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回复 #63 今天闲着 的帖子
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, k& @' E5 k5 c/ z+ x1 V0 N有限公司能省税的项目列表
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/ k2 T. \7 q, a1 n+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)2 `- n$ p! r+ |
- 需要有mileage log with km travelled, when, where, who
0 y8 ]: \" [) D; e( ?+Car lease, insurance, maintenance, gas, licenses 0 m" _) i* r. E9 J8 Y
- 只能claim公司使用的%; logbook is essential to track the usage ! }& y) u7 y5 v. R7 J( ^
+parking
' s* }; J1 x( R; w9 m. R( w+Home office2 @! k' X; T$ P' q
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) ( U) P& z2 _" a1 a, U
+telephone calls, need separate phone line to deduct monthly fees
: d9 n4 b# `) G, T o& S& q9 t+pager and/or cellular if for business ) K( ~# Y- x$ S+ S& h1 b' M
+Office furniture, 可以卖现在用的东西给公司
+ T& x% X A' F: [$ m+ J) n+会计及律师费用4 u( k& e& O3 M: d2 i& |( h# [
+超过$200的每年折旧,其他第一年deductible: i' f" X1 T9 w8 Z9 ]# r/ C) T: Q
- CCA, "Capital Cost Allowance %" for depreciation rates 1 S3 a+ i/ D7 p6 x
+Conferences are deductible if within 'business area' and relates directly to business
0 E4 l& G! r% ~+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
' d/ J+ H( w6 r2 ?, a$ I+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) * u6 T! q0 M$ o6 j! c
+广告费(Web site, magazines, newspapers)
& e! U9 t& W6 L( z" T6 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。
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9 z0 u& ~9 F. @ k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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