I
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)) C8 e& _0 t+ h6 c8 y$ t* Z
- 需要有mileage log with km travelled, when, where, who
% c6 S& x5 k6 D; b+Car lease, insurance, maintenance, gas, licenses
2 @2 i( }" S4 A; W) B5 z: J- 只能claim公司使用的%; logbook is essential to track the usage - R" c- a1 T* S: b6 B5 o
+parking
4 E! y2 F8 @- ] `% ?) }1 h+Home office
' A8 F9 C: d9 c+ f% F - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) 5 q$ G& P, l( y+ B' l4 Y
+telephone calls, need separate phone line to deduct monthly fees
% Y; J1 ]5 ~6 k; K: V0 Z: z4 b+pager and/or cellular if for business % l& A. \2 ]; z. [
+Office furniture, 可以卖现在用的东西给公司9 G5 C9 C$ H3 {3 F+ F2 _9 K
+会计及律师费用# ~' {0 g/ j7 c7 n
+超过$200的每年折旧,其他第一年deductible
" w2 q. m8 p- M' K- CCA, "Capital Cost Allowance %" for depreciation rates 6 K) |( m# `; s3 R0 o/ L* }+ G
+Conferences are deductible if within 'business area' and relates directly to business
5 Q7 \ `- C3 `+ n, f6 F+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt ; H4 `7 v8 a# n
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
! D" v0 z; I0 X% k3 O+广告费(Web site, magazines, newspapers) 6 I- Y1 D' Y" 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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" r( L( q7 o3 M* V& t7 Q6 f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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