鲜花( 0) 鸡蛋( 0)
|
回复 #63 今天闲着 的帖子
ZT
% `' U8 z$ B8 Z& X/ b/ F5 w6 P. K' v8 ^有限公司能省税的项目列表- g* W. j8 P7 F$ F
+ {3 h* V1 ~- i3 _+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)
6 R3 L+ K! {# j- 需要有mileage log with km travelled, when, where, who / B: S. K3 V0 w, m- [- @& U
+Car lease, insurance, maintenance, gas, licenses
% ~ a* a: {4 |3 n$ `' x7 g, ?, A- 只能claim公司使用的%; logbook is essential to track the usage
0 `8 Q% t/ D+ C% X5 @+parking
8 n" d4 p" u, f* U% j* c+Home office
- I- w0 S3 Y. Y( K5 ]3 N# S4 W" s - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) 6 u7 s- P0 }8 u$ Q- j9 \; p
+telephone calls, need separate phone line to deduct monthly fees
7 C0 V9 @- K" y' E: j+pager and/or cellular if for business ; b) U5 W, f% h+ l, g9 x5 N
+Office furniture, 可以卖现在用的东西给公司
$ _5 T9 S% j# {; j. j/ U+会计及律师费用- X! U/ y y9 B$ W! h4 U
+超过$200的每年折旧,其他第一年deductible) h. O* ]+ ]: r9 d7 Z5 b, c+ w
- CCA, "Capital Cost Allowance %" for depreciation rates
6 ^3 E, E0 o. r4 h" }, [/ e; h+Conferences are deductible if within 'business area' and relates directly to business 8 {# k# {3 y# m! h& ?6 z
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
0 [3 ~- W) K1 L& p+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) " t; |, o; H. X" Q: w9 y
+广告费(Web site, magazines, newspapers) 9 N2 H; B4 Z( c2 a/ q7 {
+员工工资,但工司员工必须交个人所得税。公司付公司部分及员工部分的CPP。- ]" G5 s# t9 W
T* B$ s0 ?: A: @7 Z
可以从公司借钱花,但必须还钱给公司,并付reasonable的利息 |
|