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回复 #63 今天闲着 的帖子
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/ S' W( M, Y9 k* a' l* F2 V有限公司能省税的项目列表0 h+ d% u, Z6 Z& j- `8 }3 ?
8 z2 w3 J0 H0 g. p+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)% J1 M8 k: `: O
- 需要有mileage log with km travelled, when, where, who
" W0 S, b- L1 n: b* b% x( Y+Car lease, insurance, maintenance, gas, licenses ) n: N' j- n- Z
- 只能claim公司使用的%; logbook is essential to track the usage 9 y4 \1 h c# h& ?. S! k
+parking + z& p' ?8 G9 B& w7 v9 F' {- r7 q
+Home office
$ C2 Q; d9 @0 ^: z0 }% Z1 J' R - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) 2 U$ H6 r" a, v* l7 `: N
+telephone calls, need separate phone line to deduct monthly fees $ b! L/ D5 { i
+pager and/or cellular if for business Q8 r; _6 X3 q/ A( f! v7 ]0 T
+Office furniture, 可以卖现在用的东西给公司, t# B# c# v' o( r V1 t/ P: i
+会计及律师费用$ |, S" n; X }4 F* y4 d
+超过$200的每年折旧,其他第一年deductible
: l6 f! a' C: O* a6 W- CCA, "Capital Cost Allowance %" for depreciation rates - F" i5 L) v3 E
+Conferences are deductible if within 'business area' and relates directly to business
2 u, i8 x3 `( h# t. t. i7 ?+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
4 G' h) k. ^, g# {+ H( t6 z9 M+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) $ ^7 U P# L* R+ y/ V) g6 W# I& Y* ^
+广告费(Web site, magazines, newspapers)
( ^. A/ b1 x1 N/ e) [! }+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 C& p4 f! m7 v# {( [5 I' N6 b, S$ _: i" p$ m, d
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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