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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; R2 t3 C0 o& B, u
! C# w7 {) w8 x9 m5 ~. N: f+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
, T. M' }; x$ h4 d' h2 ]; F0 @- 需要有mileage log with km travelled, when, where, who - P' S% g+ O* o. Q4 J) U
+Car lease, insurance, maintenance, gas, licenses 7 S4 L0 v; G" n2 S* e
- 只能claim公司使用的%; logbook is essential to track the usage ) {# e0 @) M! I- a0 F' L9 A
+parking / r) \( i* _+ `5 D- R
+Home office
' `1 x2 L" e& N t - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
- c. O6 ^/ R7 U$ B: q+telephone calls, need separate phone line to deduct monthly fees h2 @, c9 R( x% u1 g! _+ U& W+ r
+pager and/or cellular if for business : R- F I* R8 `, X
+Office furniture, 可以卖现在用的东西给公司
. {: T6 p1 r7 S+ p* m# `* }+会计及律师费用
% \3 ?6 v5 W& b* _+超过$200的每年折旧,其他第一年deductible
: v' Q" V" n0 A, S- CCA, "Capital Cost Allowance %" for depreciation rates 7 G3 E( w) m- ?7 t o% p1 i' H" b
+Conferences are deductible if within 'business area' and relates directly to business
! s1 k' V8 j/ Y" M M8 A9 n/ w+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
3 Y2 h+ h0 n; w7 l3 G: f. k+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
/ G: O0 U4 d7 a6 u* X0 O1 i+广告费(Web site, magazines, newspapers) # [( Q' V7 s% e! Z
+员工工资,但工司员工必须交个人所得税。公司付公司部分及员工部分的CPP。. [9 _! r! ~1 v: j- l. p1 I
7 C1 R. y9 d$ u4 \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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