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回复 #63 今天闲着 的帖子
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& R/ T S6 [* k% f7 x2 C& D1 i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)
1 X9 p$ C% L) {2 X: }/ z3 B- 需要有mileage log with km travelled, when, where, who 2 G/ J0 c4 ?/ S. |. I5 j/ w
+Car lease, insurance, maintenance, gas, licenses * x# j. d" U/ I( J; s
- 只能claim公司使用的%; logbook is essential to track the usage ( i3 Q1 J5 {! O) m% e
+parking
1 [9 s8 h j9 c5 Q+ ]+Home office: g, x, _/ Y" p1 p3 J/ C, U
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
$ R" J! Q6 f/ B% R. Q+telephone calls, need separate phone line to deduct monthly fees
1 \: M3 i) g8 `6 x+pager and/or cellular if for business
' L( S0 |( @( w6 g5 i B5 ?8 F* S+Office furniture, 可以卖现在用的东西给公司, @" D2 x* m* X) c% m- X" p" r
+会计及律师费用, n5 l! V! ~" M- _9 @* b6 e4 {
+超过$200的每年折旧,其他第一年deductible+ P, A- E% ~- V
- CCA, "Capital Cost Allowance %" for depreciation rates
$ s+ B1 e, Z3 B9 n' G- |1 l+Conferences are deductible if within 'business area' and relates directly to business 7 U+ k7 C, g: d" m: Y( ^* r
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt ! G' ?& S$ b. }$ i1 }
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
: P3 B. J; T; r. M+广告费(Web site, magazines, newspapers) & E1 m7 R% [7 T
+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。
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7 V7 v' S$ J/ h: P: E" a, c. O/ X1 K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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