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回复 #63 今天闲着 的帖子
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) ^9 ?' M( c$ N有限公司能省税的项目列表% C, O- J! n% u6 o5 m
5 R5 Y& m R- ~! d* {+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)' t7 i+ h* |6 D$ o+ C0 j
- 需要有mileage log with km travelled, when, where, who ; j0 d3 d V4 f; M% U' D
+Car lease, insurance, maintenance, gas, licenses
1 @# F) s* m. N- 只能claim公司使用的%; logbook is essential to track the usage 3 E; C5 l/ B- D0 @- y9 r
+parking
* u; s: `/ w5 J6 V+Home office
% e2 P, o ?0 w c' w - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
* ~3 K* u7 s1 A, g) i/ N% q. k0 m+telephone calls, need separate phone line to deduct monthly fees 9 h4 {: B& c$ x) o* k3 Y4 f
+pager and/or cellular if for business ; R# F8 @! B- Z) ^
+Office furniture, 可以卖现在用的东西给公司) _6 j) q: H! V T- @5 q
+会计及律师费用
) u9 M L& T. t4 f3 H+超过$200的每年折旧,其他第一年deductible
. y& c2 A$ j8 q% E9 @- Z5 m- r/ i- CCA, "Capital Cost Allowance %" for depreciation rates
' q. P1 C5 L" ?3 Z% F' P4 }6 N; Z+Conferences are deductible if within 'business area' and relates directly to business # W' J9 g9 K. F
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 8 \7 S+ w: f, N4 E( g3 a
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
& A, F2 @, s4 ~4 ^, y! G3 I+广告费(Web site, magazines, newspapers) 1 g" P- a- W' ~; Z
+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。6 j1 T4 A6 s: I0 Z* ?! H
f( j7 }. }% t( U% I8 b6 m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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