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回复 #63 今天闲着 的帖子
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R- N0 @8 w% |2 v* ^$ b+ s- q有限公司能省税的项目列表+ O6 }' s1 q. K" J3 a+ g. Y5 B
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
3 `& p4 ?2 X# L2 n6 s9 U" }' O- 需要有mileage log with km travelled, when, where, who 0 [8 G* c4 L. d, h7 N$ {
+Car lease, insurance, maintenance, gas, licenses 3 {2 f5 |, e5 e+ c4 O
- 只能claim公司使用的%; logbook is essential to track the usage ( f& o" n9 J6 l
+parking ; T; w9 f3 q* ?( h3 F) p
+Home office
* N! G c, F; r& H( Z - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) ; r- j1 L# ^) T) J% G$ Z; \
+telephone calls, need separate phone line to deduct monthly fees
2 }/ ~* X) |8 `2 K$ y9 \+ i" _+pager and/or cellular if for business : C3 H, f0 L1 e+ y; X( t
+Office furniture, 可以卖现在用的东西给公司5 t3 |& b' i, H$ U( D& z
+会计及律师费用
* ~% v( T6 m2 B) S+超过$200的每年折旧,其他第一年deductible" l+ F* V1 B. e# B/ U
- CCA, "Capital Cost Allowance %" for depreciation rates
3 \! b! t: t; e" r$ d+Conferences are deductible if within 'business area' and relates directly to business
3 W" E1 X' L. ~1 D" H1 g+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
. s, r1 S. [" t$ X( Z, Y+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
4 F, B' [3 [2 \. |+广告费(Web site, magazines, newspapers)
( x- z" V" U' Q) R- l+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。0 a% s- W% c! S( l
2 p9 I0 I2 g) k, w4 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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