 鲜花( 0)  鸡蛋( 0)
|
回复 #63 今天闲着 的帖子
ZT
: Q; c8 E* u4 ]: {有限公司能省税的项目列表
M' ]4 T; O" P. F4 e
f5 I8 k; O4 N7 q+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)0 T9 W* N6 t$ Z6 b0 n1 S/ \
- 需要有mileage log with km travelled, when, where, who 7 J$ I/ Z$ q8 a& `: ?
+Car lease, insurance, maintenance, gas, licenses
' t X# \1 Y' r3 C- 只能claim公司使用的%; logbook is essential to track the usage
) H( d2 o, Z! u! L5 h+parking
% m* H2 I2 [( W( l6 L+Home office
- V) F4 a% T( \% ?; |( ~ - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) # @( c2 A! u" r& ~
+telephone calls, need separate phone line to deduct monthly fees
7 t& p) ^- A8 s' D: L! y0 t+pager and/or cellular if for business
& |3 {, y& X$ h n+Office furniture, 可以卖现在用的东西给公司
. R5 N; R- q& u% f% G. P+会计及律师费用
% H6 h8 J n" z+ j+ p! m+超过$200的每年折旧,其他第一年deductible
+ r# r# J$ E% N; N7 D4 M" m V& B- CCA, "Capital Cost Allowance %" for depreciation rates
+ }! {7 A e3 r. F# f2 o+Conferences are deductible if within 'business area' and relates directly to business
6 q; ~) G9 C6 F+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
+ q8 u5 E. N! A+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
3 o; v, n F, m) G8 d+广告费(Web site, magazines, newspapers)
& u2 F# m0 F' {" }1 y+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。
, x; O& q5 U6 ]1 u4 k! a& l. w0 n/ L) K
可以从公司借钱花,但必须还钱给公司,并付reasonable的利息 |
|