{"id":900265,"date":"2026-02-14T18:20:46","date_gmt":"2026-02-14T18:20:46","guid":{"rendered":"https:\/\/truenorthtaxes.ca\/?p=900265&amp;lang=zh"},"modified":"2026-02-14T18:20:46","modified_gmt":"2026-02-14T18:20:46","slug":"groceries-tax-deductible-for-self-employed-individuals","status":"publish","type":"post","link":"https:\/\/truenorthtaxes.ca\/zh\/groceries-tax-deductible-for-self-employed-individuals\/","title":{"rendered":"\u5728\u52a0\u62ff\u5927,\u81ea\u96c7\u4eba\u58eb\u7684\u98df\u54c1\u6742\u8d27\u652f\u51fa\u53ef\u4ee5\u62b5\u7a0e\u5417?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u98df\u54c1\u6742\u8d27\u652f\u51fa\u80fd\u5426\u62b5\u7a0e,\u662f\u52a0\u62ff\u5927\u81ea\u96c7\u4eba\u58eb\u7ecf\u5e38\u5173\u5fc3\u7684\u95ee\u9898\u3002\u4e86\u89e3\u54ea\u4e9b\u652f\u51fa\u53ef\u4ee5\u7533\u62a5\u3001\u54ea\u4e9b\u4e0d\u53ef\u4ee5,\u5bf9\u4e8e\u6700\u5927\u5316\u8282\u7a0e\u5e76\u9075\u5b88\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40(CRA)\u7684\u76f8\u5173\u89c4\u5b9a\u81f3\u5173\u91cd\u8981\u3002\u672c\u6587\u5c06\u6df1\u5165\u63a2\u8ba8\u7533\u62a5\u9910\u996e\u652f\u51fa\u7684\u5177\u4f53\u7ec6\u8282,\u5398\u6e05\u53ef\u62b5\u6263\u7684\u6807\u51c6,\u5e76\u4e3a\u81ea\u96c7\u4eba\u58eb\u63d0\u4f9b\u5207\u5b9e\u53ef\u884c\u7684\u6307\u5bfc\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9057\u61be\u7684\u662f,<strong>\u5728\u52a0\u62ff\u5927,\u81ea\u96c7\u4eba\u58eb\u7684\u98df\u54c1\u6742\u8d27\u652f\u51fa\u4e00\u822c\u4e0d\u53ef\u4ee5\u62b5\u7a0e<\/strong>\u3002\u867d\u7136CRA\u5141\u8bb8\u5bf9\u67d0\u4e9b\u9910\u996e\u652f\u51fa\u8fdb\u884c\u62b5\u6263,\u4f46\u8fd9\u4e9b\u652f\u51fa\u901a\u5e38\u4ec5\u9650\u4e8e\u4e0e\u4e1a\u52a1\u76f4\u63a5\u76f8\u5173\u7684\u7279\u5b9a\u60c5\u5f62,\u5e76\u53d7\u5230\u4e00\u5b9a\u9650\u5236\u3002\u4ec5\u4ec5\u662f\u8d2d\u4e70\u4f9b\u4e2a\u4eba\u98df\u7528\u7684\u98df\u54c1\u6742\u8d27,\u5373\u4fbf\u60a8\u662f\u81ea\u96c7\u4eba\u58eb,\u4e5f\u4e0d\u7b26\u5408\u62b5\u7a0e\u6761\u4ef6\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e86\u89e3\u81ea\u96c7\u4eba\u58eb\u7684\u9910\u996e\u652f\u51fa\u62b5\u6263<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">CRA\u8ba4\u8bc6\u5230,\u4e1a\u52a1\u7ecf\u8425\u5e38\u5e38\u6d89\u53ca\u9910\u996e\u6d88\u8d39,\u65e0\u8bba\u662f\u4e0e\u5ba2\u6237\u3001\u540c\u4e8b\u5171\u9910,\u8fd8\u662f\u51fa\u5dee\u671f\u95f4\u7684\u7528\u9910\u3002\u7136\u800c,\u8fd9\u4e9b\u9910\u996e\u652f\u51fa\u80fd\u5426\u62b5\u6263,\u53d6\u51b3\u4e8e\u5176\u4e0e\u4e1a\u52a1\u6d3b\u52a8\u662f\u5426\u5b58\u5728\u76f4\u63a5\