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回复 #63 今天闲着 的帖子
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. v4 n5 E8 x2 ~" f有限公司能省税的项目列表
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
L: j3 B' a. U$ q7 S) }% m- 需要有mileage log with km travelled, when, where, who ; m: q8 N3 _& R' S2 {! Z- M
+Car lease, insurance, maintenance, gas, licenses ; i3 H( D: Y* C; C
- 只能claim公司使用的%; logbook is essential to track the usage
* _2 g6 r2 n- U& g2 N: E2 H+parking
* }5 g& k: I% ]0 V: u+Home office8 }" d6 B$ P( ?: f( \7 S; u, P' V. m
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
. ?* E$ h) C3 z+telephone calls, need separate phone line to deduct monthly fees
1 x/ \& r o2 G, r0 A( N+pager and/or cellular if for business 7 W) x1 j( u4 c+ R( B2 n2 ?8 T% b
+Office furniture, 可以卖现在用的东西给公司0 q$ J4 @6 D0 a
+会计及律师费用( v1 V" d! @* u% j8 k5 m2 E
+超过$200的每年折旧,其他第一年deductible# N) Y. `9 i) |2 U
- CCA, "Capital Cost Allowance %" for depreciation rates 8 [2 s$ r7 Z$ g/ u0 p) r, F' m% j
+Conferences are deductible if within 'business area' and relates directly to business " j8 u% g! f! F# \9 w2 W% h- z
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 6 o9 [# I- z m! I
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) 5 L% Q* l& i' l
+广告费(Web site, magazines, newspapers)
: u) s0 A/ r# {7 _+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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/ l3 k( {) V0 f0 z; j' m% J3 }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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