Americas
Currency
CAD
Corporate Tax
26.5%
Personal Income Tax
53.5%
VAT / GST
5%
Federal 15% + provincial ~11.5% (varies); small business 12.2% combined on first CAD 500k.
Top combined ~53.5% (Nova Scotia); federal 33% + provincial up to 21%.
GST 5% federal; HST 13-15% in participating provinces; QST 9.975% (Quebec).
Dividends
25%
Interest
25%
Royalties
25%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
CPP 11.9% (split); EI 2.32% (employer 1.4x employee); capped.
Capital Gains Tax
50% inclusion × income rate (~25% top)
Inheritance / Estate Tax
0% (deemed disposition at death → CGT)
Capital (Net Worth) Tax
0%
Property Tax
Property tax (municipal)
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~90
Key partners: USA, UK, France, Germany, Netherlands, Japan
Broad network; withholding typically 5%–15%.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year (fiscal year-end permitted)
Notes
SR&ED tax credit 15-35% (refundable for CCPCs). Scientific research credits generous.
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