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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! I, Z% J# L1 c( a- T$ e3 }" s! |
' ?$ b- l$ i2 d+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
$ A% c% q) I8 d9 ^/ u- 需要有mileage log with km travelled, when, where, who
L5 c( F' R' V5 c+Car lease, insurance, maintenance, gas, licenses " L" W/ g6 [* ?1 v V, Z/ S
- 只能claim公司使用的%; logbook is essential to track the usage
5 N2 ^4 }, @3 F+ p+parking 5 M8 ?0 b1 t g; `
+Home office
9 v. F1 K& D, V" P, E" Q& B6 J - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) ) b: P6 |3 g3 Q: j
+telephone calls, need separate phone line to deduct monthly fees
3 c" ~0 w K! X4 V6 L1 ?( J, E+pager and/or cellular if for business 5 Y& f! b; k# L- [* m, N& f) Q& k
+Office furniture, 可以卖现在用的东西给公司" @! j+ B* d' q+ D
+会计及律师费用
5 s+ e% `9 u- R$ X+超过$200的每年折旧,其他第一年deductible8 r, k7 y* e) F$ { W( q: j
- CCA, "Capital Cost Allowance %" for depreciation rates 6 ~, O6 w5 R% _1 W* V. y9 [ s% [
+Conferences are deductible if within 'business area' and relates directly to business
, g+ y+ L6 d/ F3 R+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
% ]( W8 O, D4 k$ o* t. A* p+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
# x7 q# l& c: F, s- n K6 ?7 i8 m+广告费(Web site, magazines, newspapers) 5 e- S) |, o9 _" D
+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 R" B$ [1 m3 g4 c9 U% _" D8 ~- M* K
1 L" x* F8 e" S& J/ Z. \. `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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