Topic: 请教报税问题：Self-employee 在business expense 一表中，可不可以把买车的费用作为business expense? 如果可以，在哪一栏中填呢？谢谢。 @华人论坛:枫下论坛 The Rolia Forum of

枫下家园 / 生活杂事 / 请教报税问题：Self-employee 在business expense 一表中，可不可以把买车的费用作为business expense? 如果可以，在哪一栏中填呢？谢谢。 -xiaoxue_ca(小雪); 2002-4-21 (#472826@0)

买车的话不能一次过全打进去。要算每个月的折旧。我是lease的，所以每月lease的就当折旧。然后按照用于工作的比例打个折。这个比例你自己决定。 -zhihaoxx(Dilbert*XP); 2002-4-21 (#473337@0)

Yes. As a self-employed, you may claim CCA (Capital Cost Allowance) as using you car to do business,(using Area A on page 3 of your Form T2124 or Form T2032 ). See inside link for more detail information.This publication, Business and Professional Income , published by CCRA has detail information which can answser your question. You can get a copy from any CCRA offices, order it by phone, or visit following web site:
http://www.ccra-adrc.gc.ca/E/pub/tg/t4002eq/ -huimin(huimin); 2002-4-22 {264} (#474586@0)

Don't claim CCA on the car, you will be exposed to PUP cap gain tax when you sell it, there is no free lunch -slimpiggy(瘦猪犹如插翅虎); 2002-4-22 (#475185@0)

If you sell a property for more than it cost, you may have a capital gain. This may true in selling a building or land, but not in a car (may be a terminal loss). BTW, depreciation is not free. See inside for more info. -huimin(huimin); 2002-4-23 {1915} (#476422@0)

You are not properly informed, try the PUP rules -slimpiggy(瘦猪犹如插翅虎); 2002-4-23 (#476450@0)

Can you please tell us little more about how the PUP works in this case and what's the benifit for not claiming CCA for the car. Thanks. -huimin(huimin); 2002-4-23 (#476492@0)

well, automobiles being the centre piece of Personal Use Property, is one of those items targeted by the CCRA for audits, claiming CCA on the car would reduce your adjusted cost base, which in turns would increase yourcap gain when you dispose the car, and offsetting whatever benefit you have from claiming cca, same idea with the rental property, you normal don't take CCA on that since that would reduce the ACB and bust the principal res status -slimpiggy(瘦猪犹如插翅虎); 2002-4-23 {231} (#476928@0)

Agree with you not claiming CCA on house, but not on car. You pay capital gain (recapture of CAA) only when you dispose (sell) the car more than its original cost, which is impossible on car. In most of cases, if yousell the car at UCC price of start of the year (most people will ), you have no capital gain, Or in some cases, new car you bought will offset the capital gain if you sell your old car more than UCC price of start of the year.
A 30% rate of CCA on your car is big tax benifit for self-employed. Sure you have to follow the rules, otherwise you will get trubles, not just for claiming your car.

Thxs. -huimin(huimin); 2002-4-24 {406} (#478327@0)

请教瘦猪同志，如果去年自雇收入10000元，因为没有汽车，只能将自己的房租作为expense，也就3000元（还不知行不行），得交多少税？我用quicktax算了一下，没给吓晕，有高招给指点一下，谢谢了。 -roctec(爱游泳的鱼); 2002-4-23 (#476535@0)

自己的房租如何算入成本也是有规定的。一般2个bedroom以上才合理。你必须计算房屋面积的几分之几是用于你的business。不可能全部用于，否则你住哪里。 -luoboyang(萝卜秧); 2002-4-23 (#476590@0)

看你什么时候来的了。个人的免税额就有7412，你应该在最低一档啊。 -luoboyang(萝卜秧); 2002-4-23 (#476595@0)
what kind of proof do you have that you've made 10G? Invoice? bills? what line of work would decide what items you can claimcommon items are computers, labtops, blackberry, palmtop, printers, highspeed internet, tools of trade, transportation (TTC), raw material, food (50%) -slimpiggy(瘦猪犹如插翅虎); 2002-4-23 {150} (#476940@0)

I don't check "send me an email if anybody replies me.", so I saw yr post today. Thanks anyway. This problem bothers me so long, I am crazy now. I send my information to u. pls check yr email. -roctec(爱游泳的鱼); 2002-4-25 (#480199@0)

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