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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) v3 x& f5 P+ U$ ~; _
- 需要有mileage log with km travelled, when, where, who
% s) n! p/ d* G2 c0 [4 O+Car lease, insurance, maintenance, gas, licenses
7 I2 K# ?+ \: N" j% Z1 ^- x- t. V- 只能claim公司使用的%; logbook is essential to track the usage . T0 E/ d& ]4 _% _* k& V
+parking 4 V7 m( \5 x6 \, l) |; v: M
+Home office
" G4 Q4 _* u' z9 a - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
! |# ^% L' B9 }1 S/ C* N+telephone calls, need separate phone line to deduct monthly fees
3 ?) |- }3 a7 h+ w3 d7 s% c2 ?+pager and/or cellular if for business 4 N- \2 [) d+ ^3 T: s: v8 [
+Office furniture, 可以卖现在用的东西给公司
8 Y, G0 n" J Z- \9 d- B1 i/ X `+会计及律师费用+ \ M" I2 z. Z9 F% Y. K
+超过$200的每年折旧,其他第一年deductible
# K+ o$ c- j% A- M! S- CCA, "Capital Cost Allowance %" for depreciation rates
0 Y2 r8 h. \1 H# A! f* w& c$ D+Conferences are deductible if within 'business area' and relates directly to business
) S4 k1 ^" J9 `8 G+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
) I5 m% b( R! r, a( G3 V, ^5 y9 h+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) 8 r) v+ [: \# n$ p2 M% _8 g
+广告费(Web site, magazines, newspapers) 3 p& Q) K# u. j( S5 M
+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。$ k% n9 o, Z3 p
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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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