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回复 #63 今天闲着 的帖子
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+ B! r8 i0 T' h) k3 v4 r& }有限公司能省税的项目列表* O' O4 ]. m4 p
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)/ R$ v. I2 x2 s
- 需要有mileage log with km travelled, when, where, who
; O' H8 B& W# a7 n# h' f% W+ L( }+Car lease, insurance, maintenance, gas, licenses $ z/ C. ?( T% j/ X0 j
- 只能claim公司使用的%; logbook is essential to track the usage
- Q( a) l0 m9 o; r: Y- m" i+parking
' Y) ^! s3 i3 W: w9 F$ p+Home office
$ K! K" e8 M. N9 A: R9 B& O4 ` - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) ' c) }$ i. {; e3 e; F1 G
+telephone calls, need separate phone line to deduct monthly fees h, l0 q- A3 D- j. S0 ]) C' E" n
+pager and/or cellular if for business
; O8 K0 b- b6 D0 U$ ~8 K0 U0 k2 u+Office furniture, 可以卖现在用的东西给公司4 V$ ^4 [( j# y" p
+会计及律师费用
t' d: l* U) d. m+ ~+超过$200的每年折旧,其他第一年deductible( c( J( k# ]) J7 K% B; m$ K+ H' a
- CCA, "Capital Cost Allowance %" for depreciation rates
8 Z b8 {( K& p/ l$ f! x) l+Conferences are deductible if within 'business area' and relates directly to business : R3 L; ` R% m2 @" j N
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
, }* w. H9 ` S+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
& V. p7 O& G$ t! W8 B9 K' v+广告费(Web site, magazines, newspapers)
& L: Q3 p% _$ `8 R- o4 C# x: d+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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