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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)
0 T2 I+ z. D* L* A8 F! X, N. Z- 需要有mileage log with km travelled, when, where, who $ E! V; f0 R5 x$ q1 C* z
+Car lease, insurance, maintenance, gas, licenses
4 v# `9 z; z; T$ p- 只能claim公司使用的%; logbook is essential to track the usage $ q+ Q% Y3 b. N/ z/ R
+parking
3 P/ ~1 Y4 h+ E$ _+Home office
" Q* R- B! E# S$ a* Q - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
, }4 w3 m) I% t! P- E+telephone calls, need separate phone line to deduct monthly fees
$ \8 e( E1 I4 B! b/ x0 l+pager and/or cellular if for business
; v& R8 {7 H! Y F" b+Office furniture, 可以卖现在用的东西给公司, R) o" B6 n# J+ n7 [% ]( Y
+会计及律师费用, s- Q9 }8 _9 o0 ^5 q
+超过$200的每年折旧,其他第一年deductible
. S' |# V2 _* L2 M9 \# x- CCA, "Capital Cost Allowance %" for depreciation rates
/ ~2 V% c' C# p) R+Conferences are deductible if within 'business area' and relates directly to business k' W2 r( [& U: o
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
; j% F5 o. i( i+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
2 D4 \9 R! R( R7 d) K0 }3 x+广告费(Web site, magazines, newspapers)
( @; m: J4 }! o, ?6 ~3 q+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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