小企业报税，注册公司时产生的费用怎么报？
Incorporation expenses in excess of $3,000 will be added to Class 14.1. Incorporation expenses up to $3,000 are fully deductible in the year incurred. Therefore, if a corporation is incorporated at a cost of $3,000 or less, the expense can be deducted in full with nothing added to Class 14.1.
低于3,000加币的公司注册费用可以归到 14.1 类中。 少于3,000 美元的注册费用可在发生当年全额扣除。 因此，如果一家公司的成立成本为 3,000 美元或以下，则可以全额扣除该费用，无需在第 14.1 类中添加任何内容。
Expenses related to the incorporation, reorganisation, or amalgamation of a corporation (e.g. cost of affidavits, legal and accounting fees, costs of preparing articles of incorporation) are not deductible for income tax purposes (except for the first CAD 3,000 of incorporation expenses, which are deductible).
与公司设立、重组或合并相关的费用（例如宣誓书费用、法律和会计费用、准备公司章程的费用）不得在所得税中扣除（首笔 3,000 加元的注册费用除外，该费用 是可以扣除的）。
there is no GIFI code specifically for incorporation cost as expense item. Instead, enter this cost in Sch 8 as addition and then disposition in the same year ( for under $3K) for class 14.1. Also use line 418 (specifically added in T2 return for adjustment) of Sch 1 to manually enter there the incorporation cost of under $3K to expense.
没有专门用于作为注册公司费用的GIFI 代码。 请在 Sch 8 中输入此成本作为添加，然后在同年对 14.1 类进行处置（不到 3000 美元）。 还可以使用 Sch 1 的第 418 行（特别添加到 T2 报表中进行调整）手动输入低于 3K 美元的注册成本。
购买的打印机和电脑报税时，应该属于哪一类呢？
You would list them as additions in class 50 at 55% depreciation. The first year, you will only deduct half of the depreciation per the half-year rule. Unless they are fairly expensive items, you could write them off in the third year.
您可以将它们属于50类目的附加产品，折旧率为 55%。 第一年，您将仅根据半年规则扣除一半的折旧。 除非它们是相当昂贵的物品，那您可以在第三年再次报销。
