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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, g" A) r; o6 O# d; i7 `& y
# I( c6 A8 a, G1 E+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)& z8 C, f4 _2 X, }1 @
- 需要有mileage log with km travelled, when, where, who , k n8 o2 t$ ]$ n
+Car lease, insurance, maintenance, gas, licenses
9 ]0 S# v7 }" H; Y- 只能claim公司使用的%; logbook is essential to track the usage
3 E: R' m- G' i! w( f, x7 t Z8 z9 n+parking
' d! Y$ I0 u4 b8 x% c3 Z8 e6 E. _/ G+Home office
2 u" O" w) i. Z0 i* D9 W - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
( z2 e0 Z5 k2 O+telephone calls, need separate phone line to deduct monthly fees
2 ?! ?% i) o9 C6 c( j6 J+pager and/or cellular if for business
" P7 a4 F3 P* Y/ I) V' \ a+Office furniture, 可以卖现在用的东西给公司' e* h, m4 e. U8 A. R/ x% _3 O/ C ?
+会计及律师费用1 y- n1 A; |' y) E3 Z9 Y
+超过$200的每年折旧,其他第一年deductible1 K4 Z; p6 j/ M( a
- CCA, "Capital Cost Allowance %" for depreciation rates
/ ]7 v4 n4 y. i* y2 l3 z+Conferences are deductible if within 'business area' and relates directly to business
: i- T7 g$ {0 x+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
) J) m5 C. w- i" F( p+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) - _3 O; E* G4 K, h7 b2 Z2 e
+广告费(Web site, magazines, newspapers)
4 h3 S7 y' t3 A, a' }! e! g! O+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。) P8 e; _: @# j
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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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