Hotline:
400-711-2005
加拿大公司Canada
Canada Tax
(As of June 30 2014)
Corporate income tax rate | 15% (a) |
Capital gains tax rate | 7.5% (b) |
Branch tax rate | 25% (c) |
| |
Dividends | 25% (d) |
Arm's-length Interest | 0% (e) |
Non-arm's length interest | 25% (f) |
Rent, royalty or similar payments | 25% (g) |
| |
Carryback | Seven |
Carryforward | 20 |
1. The general federal corporate rate is 15% applicable to income earned by corporations other than Canadian-controlled private corporations. A general corporation typically includes public companies and their subsidiaries that are resident in Canada and Canadian resident private companies that are controlled by non-residents. As a result of provincial tax, the combined federal-provincial general corporate tax rate varies by province or territory, from 25% to 31%.
2. Only 50% of capital gains are included in income as taxable capital gains and taxed at the general corporate rate.
3. The branch tax rate applies to taxable income of a non-resident corporation not reinvested in Canada, and may be reduced by virtue of an applicable tax treaty. Where a treaty does not specifically reduce the branch tax rate, but reduces the withholding tax rate on dividends, the branch tax rate generally equals the reduced withholding tax rate on dividends.
4. Canada's tax treaties generally reduce the rate of withholding tax on dividends to between 5% to 15% depending on the treaty and the status of the beneficial owner of the dividends.
5. Canada does not impose withholding tax on arm's-length interest (other than participating debt interest) paid to a non-resident in any country.
6. Withholding tax applies to non-arm's length interest paid to a non-resident, but Canada's tax treaties generally reduce the rate of withholding on interest. Under the Canada-US Income Tax Convention, there is generally no withholding tax on interest (other than participating interest) paid to non-arm's length US residents.
7. Canada's tax treaties generally reduce and, in some cases, eliminate withholding tax on certain types of royalty payments.
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