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回复 #63 今天闲着 的帖子
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X) z) h" f9 P有限公司能省税的项目列表
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- h& @( M8 x) P6 f) i+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
0 J" H6 g' }8 z, I- 需要有mileage log with km travelled, when, where, who
2 c9 _ x: e5 s- ?+Car lease, insurance, maintenance, gas, licenses L4 y/ o; T. Q6 v# G) O, L
- 只能claim公司使用的%; logbook is essential to track the usage ) R# L" _: A X6 Y( J
+parking " z8 g. V% d2 {3 D: w
+Home office
8 w; Z4 h; }7 C - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) & a [8 o: W# Q, U
+telephone calls, need separate phone line to deduct monthly fees
6 C9 a( \4 X0 c, [) k+pager and/or cellular if for business
& P& Q$ x3 _5 q* I; T! \& p2 @7 o+Office furniture, 可以卖现在用的东西给公司 M% u: w# x% \" _( n
+会计及律师费用 W& w, `( m$ A; ~- k8 I
+超过$200的每年折旧,其他第一年deductible
6 Y# b V* G$ U) V- CCA, "Capital Cost Allowance %" for depreciation rates
" Y3 e- M" J, n& x- f7 L& _) ^+Conferences are deductible if within 'business area' and relates directly to business 4 }. F' Y1 @4 j4 l* F- i6 D
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
; V0 } j) P) {( p, p6 y7 A+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) ) F! J/ K2 X6 A2 ?: Y) c5 Q3 F
+广告费(Web site, magazines, newspapers)
) `+ K& M. Y* ~+ |# k" u) J9 w+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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2 Z( M4 W8 J/ a0 j9 C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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