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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
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* L- H$ a. O/ ?0 r/ I' Q+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)8 S5 |9 C; S8 L! X# n% s- N
- 需要有mileage log with km travelled, when, where, who + F* J9 p. h. g
+Car lease, insurance, maintenance, gas, licenses ; I* \2 ]" @( Y; u( b$ K5 r
- 只能claim公司使用的%; logbook is essential to track the usage * \, C& Q) m x+ @+ z8 v
+parking
U2 y) b. P( u5 A& E+Home office
1 l" E" M5 w0 i: t - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) 9 a& w, o0 u, i% o( P
+telephone calls, need separate phone line to deduct monthly fees 6 a9 N, A( f) V/ e8 l
+pager and/or cellular if for business 1 f& Q- h5 i- g& \4 _
+Office furniture, 可以卖现在用的东西给公司
8 V. o! Y7 F2 w9 [, f! h+会计及律师费用
5 Q* E# [4 m6 B" C+超过$200的每年折旧,其他第一年deductible8 |8 b: a# a6 ]! P# B
- CCA, "Capital Cost Allowance %" for depreciation rates
! r+ q# V0 p# M- ^" h+Conferences are deductible if within 'business area' and relates directly to business
! O# d$ Q5 t7 e5 m) j( d+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
/ V/ @* P! ?# _4 f$ s9 \+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) , g/ s$ S; M Y. Y) U7 E8 j+ r
+广告费(Web site, magazines, newspapers) 7 E' v& r$ B0 O, g4 {7 S
+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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& c! t" G+ I( q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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