u5173\u8054\u3002\u4ee5\u4e0b\u662f\u5173\u952e\u56e0\u7d20\u7684\u8be6\u7ec6\u8bf4\u660e:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e0e\u4e1a\u52a1\u76f8\u5173\u7684\u9910\u996e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>50%\u4e0a\u9650:<\/strong>\u60a8\u53ef\u5c31<strong>\u4e0e\u4e1a\u52a1\u76f8\u5173\u7684\u9910\u996e\u53ca\u5a31\u4e50\u652f\u51fa<\/strong>\u62b5\u6263\u7684\u6700\u9ad8\u91d1\u989d,\u662f\u4ee5\u4e0b\u4e24\u8005\u4e2d\u8f83\u4f4e\u8005\u768450%:\u60a8\u5b9e\u9645\u4ea7\u751f\u7684\u652f\u51fa\u91d1\u989d,\u6216\u5728\u5f53\u65f6\u60c5\u51b5\u4e0b\u5c5e\u4e8e\u5408\u7406\u7684\u91d1\u989d\u3002\u8bf7\u7ec6\u81f4\u4fdd\u5b58\u8fd9\u4e9b\u652f\u51fa\u7684\u8bb0\u5f55,\u5305\u62ec\u6536\u636e\u3001\u5171\u9910\u4eba\u5458\u7684\u59d3\u540d,\u4ee5\u53ca\u8be5\u9910\u996e\u6d88\u8d39\u7684\u4e1a\u52a1\u76ee\u7684\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u53ef\u62b5\u6263\u9910\u996e\u652f\u51fa\u7684\u793a\u4f8b:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4e0e\u5ba2\u6237\u5171\u9910,\u8ba8\u8bba\u9879\u76ee\u6216\u5408\u540c\u4e8b\u5b9c\u3002<\/li>\n\n\n\n<li>\u56e0\u51fa\u5dee\u53c2\u52a0\u4f1a\u8bae\u6216\u4f1a\u89c1\u4f9b\u5e94\u5546\u800c\u4ea7\u751f\u7684\u9910\u996e\u652f\u51fa\u3002<\/li>\n\n\n\n<li>\u4e0e\u540c\u4e8b\u4e00\u8d77\u4e3a\u67d0\u4e2a\u7279\u5b9a\u9879\u76ee\u52a0\u73ed\u671f\u95f4\u7684\u7528\u9910\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e0d\u53ef\u62b5\u6263\u7684\u9910\u996e\u652f\u51fa:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5728\u5bb6\u4e2d\u4f9b\u4e2a\u4eba\u65e5\u5e38\u98df\u7528\u7684\u666e\u901a\u98df\u54c1\u6742\u8d27\u3002<\/li>\n\n\n\n<li>\u4e0e\u670b\u53cb\u6216\u5bb6\u4eba\u5171\u9910,\u5373\u4f7f\u5e2d\u95f4\u968f\u610f\u8c08\u53ca\u4e86\u4e1a\u52a1\u4e8b\u5b9c\u3002<\/li>\n\n\n\n<li>\u5728\u5bb6\u5ead\u529e\u516c\u5ba4\u5de5\u4f5c\u671f\u95f4\u7684\u65e5\u5e38\u5348\u9910\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u9910\u996e\u652f\u51fa\u7684\u8bb0\u5f55\u4fdd\u5b58<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4fdd\u5b58\u51c6\u786e\u7684\u8bb0\u5f55,\u5bf9\u4e8e\u8bc1\u660e\u60a8\u7533\u62a5\u7684\u9910\u996e\u652f\u51fa\u81f3\u5173\u91cd\u8981\u3002CRA\u8981\u6c42\u63d0\u4f9b\u8be6\u7ec6\u7684\u6587\u4ef6\u4ee5\u652f\u6301\u62b5\u6263,\u5305\u62ec:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6536\u636e:<\/strong>\u4fdd\u7559\u6240\u6709\u9910\u996e\u652f\u51fa\u7684\u539f\u59cb\u6536\u636e,\u786e\u4fdd\u6536\u636e\u4e0a\u6e05\u695a\u663e\u793a\u65e5\u671f\u3001\u5730\u70b