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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
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% h) H% \+ F" l! s9 o I+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
; r* N+ b; }6 J5 \2 i! g- 需要有mileage log with km travelled, when, where, who 1 t8 O0 B& \ P6 J" X
+Car lease, insurance, maintenance, gas, licenses
: q6 @, N3 C# x4 N2 @8 i6 H% ^- 只能claim公司使用的%; logbook is essential to track the usage / c6 ]: e1 M, O6 ?6 b. ]2 \/ E
+parking 0 i% V- K, |7 [& e
+Home office$ x. L6 y' U, O% V# v/ }
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
' y( E$ u, C* B: T* d. x' V; U+telephone calls, need separate phone line to deduct monthly fees
8 ?. f' d, N7 W" J7 \+pager and/or cellular if for business
: R# e! L) Q7 }+ j/ X3 _' n+ B+Office furniture, 可以卖现在用的东西给公司
# p% r7 L( X3 r n) G6 L; a K2 m+会计及律师费用
7 D w7 n1 G/ n; m( _+超过$200的每年折旧,其他第一年deductible
# U* x3 \3 I( j- b) I1 M, q5 C- CCA, "Capital Cost Allowance %" for depreciation rates - h7 A L' h; p A8 P
+Conferences are deductible if within 'business area' and relates directly to business
# ~% n; u) J- J3 I& a! Z8 X' d+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt ; F8 |* L! s, n8 P6 P+ k
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) " A+ Q4 O5 a. P i1 L+ O7 E
+广告费(Web site, magazines, newspapers)
; O/ j6 @* j: q2 R( b+员工工资,但工司员工必须交个人所得税。公司付公司部分及员工部分的CPP。& m, f5 }9 P$ \& y! x
) w* X( l# M& O& M! J C3 q8 a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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