- car expenses (there are detailed record- keeping requirements, set out in TaxPack)
trade union fees - accident insurance premiums, where the policy is for a regular payment in lieu of wages. Premiums are deductible. Money received under the policy is assessable income
- self-education expenses. The first $250 is not deductible
- computers. Three to four years is an acceptable depreciation period
- books and journals. Books costing $300 or less can be claimed for in the year of acquisition. The value of books costing more than this must be added to business assets and then depreciated. Subscriptions to professional and trade journals are fully deductible
- software. Software up to $300 a unit is fully deductible in the year of acquisition. Other software must be depreciated over 2.5 years
- home office expenses, limited to such expenses as electricity and depreciation on furniture. There is no deduction for mortgage interest
- professional libraries, which may be depreciated at 10% or 15% annually, depending on which method is chosen
- special clothing and the costs of laundering it. In general it must not be adapted for ‘domestic’ purposes or social use. Max$150 without receipt
- travelling expenses. to visit accountant or between two jobs or in the course of employment (to the extent that these expenses are not reimbursed by the employer). Records should be kept of kilometres travelled and of expenses
- tools of trade. It may be necessary to depreciate major items annually rather than claim the full cost in the year they are acquired.
- Moblie
- Internet
评论
i think Some of them are very misleading.
for example, comment about $250 not deductible is not correct, the $250 can be offset by certain non deductible expenses according to the tax pack.
Home office, i believe rent/interest can be deducted if you have a proper home office setup (very strict rules applies)
I think you have to be careful about what you put on this forum. Since people may use what you wrote to prepare their tax returns, because your signiture suggest that you are an accountant.
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