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回复 #63 今天闲着 的帖子
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( i- l/ X5 y# n8 Z# Y; a& j0 ]有限公司能省税的项目列表
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( S% T8 m$ y6 y+ T, o- _7 b+Car travel(first 5000km 0.5/km, over 5000km 0.44/km): {0 H5 L1 f* I V5 d
- 需要有mileage log with km travelled, when, where, who # `1 h7 ]) f' `* V/ q
+Car lease, insurance, maintenance, gas, licenses ( K3 i' w8 V# c
- 只能claim公司使用的%; logbook is essential to track the usage
! k" @; [9 G& o1 |) \+parking * m$ V3 Y$ t$ w' J% d( Y% @5 |
+Home office6 A, |2 j% k6 s& K/ _) Q
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
8 G/ |6 O2 r8 I+telephone calls, need separate phone line to deduct monthly fees
6 O3 n# V; a( M9 X2 X+ z+pager and/or cellular if for business
1 {' t0 a$ `9 V+Office furniture, 可以卖现在用的东西给公司7 _% j3 a9 G1 N) u( m. Z
+会计及律师费用
( f2 R1 R0 v( \2 w; _% W! j7 y+超过$200的每年折旧,其他第一年deductible. |1 X# L; Q" z8 P S6 G
- CCA, "Capital Cost Allowance %" for depreciation rates
1 o' Y7 ~$ R' l% I* z6 V2 b: x& R+Conferences are deductible if within 'business area' and relates directly to business * S# V) i. ]" L6 X) d. x4 V7 D8 b6 f
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
/ E1 [) g/ B& p1 h2 y9 N+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
# C) g7 u3 ] v- c3 r9 U+广告费(Web site, magazines, newspapers) $ Z& w. g$ _5 z6 `9 l3 [
+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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# u1 r8 e: F, ]" b+ y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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