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回复 #63 今天闲着 的帖子
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$ \. b' r; x7 s; g有限公司能省税的项目列表1 `# a2 L2 F; n4 |$ _" R
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)0 u. i" w8 R2 [% S
- 需要有mileage log with km travelled, when, where, who / v" t: O8 g0 T# y: V/ P! I9 k, D
+Car lease, insurance, maintenance, gas, licenses
4 f) I( R6 J0 o# P; J0 o6 P. C- 只能claim公司使用的%; logbook is essential to track the usage
5 p2 C- o5 `3 [7 @+parking
7 ^- l4 Z! m- ^+ |+Home office4 \ X, h3 V: J5 k; C
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) " {3 p' m9 P8 v0 Q) I
+telephone calls, need separate phone line to deduct monthly fees 8 P8 ?" @# s. T- k; [8 J* {' o! L! X* B
+pager and/or cellular if for business - }. J! g$ p" e/ \) C
+Office furniture, 可以卖现在用的东西给公司- Q) _) c/ e e" x8 z4 E' O6 T
+会计及律师费用# D2 w1 G- m7 H: `
+超过$200的每年折旧,其他第一年deductible8 z4 Y9 Q$ A6 ^* Z8 V; \/ `
- CCA, "Capital Cost Allowance %" for depreciation rates / R& @( F% b8 X: g- w3 a, u. c
+Conferences are deductible if within 'business area' and relates directly to business # e$ b# y- B0 f4 c# o
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt $ u: L J3 O" ]- O! t8 S5 K4 }; S
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
" T. `% S$ Q4 g0 ^1 w) i+广告费(Web site, magazines, newspapers) 7 b! _; j$ {: G0 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。; E, ?7 o: N: N( y# z
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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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