TAXATION

Taxation
Income Tax

Income taxes are imposed at the federal level, as well as by the various provinces and territories. Federal income tax is levied on the worldwide income of every Canadian resident and, subject to the provisions of any applicable income tax convention, levied on the Canadian source income of every non-resident who is employed in Canada, who carries on business in Canada or who realizes a gain on the disposition of certain types of Canadian property. Generally, a province or territory will also impose an income tax on persons resident, or carrying on business, in the provincial or territorial jurisdiction. Certain provinces also tax non-residents on gains realized on the disposition of certain types of Canadian property situated in the province.

See Chinese version below (中文版见下文)

The combined federal and provincial rate of income tax imposed on corporations varies widely depending on the nature and size of the business activity carried on, the location of the activity and other factors. In 2019, the highest combined rate of income tax applicable to non-Canadian-controlled private corporations was approximately 31%, while the lowest rate applicable to the ordinary business profits of such a corporation was approximately 26.5%. Tax credits and other incentives are also available in certain circumstances to reduce the effective tax rates.

Individuals are subject to graduated rates. These rates depend on the type of income, the province of residence and other factors. In 2019, the highest marginal combined federal and provincial rate of tax on taxable income of an individual was approximately 54%, while the lowest top marginal combined federal and provincial rate was approximately 47.5%.

Canada also levies a 25% withholding tax on the gross amount of certain types of Canadian source income of non-residents.

Payments subject to withholding tax include dividends, certain types of interest, rents, royalties and certain management or administration fees. Withholding tax can also apply to payments made between non-residents if the payments relate to a Canadian business or to certain types of Canadian property. Generally, there is no Canadian withholding tax on interest paid by a Canadian resident to arm’s-length non-residents of Canada (other than interest that is contingent on the use of or production from property in Canada, or interest that is computed by reference to revenue, profit or cash flow). An applicable income tax convention may reduce or eliminate the relevant rate of withholding tax. While withholding taxes are imposed on the non-resident
recipient, the payer is responsible for withholding the tax from amounts paid to the non-resident and for remitting the withheld amount to the government.

税务
所得税


联邦政府、各个省政府和地区政府征收所得税。加拿大的居民必须根据他们在全世界所获得的收入向联邦政府缴纳所得税;根据有关所得税公约的规定,非加拿大居民需要对其在加拿大的工作收入、经商收入、或通过处理某些加拿大财产所得的盈利收入进行纳税。一般来讲,各省或地区政府也会向在其管辖范围内的居民或开展商业活动的人士征收所得税。某些省份还会对非居民在处理位于其境内的加拿大财产获得的收益征收所得税。

联邦和省政府对企业征收的合并所得税税率波动幅度很大,这取决于企业经营性质、规模、地点和其它因素。在2019年,非加拿大控制的民营公司合并税税率最高约为31%,而此类公司一般商业利润的最低税率约为26.5%。在某些情况下,税收抵免和其它奖励政策也可用于减少实际税率。

个人所得税是累进税率。这些税率取决于收入类型、居住省份和其他因素。在2019年,个人应税收入的联邦和省级合并边际税率最高约为54%,而最低的边际联邦和省级合并税率约为47.5%。

另外,加拿大政府向非居民的某些加拿大来源的收入征收25%的预扣税。

红利、某些种类的利息、租金、特许权使用费和一些行政管理费用须要缴纳预扣税。一旦支付款涉及加拿大企业或某些加拿大财产,即使交易双方都是非居民,也须缴纳预扣税。一般来说,加拿大居民支付给非加居民独立公平交易方的利息无需缴纳预扣税(不包括根据加拿大财产的使用或产出,或参照收入、盈利或现金流动计算得出的利息)。某些所得税协定可能会减少甚至免除有关的预扣税。虽然预扣税是向非居民收款人征收的,付款人有义务从支付给非居民的款额中扣除预扣税并将该等款额提交给政府。

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