🇨🇦 税务概览 — Canada
在Canada运营企业的企业所得税、增值税/商品及服务税及关键税务信息。
按结构分类的税务处理
Federal Corporation (Corp. / Inc. / Ltd.)
Federal corporate tax is 15% on taxable income. Provincial rates add 0–16% depending on the province, yielding a combined rate of approximately 23–31%. Canadian-Controlled Private Corporations (CCPCs) benefit from the small business deduction: the first CAD 500,000 of active business income is taxed at 9% federally (combined rate approximately 12–15% depending on province). The general rate reduction brings the net federal rate to 15% for income above the small business limit. Canada operates an integration system for dividends — eligible dividends receive a gross-up and dividend tax credit to reduce the combined corporate + personal tax burden. Capital gains are taxed at a 50% inclusion rate (the taxable half is included in income at the regular corporate rate).
Provincial Corporation (British Columbia) (Inc. / Ltd.)
A BC-incorporated corporation is subject to the same federal corporate tax rates as a federal corporation (15% general, 9% small business rate on the first CAD 500,000 for CCPCs). The BC provincial corporate tax rate is 12% general and 2% for small businesses. Combined general rate: 27%. Combined small business rate: 11%. CCPC status and the small business deduction apply regardless of whether the corporation is incorporated federally or provincially, provided the CCPC criteria are met.
This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.