 鲜花( 0)  鸡蛋( 0)
|
回复 #63 今天闲着 的帖子
ZT ' U' X! T/ s9 Q% f5 [
有限公司能省税的项目列表
. S0 O7 K' w" a: X* i
; u+ q8 w o, S% Y1 @1 b+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
& S# \3 h+ Z3 \. f- 需要有mileage log with km travelled, when, where, who
) c2 p( _6 E4 ^* [; W" z+Car lease, insurance, maintenance, gas, licenses ; g* h/ q* [3 e' }- D
- 只能claim公司使用的%; logbook is essential to track the usage 0 {+ K/ r8 D& [/ N! j6 e
+parking $ ?# Y. t& {7 T" m/ Y
+Home office; `, e. D I" z; P0 y$ n2 S
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) ! g! f& s4 R( s- f8 \8 M
+telephone calls, need separate phone line to deduct monthly fees
5 o% K- m+ q7 X% n: C$ j+pager and/or cellular if for business
) k- t9 O( ?6 ^; W4 o j+Office furniture, 可以卖现在用的东西给公司* P# l5 y r- e
+会计及律师费用
+ i- |# o; r0 J1 H; {+超过$200的每年折旧,其他第一年deductible
& _. w8 l8 P e; j+ F; j/ ]- CCA, "Capital Cost Allowance %" for depreciation rates % n3 r; A! g: c3 e2 h
+Conferences are deductible if within 'business area' and relates directly to business
. M) a! w- @* q7 }0 a+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
2 @( p4 O! [$ ~" d' y+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
! O# Y. ~: b3 J! j t+广告费(Web site, magazines, newspapers)
( w; M3 D- 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。
5 }/ c F7 L, s. S( ?) s$ `" G
4 C& Y. s; b3 L# W0 K% q2 `6 W* g可以从公司借钱花,但必须还钱给公司,并付reasonable的利息 |
|