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回复 #63 今天闲着 的帖子
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5 C0 w1 I5 l) q$ n有限公司能省税的项目列表
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
% Y9 A" W' D# Z- 需要有mileage log with km travelled, when, where, who
( `, g$ e# t, [1 w: e6 j6 [+Car lease, insurance, maintenance, gas, licenses 6 E! x+ B1 m' D. h y2 M
- 只能claim公司使用的%; logbook is essential to track the usage * \7 B/ Q. F4 e- K; H
+parking
# g6 h! z* S4 ~$ ?- c+ [8 m, o+Home office
; ?' o5 h$ H& J2 Z - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
( N$ |4 [* H( q! Q) H3 M# h1 H+telephone calls, need separate phone line to deduct monthly fees 9 ~$ j* c6 r% t9 }. |: C3 B. P
+pager and/or cellular if for business + u7 a9 F( w& U6 ~/ k3 n' q
+Office furniture, 可以卖现在用的东西给公司
4 G" T! v; G6 \/ K+会计及律师费用3 ]3 [ G. b; t0 s6 @4 @$ n6 Q
+超过$200的每年折旧,其他第一年deductible$ A8 f" c: N+ j8 Z5 `" f+ r8 \
- CCA, "Capital Cost Allowance %" for depreciation rates & t! [, D$ q/ f+ @6 b9 a
+Conferences are deductible if within 'business area' and relates directly to business 2 d0 t6 L' D' N# r( U2 j" ^3 w' ~
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt ( W. x% d* a& r8 Z4 p
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) 1 ~( h* o- v+ K4 ^+ ^6 ~. g
+广告费(Web site, magazines, newspapers)
4 `0 H* \, Q2 N0 n+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。) ^& R, E! O0 @# E- R7 _2 e- d, B
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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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