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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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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
1 @+ Y# k) h0 n! g& `- 需要有mileage log with km travelled, when, where, who 7 s+ F- ]$ N2 K8 C+ W
+Car lease, insurance, maintenance, gas, licenses
9 t; X( K/ ]) x; W7 L- 只能claim公司使用的%; logbook is essential to track the usage 8 g; {5 S& t2 J/ |" Y) m
+parking ) y' Y* J u0 ?: @
+Home office
- }. z1 y, m, c0 n7 f0 ^ - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) 4 w6 S: x8 a, F! G0 T4 C$ ?+ H' C
+telephone calls, need separate phone line to deduct monthly fees T# a3 s! |+ D. @+ a1 r, C
+pager and/or cellular if for business
9 q8 R3 H5 T: A& L1 x+ \% v+Office furniture, 可以卖现在用的东西给公司/ ~5 x4 ?% p0 h% M1 s) H2 m" X
+会计及律师费用
( x) r. f! P# W& ]0 e( q- R+超过$200的每年折旧,其他第一年deductible- l: w6 X: A& m2 Z: V. @( _
- CCA, "Capital Cost Allowance %" for depreciation rates
' Q6 T1 ~- n/ _% M" ]+Conferences are deductible if within 'business area' and relates directly to business
: }7 l$ d+ z' D0 J, F+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
* D" j, ^. ^3 O- n1 h+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
2 D+ w" ^. i3 W) k- ~+广告费(Web site, magazines, newspapers)
) c r. i! F. ~2 z) h- G+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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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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