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回复 #63 今天闲着 的帖子
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2 I% @* ~" R) V6 m有限公司能省税的项目列表
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- c0 ?9 Q4 P4 ]* E! U: F+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)+ X! d! O) p( _1 z3 n
- 需要有mileage log with km travelled, when, where, who # s( s4 I5 H0 S3 z2 R
+Car lease, insurance, maintenance, gas, licenses
& b; m# t8 e5 b& E" }- 只能claim公司使用的%; logbook is essential to track the usage
, d% G( Z4 k% d% f+parking 3 a ?$ b M2 r: V' ~" [$ P4 A
+Home office+ e8 I' D- ?) l' T! H; Y
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
" R E3 V9 E: h$ u- d2 g+telephone calls, need separate phone line to deduct monthly fees
5 B: k2 ~* d0 Z7 G% i' G8 H+pager and/or cellular if for business
5 q Q9 ^% E, h( ]1 J* J5 b+Office furniture, 可以卖现在用的东西给公司
( y2 a6 a$ A3 a' C8 e# ~' H+会计及律师费用
0 U0 g3 p8 s# A" Z. D9 e1 O+超过$200的每年折旧,其他第一年deductible! [7 Q% q/ g5 X _6 ~2 ]. _& e% `
- CCA, "Capital Cost Allowance %" for depreciation rates
o* K! P, H# s% q. c: b4 I+Conferences are deductible if within 'business area' and relates directly to business & F8 u# Q1 Y( y5 A" W
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 8 X7 M3 q( P; ?3 L h( M8 ]0 _: Y
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) 4 {+ l) S0 b9 @1 L J1 M2 ]
+广告费(Web site, magazines, newspapers) . \: B2 y. ^& N/ j- U
+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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* y2 r# _/ {, m4 }/ ]5 l4 s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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