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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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9 ?) K- B/ ~: ?+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
+ M! M7 d7 o0 f" H- 需要有mileage log with km travelled, when, where, who 9 E. p; W+ v3 V, b8 a
+Car lease, insurance, maintenance, gas, licenses * U8 Y- i! B, ]* c" U
- 只能claim公司使用的%; logbook is essential to track the usage $ T# K# P7 `6 u' u4 [* I8 k
+parking - r8 v% m4 O2 s* M% t0 k5 @
+Home office
. w" y0 u' H5 e7 F - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) g! f9 B t' i
+telephone calls, need separate phone line to deduct monthly fees
: ^/ W0 n6 x) p/ T* j+pager and/or cellular if for business }/ U& E# v% Y& H4 H0 e" F+ b" v
+Office furniture, 可以卖现在用的东西给公司3 B- L( h% N/ V5 u' {+ N
+会计及律师费用9 a+ X0 ^& d) O4 Z
+超过$200的每年折旧,其他第一年deductible
0 B- V2 }# f2 {, v- CCA, "Capital Cost Allowance %" for depreciation rates
& ]/ h7 W! |6 X( Q9 ^: @% R+Conferences are deductible if within 'business area' and relates directly to business
4 ^( @& |# Y1 w! N% I+ W6 U1 C0 M+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
( O, j$ n; ~. C. o+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
[3 f2 l% D* A! N! A4 t& R+广告费(Web site, magazines, newspapers)
& o+ {" X, q2 }$ c/ Q2 N+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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" l$ w, V+ }9 t9 X S, _4 X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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