9\u3001\u91d1\u989d\u548c\u6240\u8d2d\u9879\u76ee\u3002<\/li>\n\n\n\n<li><strong>\u53c2\u4e0e\u4eba\u5458\u8be6\u60c5:<\/strong>\u8bb0\u5f55\u6240\u6709\u5728\u573a\u5171\u9910\u4eba\u5458\u7684\u59d3\u540d\u53ca\u5176\u6240\u5c5e\u673a\u6784\u3002<\/li>\n\n\n\n<li><strong>\u4e1a\u52a1\u76ee\u7684:<\/strong>\u8bb0\u5f55\u8be5\u9910\u996e\u6d88\u8d39\u7684\u5177\u4f53\u4e1a\u52a1\u76ee\u7684,\u6e05\u695a\u7b80\u8981\u5730\u8bf4\u660e\u8be5\u9910\u996e\u652f\u51fa\u4e0e\u60a8\u7684\u4e1a\u52a1\u6d3b\u52a8\u6709\u4f55\u76f4\u63a5\u5173\u8054\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u81ea\u96c7\u4eba\u58eb\u7684\u5176\u4ed6\u4e1a\u52a1\u652f\u51fa<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u867d\u7136\u98df\u54c1\u6742\u8d27\u4e00\u822c\u4e0d\u53ef\u62b5\u6263,\u4f46\u52a0\u62ff\u5927\u81ea\u96c7\u4eba\u58eb\u8fd8\u6709\u8bb8\u591a\u5176\u4ed6\u652f\u51fa\u53ef\u4ee5\u7533\u62a5,\u5305\u62ec:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5c45\u5bb6\u529e\u516c\u8d39\u7528:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u60a8\u5c06\u90e8\u5206\u4f4f\u6240\u7528\u4e8e\u7ecf\u8425\u4e1a\u52a1,\u53ef\u4ee5\u6309\u7528\u4e8e\u4e1a\u52a1\u7684\u5c45\u4f4f\u9762\u79ef\u6bd4\u4f8b,\u62b5\u6263\u90e8\u5206\u623f\u79df\u6216\u623f\u8d37\u5229\u606f\u3001\u5730\u7a0e\u3001\u6c34\u7535\u7164\u6c14\u8d39\u53ca\u5176\u4ed6\u4e0e\u4f4f\u6240\u76f8\u5173\u7684\u652f\u51fa\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8f66\u8f86\u8d39\u7528:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u60a8\u5c06\u8f66\u8f86\u7528\u4e8e\u4e1a\u52a1\u7528\u9014,\u53ef\u4ee5\u62b5\u6263\u90e8\u5206\u8f66\u8f86\u652f\u51fa,\u4f8b\u5982\u71c3\u6cb9\u8d39\u3001\u4fdd\u9669\u8d39\u548c\u7ef4\u4fee\u4fdd\u517b\u8d39\u3002\u8bf7\u4fdd\u5b58\u8be6\u7ec6\u7684\u884c\u9a76\u8bb0\u5f55,\u4ee5\u8ffd\u8e2a\u4e1a\u52a1\u7528\u9014\u7684\u884c\u9a76\u91cc\u7a0b\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e1a\u52a1\u7528\u54c1\u4e0e\u652f\u51fa:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u53ef\u62b5\u6263\u7684\u652f\u51fa\u5305\u62ec\u529e\u516c\u7528\u54c1\u3001\u8f6f\u4ef6\u3001\u5e7f\u544a\u8d39\u7528,\u4ee5\u53ca\u5176\u4ed6\u4e0e\u60a8\u7684\u4e1a\u52a1\u7ecf\u8425\u76f4\u63a5\u76f8\u5173\u7684\u652f\u51fa\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u901a\u8fc7\u59a5\u5584\u7684\u8bb0\u5f55\u4fdd\u5b58\u6700\u5927\u5316\u7a0e\u6536\u62b5\u6263<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f5c\u4e3a\u81ea\u96c7\u4eba\u58eb,\u51c6\u786e\u4e14\u6709\u6761\u7406\u7684\u8bb0\u5f55\u4fdd\u5