鲜花( 0) 鸡蛋( 0)
|
回复 #63 今天闲着 的帖子
ZT ! Z/ v; R% q6 K+ ^$ Z2 |# p
有限公司能省税的项目列表) J. y" Z1 W# A$ J; R0 M. @
# n) E9 c: H9 \; b m. G, K+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)+ h/ u0 b8 L1 _3 r O: f& p2 ?2 D% L& u
- 需要有mileage log with km travelled, when, where, who
- N$ r8 N: J& _4 Z$ Q; f2 x+Car lease, insurance, maintenance, gas, licenses 3 Z5 l" [% h) P8 E/ \
- 只能claim公司使用的%; logbook is essential to track the usage
$ g) |7 W4 e c; v( `/ e+parking . h; l4 n6 r% d! U v9 r
+Home office% F& |9 |. @# L) Y
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) . D/ t3 m. x8 Q# I& C+ Z$ P) j
+telephone calls, need separate phone line to deduct monthly fees
# M7 u n3 p) Q+pager and/or cellular if for business
+ @+ I$ X K7 u! ~+Office furniture, 可以卖现在用的东西给公司
( R! u" e: a, e# k1 P+会计及律师费用
+ R# S! B3 | S- t0 j9 ^) {+超过$200的每年折旧,其他第一年deductible
# C0 s. J8 I1 C5 _) H7 l& D- CCA, "Capital Cost Allowance %" for depreciation rates
" w. e8 ]- a# t- v% u d0 c. D+Conferences are deductible if within 'business area' and relates directly to business
2 E7 _6 e) U) k+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 2 l3 ~2 [' v N; K: W: X: N+ i
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) + T; V- y' D' B; ~
+广告费(Web site, magazines, newspapers) : t7 ^" z. ~. ]2 U j: N1 U0 Z
+员工工资,但工司员工必须交个人所得税。公司付公司部分及员工部分的CPP。
; C6 Q1 R. ?; q# D/ E
% m5 u1 L$ |. R8 T# H可以从公司借钱花,但必须还钱给公司,并付reasonable的利息 |
|