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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 i0 \3 C; l0 _8 l
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
3 W3 B7 f' [6 X, Y# ^) U- 需要有mileage log with km travelled, when, where, who
. V9 M( p; J* K, G5 X; P, m+Car lease, insurance, maintenance, gas, licenses & \8 v4 X' l- \: P
- 只能claim公司使用的%; logbook is essential to track the usage
/ q& t }1 ~" {1 E( C3 v( \+parking * U' z$ \0 A# }5 e @4 [0 I0 x
+Home office. U7 b4 p5 M" w; k- v; T; t
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) & e& ^# A5 l3 ~3 u+ ~9 w9 g0 s
+telephone calls, need separate phone line to deduct monthly fees / w3 b, v/ \' n- j
+pager and/or cellular if for business
4 a$ k6 ?' H" X9 t; F# m+Office furniture, 可以卖现在用的东西给公司
, r. b6 X! t: O# S1 B- e+会计及律师费用
* V' G0 N6 F+ w7 K; g2 i9 o* o# x. ^+超过$200的每年折旧,其他第一年deductible
( \* A7 L, Q. E, ~& V- CCA, "Capital Cost Allowance %" for depreciation rates " ^$ |( _7 `) Y9 m+ A$ `4 p1 W& z% O
+Conferences are deductible if within 'business area' and relates directly to business
0 v* F4 m" k/ |+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
' M5 d p5 l$ c- _: s1 @( z2 \+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) 0 u2 ?4 n- G5 m
+广告费(Web site, magazines, newspapers) {& h e! l" O8 M0 b. j
+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。9 W( U( F! h, ]5 t- A4 V
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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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