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回复 #63 今天闲着 的帖子
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2 a8 b( }) o3 t3 M: m( F有限公司能省税的项目列表* v- K" w% t# S% }
& R/ G/ Y& L. z+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
& e, r# o0 ~' W! l# m4 d1 o6 ^: r- 需要有mileage log with km travelled, when, where, who 7 {, b* s" B d; O$ T* y
+Car lease, insurance, maintenance, gas, licenses ( [- Y" s5 ?* K# _3 n
- 只能claim公司使用的%; logbook is essential to track the usage 1 G+ r$ T, w! O5 ^. ?% E
+parking / `+ F/ C; T Y
+Home office
O, R" P3 B4 x, l: Z - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
6 O9 _8 }2 _6 e/ i z+telephone calls, need separate phone line to deduct monthly fees
/ j9 F$ F* J" E" R( M; s7 Y- i+pager and/or cellular if for business
# a. S- y6 r: p6 {# N5 X, ^, X7 {+Office furniture, 可以卖现在用的东西给公司
/ ^+ Q$ T' S% Y0 s, v+会计及律师费用- c: O& X' o0 P1 |0 w
+超过$200的每年折旧,其他第一年deductible$ ?4 y/ Q5 d0 `' l n" _/ i
- CCA, "Capital Cost Allowance %" for depreciation rates
# i, q/ L7 i* V: m5 U+Conferences are deductible if within 'business area' and relates directly to business 9 F! c2 }2 M0 J- Y9 S; \( b9 J
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt + ^% ~( Z% ^3 _
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) 0 w5 t4 ?* S; N, f/ |
+广告费(Web site, magazines, newspapers) " j% y( `/ H: t. [
+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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7 F/ d1 j: w9 w0 x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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