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回复 #63 今天闲着 的帖子
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* H0 ?! @1 h9 D7 O有限公司能省税的项目列表
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) l/ K# g4 o+ ^8 W/ Y+Car travel(first 5000km 0.5/km, over 5000km 0.44/km) z/ r n/ o+ ? I' i9 l
- 需要有mileage log with km travelled, when, where, who # j. @& J" H" [8 K3 P* `0 \% C
+Car lease, insurance, maintenance, gas, licenses
/ ?. @' y# e6 h+ T& o9 d3 q- 只能claim公司使用的%; logbook is essential to track the usage
& @/ i, |3 A8 ?! [/ J! _4 A2 `+parking
+ B3 @; h7 |% y5 u+Home office2 D$ d( w, O/ J4 x
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) * \: U) ~9 h2 h O0 @. L- h0 r! V& v
+telephone calls, need separate phone line to deduct monthly fees
: N5 j; \4 O* O( u" ?: j1 C+pager and/or cellular if for business 5 u2 a. x! L! ^1 B$ H h u
+Office furniture, 可以卖现在用的东西给公司4 {$ h( Z) C8 W1 w8 g! k
+会计及律师费用
$ g7 X/ n3 V4 \' B \2 e. P+超过$200的每年折旧,其他第一年deductible" y! ?. e0 v( \: Z X
- CCA, "Capital Cost Allowance %" for depreciation rates ' u+ O. }9 s4 E
+Conferences are deductible if within 'business area' and relates directly to business 3 u$ m" [* @) t3 R
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 5 A0 K$ s7 {1 ]6 s# w! q
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
7 \) `/ y' A6 p: J/ B4 u4 {9 Q! f+广告费(Web site, magazines, newspapers) : [- w: }6 a5 x+ L& h7 ]
+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。& @( Y; m; O" x3 F# `0 \8 Q& ?4 u
5 z" k+ j0 {) U' B" T& w7 g% r! x7 r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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