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回复 #63 今天闲着 的帖子
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) |, N& E8 u( O有限公司能省税的项目列表
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7 q% {, C# N3 B3 q8 [2 G( A& r, Q9 y$ A+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
8 ?! z6 V. }: x" q& L* ^- 需要有mileage log with km travelled, when, where, who d4 R4 c" P- {& e# h9 D! J) z
+Car lease, insurance, maintenance, gas, licenses
7 l7 G3 K7 t2 J+ l- 只能claim公司使用的%; logbook is essential to track the usage - R" m1 J& @8 O3 S* r& }
+parking " {% y j! c. P# R0 o+ q
+Home office
. B: Y( Z' f W! X/ P+ [ - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
l* m: U/ V$ Z" X( ]& k+telephone calls, need separate phone line to deduct monthly fees
) ?- y6 Y- b, V s* l1 g+pager and/or cellular if for business ( O* }- _; \2 S/ @) ^: _6 C A
+Office furniture, 可以卖现在用的东西给公司
4 [. c( {3 C$ u9 X0 Q: I+会计及律师费用8 r0 I& \' d! u7 L
+超过$200的每年折旧,其他第一年deductible
8 z* k5 J. ~' h# G" l3 {- CCA, "Capital Cost Allowance %" for depreciation rates
* l' I6 _; U1 v" M0 ^6 A- {+ Q+Conferences are deductible if within 'business area' and relates directly to business * C. }# ?9 a; U9 |; [* W1 ^
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 1 `3 _: J! V8 l% Q. Z
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
6 ^ F& h7 \7 X6 Q8 U+广告费(Web site, magazines, newspapers) 4 p9 Y' D: r9 s( c. f2 S
+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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7 x4 ~8 _- ]5 E& k8 e7 ]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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