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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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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
) h/ ^" d6 q$ R: z- 需要有mileage log with km travelled, when, where, who
3 b K; H+ a8 e2 q$ t+Car lease, insurance, maintenance, gas, licenses 3 @' o7 _# P. j' g, H6 L7 ~
- 只能claim公司使用的%; logbook is essential to track the usage
5 A0 E1 X/ D$ v7 c* K/ v+parking " j. E9 D; Y- ~" V
+Home office4 A3 S k. Z. Y3 q
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) ! K: g9 A+ v3 `# M
+telephone calls, need separate phone line to deduct monthly fees
# }* z( G- a" U% d3 ?+pager and/or cellular if for business . R7 N3 a& G) C n
+Office furniture, 可以卖现在用的东西给公司
9 W7 m3 Z" ~8 y8 g+ z" ?. c+会计及律师费用1 U4 m I z0 G
+超过$200的每年折旧,其他第一年deductible0 B6 B5 k2 b# m* @& }7 Q
- CCA, "Capital Cost Allowance %" for depreciation rates
7 w6 L; P; [$ T/ ~2 D# @4 K' E+Conferences are deductible if within 'business area' and relates directly to business
& F1 L3 m3 C; R# {! V+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 4 a' }& i7 O, R! v M4 T R: z
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
- l4 a, p/ e! L* @+广告费(Web site, magazines, newspapers) % X( A- }5 Q9 r
+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。3 y7 U& Q8 u: c# k) ]9 N
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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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