b58,\u5bf9\u4e8e\u6700\u5927\u5316\u60a8\u7684\u7a0e\u6536\u62b5\u6263\u81f3\u5173\u91cd\u8981\u3002\u4f7f\u7528\u4f1a\u8ba1\u8f6f\u4ef6\u6216\u54a8\u8be2\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb,\u53ef\u4ee5\u7b80\u5316\u8fd9\u4e00\u6d41\u7a0b,\u786e\u4fdd\u60a8\u5728\u9075\u5b88CRA\u89c4\u5b9a\u7684\u540c\u65f6,\u7533\u9886\u4e86\u6240\u6709\u7b26\u5408\u6761\u4ef6\u7684\u652f\u51fa\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5728\u52a0\u62ff\u5927,\u81ea\u96c7\u4eba\u58eb\u7684\u98df\u54c1\u6742\u8d27\u652f\u51fa\u53ef\u4ee5\u62b5\u7a0e\u5417?\u7ed3\u8bed<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u603b\u800c\u8a00\u4e4b,\u867d\u7136\u62b5\u6263\u98df\u54c1\u6742\u8d27\u652f\u51fa\u7684\u60f3\u6cd5\u5f88\u5438\u5f15\u4eba,\u4f46\u73b0\u5b9e\u662f,<strong>\u5728\u52a0\u62ff\u5927,\u81ea\u96c7\u4eba\u58eb\u7684\u98df\u54c1\u6742\u8d27\u652f\u51fa\u4e00\u822c\u4e0d\u53ef\u4ee5\u62b5\u7a0e,\u9664\u975e\u8be5\u652f\u51fa\u4e0e\u5ba2\u6237\u4f1a\u9762\u6216\u5546\u52a1\u51fa\u5dee\u7b49\u7279\u5b9a\u4e1a\u52a1\u6d3b\u52a8\u76f4\u63a5\u76f8\u5173<\/strong>\u3002\u8bf7\u4e13\u6ce8\u4e8e\u51c6\u786e\u8ffd\u8e2a\u5e76\u7533\u62a5\u5408\u6cd5\u7684\u4e1a\u52a1\u652f\u51fa,\u5e76\u8003\u8651\u54a8\u8be2\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb,\u4ee5\u4f18\u5316\u60a8\u7684\u7a0e\u52a1\u7b56\u7565,\u786e\u4fdd\u9075\u5b88CRA\u7684\u76f8\u5173\u6307\u5f15\u3002\u60a8\u7528\u4ec0\u4e48\u65b9\u6cd5\u6765\u8ffd\u8e2a\u81ea\u5df1\u7684\u4e1a\u52a1\u652f\u51fa\u5462?<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u98df\u54c1\u6742\u8d27\u652f\u51fa\u80fd\u5426\u62b5\u7a0e,\u662f\u52a0\u62ff\u5927\u81ea\u96c7\u4eba\u58eb\u7ecf\u5e38\u5173\u5fc3\u7684\u95ee\u9898\u3002\u4e86\u89e3\u54ea\u4e9b\u652f\u51fa\u53ef\u4ee5&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2,15],"tags":[],"class_list":["post-900265","post","type-post","status-publish","format-standard","hentry","category-zh","category-shui-wu-jian-mian"],"_links":{"self":[{"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/posts\/900265","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/comments?post=900265"}],"version-history":[{"count":0,"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/posts\/900265\/revisions"}],"wp:attachment":[{"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/media?parent=900265"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/categories?post=900265"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/tags?post=900265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}