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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4 z# _6 `4 _2 b+ l: m- ^
5 f4 ~+ t% S8 u7 L- m1 m. ~0 p+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
6 C' h6 I! ]/ \7 A- 需要有mileage log with km travelled, when, where, who
& M1 X; T2 A8 _1 D- h+Car lease, insurance, maintenance, gas, licenses
5 h8 M+ @7 C* @ ~6 e, V- 只能claim公司使用的%; logbook is essential to track the usage
0 ^! [$ Z9 U! ^. z8 d+parking
& I5 G4 q. ^" i" ?6 C$ s2 }+Home office# g! T- |( a, {
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) * f6 @$ Y' c; `- {
+telephone calls, need separate phone line to deduct monthly fees # x" d% H$ s, ~) [" i3 i7 E6 B
+pager and/or cellular if for business ! N5 d2 L: y# y# A/ W# l- p
+Office furniture, 可以卖现在用的东西给公司
% J5 g7 _* N9 L7 u+会计及律师费用$ ?1 J/ q8 Q8 l" S# a# d) q, ? Z
+超过$200的每年折旧,其他第一年deductible8 k: u: d" O: V% d5 P
- CCA, "Capital Cost Allowance %" for depreciation rates 8 c. {9 h! H- c; N% p5 T
+Conferences are deductible if within 'business area' and relates directly to business ' r" H! Z! B9 p. \( Z" M# S. |: d2 w
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
8 P* l* i$ r2 r% v/ u/ F1 R+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
4 D8 S6 `. @9 o! b( h3 n+广告费(Web site, magazines, newspapers)
" T5 R. Y# w0 y$ Z0 }+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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: a6 T9 v- t3 W9 s! x! x. d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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