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回复 #63 今天闲着 的帖子
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7 j: r" O" s: J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) G6 z& b/ v, ^# C0 S% b
- 需要有mileage log with km travelled, when, where, who ; C2 c( e1 a% u7 _
+Car lease, insurance, maintenance, gas, licenses 0 K& W3 t0 R# ^& u: T2 N
- 只能claim公司使用的%; logbook is essential to track the usage ' t, R1 L# w a6 S
+parking
1 x& s+ q" |# W: o1 h+Home office
) p9 s9 { N! a7 f8 K: S) b- A - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
/ Y' ]* W5 l, b+ }0 ^" T# ^. j+telephone calls, need separate phone line to deduct monthly fees
3 ?, m# r2 r* U7 L% k; d9 _+pager and/or cellular if for business ) }/ h3 D C& B# W$ `; j6 B
+Office furniture, 可以卖现在用的东西给公司
. i* K6 G6 i8 f( e( p& A+会计及律师费用
$ r# j0 I2 }- e+超过$200的每年折旧,其他第一年deductible1 Z* q# p2 R" [. P3 B6 ]( j; h
- CCA, "Capital Cost Allowance %" for depreciation rates
) ^ b1 v* L( k d6 r! f8 T$ ^+Conferences are deductible if within 'business area' and relates directly to business . A! E) a/ l$ o3 K8 o; V
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt & |# U/ K1 A" `! O
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) - G0 ?1 r3 m. B, Z8 z$ g7 ]
+广告费(Web site, magazines, newspapers)
) s7 m2 P z. W0 [9 U+ W& H+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。! ^& Y% ] V: f' T3 _$ V& [
: x4 ~% f( `; }9 N V' [$ y
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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