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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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+ c- r$ Y5 z ]# n+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)6 X4 q+ f4 U; d
- 需要有mileage log with km travelled, when, where, who
. ~) l, a) u% \7 C8 L+Car lease, insurance, maintenance, gas, licenses ; b, c/ @8 D4 W6 Y* h O
- 只能claim公司使用的%; logbook is essential to track the usage * F" d1 a$ t9 p! q2 n, d
+parking # J! B( ^& w' p* s
+Home office' u. g" y; H2 d& Z5 Y
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) 8 u8 `. W k. H' _) } |' k& m
+telephone calls, need separate phone line to deduct monthly fees 7 ^) h- M6 ? v% `, D
+pager and/or cellular if for business
6 [; Q; \( `8 ]& k3 Z) v+Office furniture, 可以卖现在用的东西给公司1 V" W; }4 Z7 ^- J# P0 O0 O+ W
+会计及律师费用, g/ t+ {# d: U, f0 W6 n0 C
+超过$200的每年折旧,其他第一年deductible
# B6 Q: G: t, q- q$ b: S0 e- CCA, "Capital Cost Allowance %" for depreciation rates
! T# D) E* G$ L1 B! d3 r6 j+Conferences are deductible if within 'business area' and relates directly to business
7 F: ?4 }) w; r+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
7 e8 p0 j0 q* u- ]. U+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) 2 u3 C w/ D' I4 ?5 L% b
+广告费(Web site, magazines, newspapers) * |, t9 J; ?3 d; u: {# k# C g1 f
+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。# T+ J$ H9 G! D& l$ J$ ~7 _1 O
. b& D$ E$ g, h0 |6 L+ a7 ?: t( z- r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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