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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
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: x/ y- ?. J/ { z5 b. @& X/ w+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)6 f7 ]* ]+ f+ k
- 需要有mileage log with km travelled, when, where, who
( v( |' }5 [0 u- Z3 |* g+Car lease, insurance, maintenance, gas, licenses
& D4 s9 r7 v, v0 [5 E) ^6 Y- 只能claim公司使用的%; logbook is essential to track the usage
5 S% e# u% _2 j5 R* \+parking 8 L# r' L: c/ { E
+Home office; s5 A7 _8 p8 O6 B) f+ i, v7 g
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
4 d0 d( }! p7 K7 m- t2 q; `+telephone calls, need separate phone line to deduct monthly fees
+ L) Y: O2 \$ N6 e+pager and/or cellular if for business
. O; H6 o8 o& m. v' ?7 _. k+Office furniture, 可以卖现在用的东西给公司
4 R5 k y; l6 K! x0 f2 h+会计及律师费用
1 W, I7 E& ~) m, r! p! G+超过$200的每年折旧,其他第一年deductible
, O I- I- ]; H, `: t7 U, i- CCA, "Capital Cost Allowance %" for depreciation rates
m# o$ ], V. k& j+Conferences are deductible if within 'business area' and relates directly to business
( v3 E X! F* P' S, [" K! t; E+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
7 E( @! |: i( l; @+ h8 G+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) " T" C! E; W8 x) r# M ^
+广告费(Web site, magazines, newspapers)
/ S/ }& i% s' s+ ?5 G8 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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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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